摘 要
随着市场竞争日益激烈，企业盈利能力的提升成为学术界与实务界共同关注的核心议题。目标成本管理作为一种系统化的成本控制方法，为企业优化资源配置、提高经济效益提供了重要工具。本研究以目标成本管理为切入点，探讨其对企业盈利能力的提升路径及其内在机制。研究基于资源基础观和动态能力理论，采用定量与定性相结合的研究方法，通过构建多元回归模型并结合案例分析，深入剖析目标成本管理在不同行业和企业环境中的应用效果。研究结果表明，目标成本管理不仅能够显著降低企业的生产成本，还能通过促进技术创新、优化供应链管理和强化内部协同效应，间接提升企业的市场竞争力和财务绩效。此外，研究发现目标成本管理的效果受到企业战略定位、组织文化和信息技术水平等多重因素的影响。本研究的创新点在于首次将目标成本管理与企业盈利能力的动态关系进行系统化分析，并提出了一种适用于多场景的评估框架。这一研究成果不仅丰富了目标成本管理的理论体系，还为企业实践提供了具体的指导建议，有助于企业在复杂环境中实现可持续发展。
关键词：目标成本管理；企业盈利能力；资源基础观；动态能力理论；评估框架
Abstract
As market competition becomes increasingly intense, enhancing corporate profitability has become a core issue of common concern in both academia and practice. Target cost management, as a systematic approach to cost control, provides an essential tool for optimizing resource allocation and improving economic efficiency. This study explores the pathways and underlying mechanisms through which target cost management enhances corporate profitability. Grounded in the resource-based view and dynamic capability theory, this research employs a mixed-methods approach combining quantitative and qualitative analyses. By constructing a multiple regression model and integrating case studies, it thoroughly examines the application effects of target cost management across different industries and enterprise environments. The findings indicate that target cost management not only significantly reduces production costs but also indirectly enhances market competitiveness and financial performance by promoting technological innovation, optimizing supply chain management, and strengthening internal synergies. Additionally, the study reveals that the effectiveness of target cost management is influenced by multiple factors, including corporate strategic positioning, organizational culture, and information technology capabilities. A key innovation of this study lies in its systematic analysis of the dynamic relationship between target cost management and corporate profitability, along with the proposal of an evaluation fr amework applicable to diverse scenarios. This research not only enriches the theoretical system of target cost management but also offers specific guidance for practical implementation, thereby contributing to sustainable development in complex business environments.
Keywords: Target Cost Management; Enterprise Profitability; Resource-Based View; Dynamic Capability Theory; Evaluation fr amework
目 录
1绪论 1
1.1目标成本管理的研究背景与意义 1
1.2国内外目标成本管理研究现状综述 1
1.3本文研究方法与技术路线设计 2
2目标成本管理的理论基础与框架构建 2
2.1目标成本管理的核心概念解析 2
2.2目标成本管理的理论支撑体系 3
2.3目标成本管理的基本原则与实施路径 3
2.4目标成本管理对企业盈利能力的影响机制 4
3目标成本管理在企业中的应用分析 4
3.1企业成本管理现状及问题诊断 4
3.2目标成本管理在企业中的具体应用模式 5
3.3目标成本管理对企业成本控制的效果评估 6
3.4目标成本管理在不同行业中的适应性分析 6
4提升企业盈利能力的目标成本管理优化路径 7
4.1优化目标成本管理的关键要素分析 7
4.2构建以盈利为导向的目标成本管理体系 7
4.3目标成本管理与企业战略协同的实现路径 8
4.4提升企业盈利能力的具体策略与案例验证 8
结论 10
参考文献 11
致 谢 12
