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F5 – Performance management target costing
目標成本法是現(xiàn)在行業(yè)，尤其是電子產(chǎn)品銷售行業(yè)采的用更為廣泛的一種會計核算方法，因為企業(yè)的銷售團隊都會參考市面相同類型的產(chǎn)品價格然后再設(shè)定自己的價格，進行生產(chǎn)時不斷壓縮成本不斷貼近理想狀態(tài)。
所以，學(xué)員們就一定要注意目標成本法的實施步驟：
①Determine a product specification of which an adequate sales volume is estimated.
②Decide a target selling price at which the organization will be able to sell the product successfully and achieve a desired market share.
③Estimate the required profit, based on requires profit margin or return on investment.
④Calculate: Target cost=Target selling price-Target profit.
⑤Prepare an estimated cost for the product, based on the initial design specification and current cost levels.
⑥Calculate: Target cost gap=Target selling price-Target cost.
⑦Make efforts to close the gap. This is more likely to be successful if efforts are made to ‘design out’ costs prior to production, rather than to ‘control out’ costs after ‘live’ production has started.
從這個步驟可以看出來，重點很有可能就落在怎樣才能把Cost gap給降到至低甚至使之為零，建議學(xué)員們可以把以下的重點背下來，用作答題：
1. Reducing the number of components;
2. Using cheaper staff;
3. Using standard components wherever possible;
4. Acquiring new, more efficient technology.
【我要糾錯】 責任編輯：Sarah
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