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1、两种成本管理方法的比较与思考（Comparisonandconsiderationoftwocostmanagementmethods）ComparisonandconsiderationoftwocostmanagementmethodsComparisonandconsiderationoftwocostmanagementmethods2008-12-2015:15:55First,targetcostingmanagementandstandardcostmanagementofBaosteel(1)targetcostmanagementofHandanIronand
2、SteelCorporation;ThebasiccontentoftargetcostmanagementinHandanIronandsteelcompanyisasfollows:1simulatedmarketaccounting.Thebasicideaofsimulatingmarketaccountingistomakedynamicadjustmentonthebasisofmarketchange.First,thesurveyforecast,givefullconsiderationtocoal,electricity,freightandotherasp
3、ectsofthepriceadjustmentinformation.Twoisthepriceofself-madesemi-finishedproducts,startingfromrawmaterials,accordingtocoststepbystep,stepbystepcalculationmethod,andgraduallycalculatethedifferencebetweenthemarketpriceandtheadjustment.Thethreeistocontrolthetwopricesdirectlyfacingthemarketisthe
4、highestpriceofgoodsoffices,feedsuppliesdepartment,thesalesdepartmentissuedthelowestsellingprice.2.determinetargetcostanddecomposetargetcost.First,thetargetcostisdeterminedbymarketforecastandenterprisetappingpotentialunderthepremisethattheenterpriseachievescertaintargetprofit.Thecalculationst
5、eps:thefirststepistodeterminetheprofitorlossofprofitorlossoftheamountofproductunits;thesecondstep,bycalculatingtheannualplancompressionmanagementcosts,savingexpensesandcontrollableunitscanbereducedcost;thethirdstep,whichensuresthetargetcostofprofitsorlosses.Twoistoensuretherealizationoftarge
6、tcostsandprofits,HandanIronandsteelcompanythroughtargetcostdecompositiontomakeitdetailed,selfcontrol.Thetargetcostdecomposition,laterallyfromthefactoryandtwobranchofficesofeachfunctiontotheedge,longitudinallyfromthefactorytotwofactory,workshop,teamintheend,thisintheformoftop-downdecompositio
7、nlayers,crossbarwithbottom-upstepbysteptoensuretheeffectiveoperationofthemanagementlevel,costmanagementnetwork.3,theimplementationofcostveto.Thebasicpoints:oneisnotobjective,nottoengageinanalysis,strictexamination;twoistoimplementathoroughcostveto,
