目标成本管理在汽车零部件行业应用研究

汽车零部件行业生命周期相对固定、事先确定销售价格、产量预测较为明确等特点使该行业具有目标成本管理的先天优势。而一个产品在生命期必然面对客户每年提出的降价要求,因此如果简单地运用目标价格扣减目标利润的公式难以真正实现产品盈利的目标。文章认为目标成本的确定应该结合产品生命期内的现金流分析,在满足项目评价指标的前提下,在整个生命期内对产品进行成本规划。文章以KD公司为案例企业,对其基于产品生命期现金流的目标成本管理的具体应用方法进行了研究,肯定了其取得的良好效果。

Target Cost Management in Automobile Spare Part Profession Applied Research

In most literature the target cost is usually set through the formula of "target cost = target price-target profit".But after study the characteristics of automotive industry such as life cycle,price-before-sale and production,we can find that in the product life cycle,the enterprises will inevitably face the annual price reduction.It is difficult to ensure the company to achieve the profit target if we only use the simple formula to deduct target profit from target price.Thus the author determined that the target cost should be combined the product life-cycle cash flow analysis.In meeting with the project evaluation indicators,target cost is planned throughout the life period of the product.This article take KD Corporation as the case enterprise,to the target cost management concrete application method which flows based on the product life time cash has conducted the research.This article attempts to establish a set target cost management,which has the automobile spare part profession characteristic.