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1、预算管理的行为观及其模式（Behaviorviewandmodelofbudgetmanagement）ThetargetcostmanagementofHandansteelandstandardcostmanagementofBaosteel(1)targetcostmanagementofHandanIronandSteelCompanyThebasiccontentoftargetcostmanagementinHandanIronandsteelcompanyisasfollows:1.Simulatingmarketaccounting.Thebas
2、icideaofsimulatingmarketaccountingis:dynamicadjustmentbasedonmarketchange.Oneistoinvestigateandforecast,takefullaccountofcoal,electricity,freightandotheraspectsofthepriceadjustmentinformation.Two,thepriceofselfmadesemi-finishedproductsiscalculatedbystepbystepfromrawmaterialtocoststep
3、bystep,andthedifferencebetweenthepriceandthemarketpriceisadjusted.Thethreeistocontrolthetwopricesdirectlyfacingthemarketisthehighestpriceofgoodsoffices,feedsuppliesdepartment,thesalesdepartmentissuedthelowestsellingprice.2.determinethetargetcostanddecomposethetargetcost.Thefirstistod
4、eterminethetargetcostthroughmarketforecastingandpotentialtappingoftheenterpriseunderthepremiseofensuringtheenterprisetoobtainacertaintargetprofit.Thecalculationsteps:thefirststepistodeterminetheprofitorlossofprofitorlossoftheamountofproductunits;thesecondstep,bycalculatingtheannualpl
5、ancompressionmanagementcosts,savingexpensesandcontrollableunitscanbereducedcost;thethirdstep,whichensuresthetargetcostofprofitsorlosses.Two,inordertoensuretherealizationoftargetcostandprofit,HandanSteelaimstorefineandrealizeselfcontrolthroughtargetcostdecomposition.Thetargetcostdecom
6、position,laterallyfromthefactoryandtwobranchofficesofeachfunctiontotheedge,longitudinallyfromthefactorytotwofactory,workshop,teamintheend,thisintheformoftop-downdecompositionlayers,crossbarwithbottom-upstepbysteptoensuretheeffectiveoperationofthemanagementlevel,costmanagementnetwork.
7、3,theimplementationofcostveto.Thebasicpoints:oneisnotobjective,nottoengageinanalysis,strictexamination;twoistoimplementathoroughcostveto,i.e.ifthecostindexcannotfinish,otherindicatorsofgood,allbonuseswillberejected,whileupgradinglinkedwiththeworkers.Thebasiccharacteristicsoftargetcos
8、tmanagementi
