从建国以来到现在,六十多年的时间里,我国社会主义经济体制逐渐发展,宏观经济结构历经四个阶段。第一阶段是计划经济为主;第二阶段是以计划经济为主,市场调节为辅;第三阶段是有计划的商品经济,国家调节市场,市场引导企业;第四阶段是建立和完善社会主义市场经济体制。目标成本法伴随着上述第四阶段的社会主义市场经济的脚步逐渐完善并为我国企业特别是制造型企业广为运用,这是一种能够为企业降低成本增加效益、实现利润目标、最终实现企业战略规划具有实践操作意义的方法。本文主要分析了目标成本法在企业降本增效工作中的运用。 From the founding of the People’s Republic up to now, over the past 60 years, the socialist economic system in our country has gradually developed and the macroeconomic structure has gone through four stages. The first stage is mainly planned economy; the second stage is mainly planned economy, supplemented by market regulation; the third stage is a planned commodity economy, the state regulates markets and markets to guide enterprises; the fourth stage is to establish and improve the society Market economy system. With the gradual improvement of the fourth phase of the socialist market economy as mentioned above, the target cost approach has been widely applied to our country’s enterprises, especially the manufacturing enterprises. This is a measure that can help enterprises reduce costs, increase profits, achieve profit targets, Strategic planning has practical operational implications. This article mainly analyzes the application of the target cost method in reducing costs and increasing efficiency.