Research on the Fusion Application of Target Cost Method and Activity Cost Method under the Background of Supply-side Reform
The supply-side structural reform adjusts the economic structure, and the supply-side structural reform enables the optimal allocation of factors. In the supply-side structural reform, cost management is an important part of enterprise management, and cost management is directly related to the key to whether an enterprise can obtain maximum benefits. In the process of enterprise development, cost management always runs through every link of the enterprise's production and operation, and cost management conducts reasonable control and management of its enterprise, which helps enterprises achieve the goal of minimizing costs and maximizing benefits. This article takes the supply-side structural reform as the background, and takes the M textile enterprise as an example. The target cost method and the activity cost method are integrated into the cost management of the textile enterprise. This article proposes a new target-activity cost management model, and is Proposed safeguard measures for smooth operation, the research results of this article are conducive to effective cost control and core competitiveness of enterprises.