摘要:在经济对外开放的今天，企业间的竞争尤其的激烈，给以原材料和劳动力为主打因素的传统纺织行业带来了很大的挑战，先进的技术在纺织企业中应用相对比较少，因此成本管理是决定纺织业成败的重要因素之一。随着经济的回暖，国际和国内市场逐渐恢复了繁荣，这对纺织企业来说是一个发展的有利契机，可是成本管理这一薄弱环节的问题也越来越明显，如何在市场竞争中生存和发展，怎样完善企业的成本管理制度，取得低成本优势，提高企业的竞争力，已经成为纺织企业不可回避的问题。

　　　本文首先就对纺织企业的行业现状进行介绍，并强调成本管理对纺织企业的重要意义；其次，阐述了目标成本管理的理论依据及其步骤和作用；再次，分析了天瑞纺织企业2012年成本管理计划数据，揭示成本管理上存在的问题，并联系实际进行调研，提出了解决这一问题的最佳途径，即实行目标成本管理的方法；最后，对企业目标成本管理的实施进行了详细说明，提出了日后完善和改进意见，及可能存在的问题。

关键词 纺织企业；成本管理；目标成本管理

Abstract:In the open economy today, the competition among enterprises is particularly fierce, with raw materials and labor brought great challenges to the main factors of the traditional textile industry, advanced technology application in textile enterprises is relatively small, so cost management is one of the important factors deciding to defeat the textile industry. As the economy rebounds, the international and domestic market gradually restore prosperity, which is a development of the favorable opportunity of textile enterprises, but it is a weak link of cost management becomes more and more obvious, how to survive and develop in the market competition, how to improve enterprise cost management system, to achieve low-cost advantage, mprove the competitiveness of enterprises, has become the textile enterprise cannot evasive problem.

　　　This paper will present situation of textile industry are introduced, and emphasizes the importance of cost management of textile enterprises; secondly, expounds the target cost management theory and the steps and effect; again, the day of 2012 cost management plan Rui textile enterprise data, reveals the existence of cost management problems, and the actual research, put forward the best way to solve this problem, that is to carry out the goal of cost management methods; finally, to implement enterprise target cost management in detail, puts forward the future perfect and improvement suggestions, and possible problems.

Keywords   textile enterprise  cost management  target cost management