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F5知识点：Target Costing目标成本法
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.
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