The discussion of target cost method in logistics cost management

This paper analyzed the application status of target cost method in the logistics cost management, summed up the problems that many enterprises confront, and explored why. In order to help them address these issues, this paper puts forward a number of suggestions, such as selecting an appropriate logistics cost management methods, using information technology to manage comprehensively and systematically, making reasonable target costs, establishing a good relationship with stakeholders and setting up target cost management systems.