目标成本管理是企业在国家计划指导下,根据生产、经营项目推行的一种成本管理方法。海洋捕捞企业的成本核算虽被列为工业企业范畴,但因生产场所、工料耗费方式的特殊性,它的目标成本决策、分解及控制和管理必须独具特色,现从四个方面分述。 Target cost management is a kind of cost management method implemented by enterprises under the guidance of the national plan according to the production and operation projects. Although the cost accounting of marine fishing enterprises is classified as industrial enterprises, its target cost decision-making, decomposition and control and management must be unique due to the particularities of the production sites and the consumption of materials. Now, it is described in four aspects.