论理想成本、目标成本和责任成本在成本管理中的应用

理想成本是企业的终极目标成本，是衡量目标成本是否先进的尺度，是企业不断追求的成本目标；目标成本是阶段化的理想成本，是当前生产技术水平发挥程度的体现；责任成本是目标成本的基本单位，是完成企业制定的目标成本的控制中心。从理想成本、目标成本和责任成本三者的概念及其关系，以氧化铝生产企业为例，探讨目前目标成本制定的缺陷，如何以理想成本为基础制定目标成本；如何将目标成本划分成若干个责任成本；如何建立责任中心，进行责任成本控制和考核。

Application of the Ideal Cost, the Target Cost and the Duty Cost in the Cost Management

The ideal cost is the ultimate target cost in the business enterprise, is a dimension to measure whether the target cost is advanced, is a cost target for business enterprise to pursue continuously; Target cost is that the ideal cost of the stage turn, which performing the development degree of production technique level currently;Duty cost is the basic unit of the target cost, is the control center to complete the target cost established by the business enterprise. This text took the aluminum firm production as an example,expatiated on my personal standpoint by the concept and its relations among the ideal cost,target cost and duty cost, discussed the blemish for establishing target cost currently, also mentioned how to regard ideal cost as the foundation to establish the target cost and how the target cost is divided into the several duties cost and how to establish the duty center in order to control and investigate the duty cost.