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随着经济全球化的不断加剧,市场竞争日益激烈,尤其是随着我国改革开放的不断深入,加入WTO后这种竞争更加的突出。企业想要在今后的市场竞争中取得一席之地,对于形成自身的价格优势将显得尤为重要,因此要形成一套较为优秀的目标成本管理模式将有助于现代企业形成自己的价格竞争优势,提高企业的经济效益。本文将通过对现代企业目标成本管理的模式的建立以及应用来进行分析,为企业更好地适应当下市场竞争,形成自己的竞争优势提供一定的参考。
With the continuous intensification of economic globalization, market competition is becoming increasingly fierce. Especially with the continuous deepening of China’s reform and opening up, the competition has become even more prominent after China’s accession to the WTO. Enterprises want to gain a place in the future market competition will be particularly important for forming their own price advantage. Therefore, to form a set of relatively good target cost management mode will help the modern enterprise to form its own price competitive advantage and improve the enterprise The economic benefits. This article will analyze the establishment and application of the modern enterprise target cost management mode, and provide some reference for enterprises to better adapt to the current market competition and form their own competitive advantages.