目标成本法 Target Costing

　　定义：

　　目标成本法是指以给定的竞争价格为基础，从而决定产品的成本，以保证实现预期的利润。目标成本法的核心工作是制定企业新产品的目标成本，并不断改进产品与工序设计，从而确保新产品的成本小于或等于目标成本。

　　Target costing is an attempt to achieve an acceptable margin in a situation where the price of a product is determined externally by the market. This acceptable margin is achieved by identifying ways to reduce the costs of producing the product.

　　目标成本法的步骤：

　　1. 通过研究市场，确定产品的市场接受度，考虑市场份额;

　　Determine the price the market will accept for the product, based on market research. This may take into account the market share required.

　　2. 从价格中扣除必要的利润率，以得到目标成本;

　　Deduct a required profit margin from this price—this gives the target cost.

　　3. 预估产品的实际成本。如果是一个新产品，预估成本将是一个估价;

　　Estimate the actual cost of the product. If it is a new product, this will be an estimate.

　　4. 设法缩小产品的实际成本和目标成本差距 。

　　Identify ways to narrow the gap between the actual cost of the product and the target cost.