| 铁路运输企业推行目标成本管理的探讨 |
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| 引用本文： | 顾军,刘岚岚.铁路运输企业推行目标成本管理的探讨[J].北京交通大学学报(自然科学版),1996(3). |
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| 作者姓名： | 顾军 刘岚岚 |
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| 作者单位： | 北方交通大学经济学院 |
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| 摘 要： | 阐述了铁路运输企业实行目标成本管理的意义和主要步骤，着重就目标成本测定的方法和程序、目标成本的三维分解方法、目标成本管理责任制建立的难点问题及目标成本的考核方法进行了探讨。
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| 关 键 词： | 铁路运输企业，目标成本管理，测定，分解落实，控制，考核评价 |
Research on Applying Target Cost Management to Railway Transportation Enterprises |
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| Gu Jun,Liu Lanlan.Research on Applying Target Cost Management to Railway Transportation Enterprises[J].JOURNAL OF BEIJING JIAOTONG UNIVERSITY,1996(3). |
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| Authors: | Gu Jun Liu Lanlan |
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| Abstract: | The paper expounds the necessity and main steps of applying target cost management to railway transportation enterprises. It primarily discusses the determination method and procedure, the three dimensional breaking down method, the management responsibility system and the checking method of target cost. |
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| Keywords: | ss: railway transportation enterprises target cost management determination breaking down control checking |
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