【作者】 冉秋红； 胡翀；

【机构】 武汉大学经济与管理学院；

【摘要】 传统的目标成本法忽视了新产品未来的资金占用所产生的资本成本,导致成本规划范围不够全面,这影响了目标成本法的实施成效。本文在传统目标成本法中引入了经济增加值理念和方法,力图将资本成本亦纳入目标成本的规划和管理过程。为此,本文探讨了目标成本法和经济增加值二者结合的理论模型以及具体操作方法,并对实际运用中可能存在的问题提出了解决思路。这两种管理会计理念与方法的整合可以将EVA理念引入到企业新产品研发设计阶段,通过更全面的战略成本规划和控制,来促进企业的产品创新和EVA绩效目标同时实现。更多还原

【Abstract】 The capital cost of new products, as a result of the opportunity cost of funds, cannot be refl ected in traditional target costing, which leads to a incomprehensive costing system. To take capital cost into target costing system, this research introduce economic value added(EVA) into traditional target cost ing. In that case, we present the theory and methods to combine target costing and EVA. Furthermore, w e propose some solutions to solve the problems in practice. The fusion of these two management account ing concepts and tools will push EVA into the R&D stage so that a more comprehensive strategic cost s ystem could be built. In this way, we can win the product innovation and target EVA at the same time.更多还原