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With economic development, increasing the degree of China's market-oriented economy, increasingly fierce competition among enterprises, especially after our accession to the WTO, in the face of the impact of the wave of global economic integration, how China's manufacturing enterprises in all foothold in the competition and to grow and develop, it has become a serious problem. Want to win the fierce competition in the parity, the enterprise must have excellent ability, not only to product quality and after-sales service efforts, but also to obtain a cost advantage, only to produce to meet the market demand but also inexpensive goods, and finally the market power to choose to obtain survival. The past two years, the global economy is caught in the quagmire of the crisis. A large number of manufacturing enterprises to be eliminated because of the lack of viability of this impact caused a considerable impact on China is not enough to grow the manufacturing industry, however, this is also a rare opportunity. We want to enable enterprises to survive the economic winter, hard skills, make great efforts to study the market demand and the direction of development, based on control prices, improve the economic efficiency of enterprises, thus enhancing the competitiveness of enterprises so that enterprises in the competition possession can more market share. Target cost management is such an inward release cost pressures, and also be able to improve the market competitiveness of enterprises to maintain a certain profit scale based on weapon. A detailed examination of the market situation, combined with their own strategy to determine product pricing and target profit, which fell to calculate the target cost. Work out of the total target cost by a certain target cost decomposition, the cost of implementation of the tasks to the company's various departments and production processes, and through the implementation of the punishment or reward target responsibility system, to ensure the target cost in the enterprise smooth implementation. The target cost management system is a kind of the whole process, the full cost of the control system, it can take full advantage of existing resources, to maximize the efficiency of enterprises. At present, China's manufacturing enterprises in addition to a number of very large companies, the level of cost management is generally low, and high consumption of resources, low economic returns. These problems gradually become an important factor restricting the survival and development of China's manufacturing enterprises. Want to gain a foothold in the fierce market competition, we must strive to improve the level of enterprise cost management to be effective management. Introduction of target cost management system in the enterprise management is a good help enterprises the right way to improve economic efficiency and competitiveness. Of course, China's manufacturing enterprises to implement the objectives of cost management and also there are some difficulties, such as poor awareness of cost control managers, non-standard financial accounting, lack of internal control. But as long as the courage to reform and innovation, and constantly adjusted according to changes in the market and the situation of the enterprise, it can help enterprises to find a new path for the implementation of the objectives of cost management.
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