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Academic Journal of Business & Management, 2022, 4(11); doi: 10.25236/AJBM.2022.041105.

Application and Analysis of Target Cost Management in Enterprise Economic Management


Hong Chen, Minghao Du

Corresponding Author:
Hong Chen

College of Energy and Mining Engineering, Shandong University of Science and Technology, Qingdao, China


In the development of the enterprise, taking relevant measures to reduce the cost of production and operation of the enterprise, enhance the economic benefit of the enterprise, and enhance the competitiveness of the enterprise is the goal of enterprise cost control. According to the cost management course studied in this semester, target cost management is a very important content and a tool for enterprises to keep profits. This paper introduces the development status and theoretical basis of target costing, analyzes the practice of target costing management in a case, and proposes existing problems and solutions.


Target cost management, Application, Measure

Cite This Paper

Hong Chen, Minghao Du. Application and Analysis of Target Cost Management in Enterprise Economic Management. Academic Journal of Business & Management (2022) Vol. 4, Issue 11: 28-32. https://doi.org/10.25236/AJBM.2022.041105.


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