纪文嘉

摘要：随着管理会计技术的发展与财务成本管理日益精细化的趋势，一些国外制造业企业已尝试将EVA从企业整体层面下移到产品项目层面，对传统的目标成本法进行改良，以衡量特定产品创造经济价值的能力。本项案例研究对将EVA引入目标成本法的过程进行了深入探索，结果表明，其核心是对资本成本进行合理分配并纳入产品的总成本中加以考虑，一方面对成本控制提出更为严苛的要求，另一方面也拓宽了成本管理的范围与机会。具体的过程可分为3个主要环节：跨职能团队的构建；投产前的目标成本规划；以及投产后的目标成本改善。最后总结了将EVA引入目标成本管理的关键成功因素以及尚存的不足之处，并提出了后续研究的方向。关键词：制造业企业；目标成本法；EVA；资本成本

中图分类号：F 275文献标识码：A文章编号：1672-7312（2017）04-0418-06

Abstract：Along with the development of management accounting techniques and delicacy cost management，a range of foreign manufacturing enterprises have attempted to decentralize EVA from the corporate level toward the product level，and modify the conventional target costing process for the purpose of measuring the valuecreating capability of particular products.By case research，the process of applying EVA into target costing is explored in depth.The findings show that the core of this process is to precisely allocate the capital costs to product projects，and include them in the total cost of particular products.This approach，on one hand，may require more restrict cost control；but may also extend the scope and opportunities of cost management on the other hand.Specifically，the process of introducing EVA into target costing comprises three key steps：the establishment of the crossfunctional team；the target cost planning before mass production；and the target cost kaizen after mass production.Ultimately，the critical success factors and some extant defects are concluded，and questions for future researches are presented.Key words：manufacturing enterprise；target costing；EVA；capital cost

0引言為在激烈竞争的市场中保持盈利能力，在客户需求、市场价格、边际利润之间寻求平衡，目标成本管理及定价方法正在全球制造业企业中得到广泛应用。而美国学者Stern和Stewart提出的经济增加值（EVA）[1-2]是一种主流的绩效评估工具，已被许多世界知名企业所采用。在我国，2010年国资委宣布中央企业全面实施基于EVA指标的绩效考核办法以来，EVA即已成为广受管理会计实务界与学术界关注的热点问题。EVA来源于生产经营活动，与成本密切相关。一些成本管理水平先进、管理精细化程度较高的国外制造业企业近年来已经尝试将EVA指标从公司整体层面下移到产品项目层面，对传统的目标成本法进行改良。……