Research on Target Cost Management Evaluation Model Based on Grey Entropy Method
郭晓萍 GUO Xiao-ping；李倩 LI Qian
（中国一拖集团有限公司，洛阳 471003）
（YTO Co.，Ltd.，Luoyang 471003，China）
摘要：目标成本管理评价是产品生命周期成本实施有效管控的关键环节，科学有效开展目标成本评价工作对于挖掘产品成本降低潜力、保证企业的盈利规模起着重要作用。本文围绕降低成本这个战略核心展开，首先构建目标成本管理评价指标体系，并应用灰熵综合评价模型，最后以 Z 公司目标成本管理评价体系为例进行分析，模型评价结果显示了其体系的合理性和有效性。
Abstract: Target cost management evaluation is a key link in effectively controlling product lifecycle costs. Scientific and effective implementation of target cost evaluation plays an important role in exploring the potential for reducing product costs and ensuring the profitability of enterprises. This article focuses on the strategic core of cost reduction. Firstly, a target cost management evaluation index system is constructed, and the grey entropy comprehensive evaluation model is applied. Finally, taking Z Company's target cost management evaluation system as an example, the model evaluation results show the rationality and effectiveness of the system.
关键词：目标成本管理；灰熵；评价模型
Key words: target cost management；grey entropy；evaluation model
中图分类号：F273 文献标识码：A 文章编号：1006-4311（2024）27-040-03 doi:10.3969/j.issn.1006-4311.2024.27.012
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