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dc.contributor.advisor傅元略
dc.contributor.author邓涛秀
dc.date.accessioned2016-02-23T01:05:54Z
dc.date.available2016-02-23T01:05:54Z
dc.date.issued2015-07-09 15:35:49.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95813
dc.description.abstract大部分企业在采用目标成本法时,主要考虑直接成本、间接费用和新设备的折旧等成本的削减,很少有企业会考虑产品的资本成本管控。但是,当面临产品方面的投资项目决策时,企业需要考虑投入资本的成本问题。传统目标成本法无法满足产品投资决策时对资本成本的需求,因此有必要改进,引入资本成本因素。将投入资本的成本融入到产品的目标成本的方法之一是:采用经济增加值(EVA)指标。本文试图将经济增加值和目标成本法进行融合,以期更好地解决资本成本与传统成本融合这一问题。 本文主要采用规范和案例研究的方法。首先,基于EVA和目标成本理论,剖析EVA估值和目标成本的融合;其次探讨EVA代替销售净利润作为产品的目标利润指标以...
dc.description.abstractTarget costing focuses primarily on direct costs, overhead and depreciation on new investments, while few firms include the cost of capital in a product’s target cost. However, when a firm makes decision on investment of products, the cost of capital should be included in a product’s target cost. Thus, how to incorporate the cost of capital into a product’s target cost by involving the concept of ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46610&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=49554
dc.subjectEVA
dc.subject目标成本法
dc.subject资本成本
dc.subjectEVA
dc.subjectTarget Costing
dc.subjectCost of Capital
dc.title基于经济增加值的目标成本系统的案例研究
dc.title.alternativeStudy on the Target Costing System Based on EVA from a Case Company
dc.typethesis
dc.date.replied2015-05-19
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520121151077


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