摘要当中国市场经济体制在世界经济一体化的潮流中不断完善的大环境下，市场经济竞争也愈来愈激烈，企业需要对自身发展状况有全面的深入的认识，积极应对出现在成本核算中的难题，加强成本管理。本文旨在将目标成本管理方法作为研究重点，一共分为五个部分。第一章主要是介绍了本文选题的背景、目的、意义以及研究思路，着重对国内外的现状进行了分析；第二章主要是对成本控制体系的基本理论进行了分析，浅谈了企业在成本控制中遇到的问题并提出了相关应对策略；第三章主要是对目标成本法的概述，并将其引入到房地产行业中进行理论分析；第四章主要就是在前面的理论分析的基础上，将房地产行业中A企业的实证案例运用目标成本法进行运用研究；第五章则是对全文的总结以及展望。86120

毕业论文关键词：目标成本法；成本控制体系；成本管理；房地产行业

Research on the application of target costing in a company- a case study of A enterprise based on real estate industry

Abstract When the environment of China's market economic system continuous improvement in the trend of world economic integration, competition in the market economy has become increasingly fierce, enterprises need to have a comprehensive and in-depth understanding of its development status, and actively respond to appear in the cost accounting problems, strengthen cost management。The aim of this paper is to focus on the target cost management method, which is pided into five parts。Based on the overview of the problems encountered in the analysis of the status quo at home and abroad in this paper, the first chapter mainly introduces the topics of the background, purpose, significance and research ideas, focusing on the analysis; the second chapter is mainly on the cost control system of the basic theory of the enterprise in the cost control and put forward the related coping strategies; the third chapter is mainly on the target cost method, and it is introduced into the real estate industry in theoretical analysis; the fourth chapter is in front of the theoretical analysis, the real estate industry in a business case using the target of this law by research; the fifth chapter is the full text of the summary and outlook。

Key words: target cost method; cost control system; cost management; real estate industry

目录

0引言 1

1绪论 1

1。1选题的背景 1

1。2选题的目的和意义 2

1。2。1选题的目的 2

1。2。2选题的意义 3

1。3研究方法及研究思路 3

1。3。1研究方法 3

1。3。2研究思路 4

1。4国内外对目标成本管理的研究 4

1。4。1国外研究现状分析 4

1。4。2国内研究现状分析 5

1。4。3我国企业对目标成本管理的应用 6

1。5创新点 6

2成本控制体系基本理论 6

2。1成本控制的含义 7

2。2成本控制目标 7

2。3成本的可控性 9

2。4。1成本可控性分析的步骤 9

2。4。2成本可控性分析和成本性态分析的比对