F5 – Performance management target costing

目标成本法是现在行业，尤其是电子产品销售行业采的用更为广泛的一种会计核算方法，因为企业的销售团队都会参考市面相同类型的产品价格然后再设定自己的价格，进行生产时不断压缩成本不断贴近理想状态。

所以，学员们就一定要注意目标成本法的实施步骤：

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.

从这个步骤可以看出来，重点很有可能就落在怎样才能把Cost gap给降到至低甚至使之为零，建议学员们可以把以下的重点背下来，用作答题：

1. Reducing the number of components;

2. Using cheaper staff;

3. Using standard components wherever possible;

4. Acquiring new, more efficient technology.