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1、外文文献翻译2017届译文：TARGETCOSTINGASATECHNIQUEOFCOSTMANAGEMENT学生姓名刘珊珊学号13062215院系经济与管理学院专业会计132指导教师吴大红完成日期2016年11月20日TARGETCOSTINGASATECHNIQUEOFCOSTMANAGEMENTSeyedMirBakhaskamraniMusawi1,MohammadTaghiRostami2,*RezaJamshidi31DepartmentofAccounting,IslamicAzadUniversity,Kermanshah,Iran2Financialdire
2、ctorofIlamAzadUniversity3YoungResearchersClub,IlamBranch,IslamicAzadUniversity,Ilam,IranABSTRACTAsabasicandefficienttoolformanagement,Targetcostinghasgreatlyconcentratedonproductdesigninginordertomanagecostsandreduceinventorableones.Basedonthegiventechnique,salepriceofproductsisestimatedpri
3、ortolaunchingproductionprocess,thentheaimistodesignandproducegoodswithpredeterminedcostsothattheycanprovidetheexpectingprofitaswellasenjoythefavoritequalityandcompetitiveconditionswiththepurposeofmeetingclientssatisfaction.Runningtargetcostingprocessisinturnaffectedbyperipheralelementsdeter
4、miningwhethersufficientrequirementsforoperatingthetechniqueareprovidedornot?Identifyingsuchperipheralfactorsandtheneedtoapplytechniquecanbeimportantsinceinsuffieicientknowledgeonfunctionsandmeritsofthistechniquealongwithunawarenessofitspositivefactorseffectingonitoperationresultinwastinghum
5、anandfinancialresources.Likewise,applyingthetechniquewithoutidentifyingenvironmentalcircumancesandpreliminariesoflaunchingthistechniquewillbringabouthighriskandcanharmthelogicofitsuse.Keywords:CostManagement,TargetCosting,TargetCostPrice,TargetSalePriceINTRODUCTIONNowadays,companiesareexpec
6、tedtoutilizetargetcostingforproducinggoodswithhighqualityandfavoritefunctionsinordertosatisfyclientsaswellasgainexpectingprofitjustfortheirduration.Targetcostingisconsideredatechniquewhichdeterminethemarketpricefirst,theexpectingprofitissubtractedbythisamount,finallytheremainedsumwillbethep
7、roductcost.Acompetitiveproductshouldenjoyfactorssuchascost,efficiency,flexibilityandquality.Importanceofthesevariesfromaproducttotheotherandfromamarkettotheother.Literatureoftargetcosting:ThetechniquesisrootedinafewyearsafterworldwayII.Duetolackofmateria
