照明企业目标成本管理研究——以光普股份为例

以光普股份为对象,采用案例分析法研究目标成本管理在照明企业的成功实践。在分析光普股份实施目标成本管理动因的基础上,阐述了实施的总体思路、步骤、具体内容,分析存在的主要问题以及解决的办法,包括完善公司组织架构、建立跨职能团队、保障软硬件条件、采用改进成本法、监控目标成本等,归纳出在成本控制、目标利润完成以及管理水平提高等方面取得的显著成效。最后总结出相关启示,供采用目标成本管理的相关企业参考与借鉴。

Research on target cost management of lighting enterprises--Take Guangpu as an example

Taking Guangpu Co.,Ltd.as an example,this paper uses case analysis method to study the successful practice of target cost management in lighting enterprises.Based on the analysis of the motivation of implementing target cost management in Guangpu,this paper expounds the general approach,steps and specific contents of the implementation.Then,this paper also further analyzes the major problems and puts forward corresponding solutions,including improving the company′s organizational structure,establishing cross-functional teams,ensuring both hardware facilities and the softer aspects,adopting the improved cost method,and monitoring the target cost.In addition,this paper also sums up the significant results in cost control,target profit completion and the improvement of management level.Finally,this paper summarizes the relevant implications,which provide useful reference for enterprises that adopt target cost management.