| 目标成本在企业成本管理中的运用和成效 |
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| 引用本文： | 杨新刚.目标成本在企业成本管理中的运用和成效[J].科技情报开发与经济,2009,19(24):178-179. |
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| 作者姓名： | 杨新刚 |
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| 作者单位： | 太原矿山机器集团有限公司,山西太原,030032 |
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| 摘 要： | 概述了实行目标成本管理的意义及步骤,提出了运用目标成本管理应做好的几项工作,指出目标成本管理可降低成本,降低消耗,实现企业的目标利润.
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| 关 键 词： | 目标成本管理 财务控制 目标利润 |
The Application and Effect-result of the Target Cost in the Cost Management of Enterprise |
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| YANG Xin-gang.The Application and Effect-result of the Target Cost in the Cost Management of Enterprise[J].Sci-Tech Information Development & Economy,2009,19(24):178-179. |
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| Authors: | YANG Xin-gang |
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| Abstract: | This paper expounds the significance and steps of implementing the target cost management, puts forward some works that should be done well in the use of target cost management, and points out that target cost management can reduce the cost and consumption and realize the target profit of enterprise. |
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| Keywords: | target cost management financial control target profit |
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