Question

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关于实施目标成本管理的思考
企业经营管理的根本着眼点在于如何扩大收入和降低成本。实施目标成本管理，是降低成本的有效途径。目标成本管理指企业根据市场环境、企业潜力和发展规划，综合测算确定目标利润后，以目标利润约束成本支出的管理方法。它具有全面、综合的特征，强化成本的超前管理。
成本是企业为谋求当期或未来潜在收入发生的耗费。从管理角度来看，根据产品成本与产量的关联程度，可将成本划分为固定成本和变动成本；根据成本的效益属性，可将成本划分为产品制造成本、经营管理成本和社会福利成本；根据成本的时间属性，可将成本划分为当期成本和未来成本。目标成本管理的实质就是对上述不同角度分类的成本支出进行量化、目标化和责任化。
笔者认为，实施目标成本管理首先应完善如下基础工作，概括起来就是“五定、两完善、一提高”。“五定”指：（1）定额。企业应建立完整的定额体系，包括产品用料定额，制造工时定额，工装、工具等低耗定额，维修成本定额及部分工作定额等，并严格执行定额制度。（2）定量。企业对于当期及未来成本支出要强化预算、定量管理。（3）定点。管理同样存在效率与成本的取舍问题。根据重要性和效益性原则，首先要确立影响成本的因素，再根据责、权相结合的原则，将成本控制重点分解到各有关部门，形成单项成本控制点，使成本管理收到效率、效益双高的效果。（4）定时。即建立成本信息的定时收集处理、交流分析与报告制度。这是保证及时进行成本预测、决策、控制、考核的基础。（5）定员定编。研究企业组织机构的设置，合理定员、定编，是优化人力资源配置，决定企业管理成本和生产、经营效率与效益的关键因素。“两完善”指：（1）完善信息系统，建立系统的信息档案资料。一类是外部信息系统资料，包括社会环境、市场需求及变化，国际国内同行状况，资料供应状况和价格水平，以及相关的行业经济发展等资料。另一类是企业内部信息系统，包括业务经营活动信息系统，成本、价格信息系统，定额与物料管理信息系统，人力资源配置信息系统。（2）完善全面预算系统。全面预算分为三部分：一是业务预算，包括销售、生产、采购供应预算，劳动工资预算；投资性预算如技改预算，职工培训与企业形象创建预算，产品、工艺开发与试验预算；社会福利预算等。二是财务预算，包括税利预算、成本费用预算、财务收支平衡预算等。三是专项预算，指对企业不经常涉及的业务根据专门决策事项临时编制。“一提高”即全面提高人员素质。企业现阶段除急需培训既懂技术、懂经济，同时又精于管理的全面管理人员外，还须举办各种层次的学习班，提高全体职工的成本管理知识，加强其参与管理意识，逐步使目标成本管理变为全员参与的自觉行动。

Answer 1

Enterprise management and operation's basic objective point lie in how about implementation target cost management's ponder does the expands the income and reduces the cost. The implementation target cost management, is reduces the cost the efficient path. The target cost management refers to the enterprise acts according to the market environment, the enterprise potential and the development project, after the synthesis reckoning determination target profit, by target profit restraint cost disbursement management. It has, the comprehensive characteristic comprehensively, the strengthened cost management in advance
The cost is the enterprise to seek, when the time or the future potential income will occur consumption. Looking from the management angle, according to the product cost and the output connection degree, may divide the cost into the fixed cost and the variable cost; According to the cost benefit attribute, may divide the cost into the product production cost, the management and operation cost and the social welfare cost; According to the cost time attribute, may divide the cost for works as the time cost and the future cost. The target cost management's essence is carries on the quantification to the above different angle classification cost disbursement, the goal and the responsibility.
The author believed that the implementation target cost management first should consummate the following foundation work, summarizes is “five decides, two consummations, an enhancement”. “five decide” refers to: (1) fixed quantity. The enterprise should establish the complete fixed quantity system, including the product needed materials fixed quantity, a manufacture time allowance, low consumption fixed quantities and so on work clothes, tool, the maintenance cost fixed quantity and the part work quota and so on, and fulfils exactly the system of rating. (2) quota. Enterprise regarding, when the time and the future cost disbursement must strengthen the budget, the quota management. (3) fixed point. Management similar existence efficiency and cost choices question. According to the importance and the beneficient principle, must first establish the influence cost the factor, again principle which according to the responsibility, the power unifies, key decomposes the cost control to each Department concerned, forms the single item cost control point, causes the cost management to receive the efficiency, the benefit double high effect. (4) fixed time. Namely establishment cost information collection processing, sactional analysis and reporting system fixed time. This is the guarantee carries on the cost predict that policy-making, the control, the inspection foundation promptly. (5) the fixed member establishes a table of organization. The research enterprise organizations and agencies' establishment, the reasonable fixed member, establishes a table of organization, is optimizes the human resources disposition, the decision business management cost and the production, the business efficiency and the benefit key aspect .“two consummations” refer to: (1) the perfect information system, establishes system's information reference material. One kind is the extraneous information system material, including social environment, market demand and change, international domestic colleague condition, material supply condition and price level, as well as material and so on related profession economic development. Another kind is the enterprise insider information system, including account executive information system, cost, price information system, fixed quantity and material management information system, human resources disposition information system. (2) consummates the overall budget system. The overall budget divides into three parts: First, operational budget, including sales, production, purchase supply budget, work wages budget; The investment budget like technological transformation budget, the staff trains with the enterprise image foundation budget, the product, the craft development and the experimental budget; Social welfare budget and so on. Second, financial budget, including taxes and profits budget, cost expense budget, finance balanced revenues and expenditures budget and so on. Third, the special budget, refers to the service basis special decision-making item provisional staff which involves not frequently to the enterprise. “an enhancement” namely improves the personnel quality comprehensively. The enterprise present stage both understands the technology except urgently needed training, to understand the economy, simultaneously and is skilled in the management outside the total management personnel, still needs to conduct each kind of level the study class, enhances all staff's cost management knowledge, strengthens it to participate in the management consciousness, causes the target cost management to become the aware motion which gradually the whole staff participation.