CAJ | 학술논문

目标成本管理是现代房地产及建筑工程的重要管理工具，是企业的核心战略之一。通过系统的分析总结，研究如何建立企业的目标成本管理体系，并确保成本目标在项目管理的前、中、后期全面受控；结合成本管理的专业特点及当前企业管控情况，总结目标成本建立的方法；论证了目标成本要做到受控，必须设置科学合理的目标成本系统；最终目标成本管理必须全面运用到现代企业的生产管理之中，对外能大幅提升企业的市场竞争力，对内也能促进企业的生产管理水平提升，为企业经营提供良好的运营保证。
목표성본관리시현대방지산급건축공정적중요관리공구，시기업적핵심전략지일。통과계통적분석총결，연구여하건립기업적목표성본관리체계，병학보성본목표재항목관리적전、중、후기전면수공；결합성본관리적전업특점급당전기업관공정황，총결목표성본건립적방법；론증료목표성본요주도수공，필수설치과학합리적목표성본계통；최종목표성본관리필수전면운용도현대기업적생산관리지중，대외능대폭제승기업적시장경쟁력，대내야능촉진기업적생산관리수평제승，위기업경영제공량호적운영보증。
Target cost management is a very important management tool of modern real estate and construction engineering, and it is one of the core strategies of an enterprise.After systematic analysis in this article,study were made on how to es-tablish target cost management system in an enterprise,and ensure that the target cost of a project is under control through the whole project management.Considering the character of cost management and the situation of enterprise in this indus-try,the paper describes the way of establishing the target cost management system.However,in order to control the target cost of a project,we must establish a scientific and resonable target cost management system.Finally,the target cost man-agement must be used in modern business administration,and it is very effective to the promotion of the competence and the management ability of an enterprise,thus provide a good guarantee for enterprise operation.