摘要
目标成本被众多企业运用于成本管理与控制过程中,但绝不能孤立地进行。本文围绕课题组问卷分析结果,探讨目标成本与价值工程和作业成本法的关系,论证目标成本的基础作用,倡导将目标成本与价值工程、作业成本法协调进行,形成综合的成本管理控制系统。
Target cost is widely used by many enterprises in cost management and control. It cannot be isolated. Through the questionnaire and analyses results, we discuss on the relations between target costs, value programs and operative cost methods; demonstrate the basic functions of target costs; propose the coordination of target costs, value programs and operative cost methods in order to establish comprehensive system of cost management and control.
出处
《天津市财贸管理干部学院学报》
2006年第3期21-23,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
目标成本
价值工程
作业成本法
target costs
value programs
operative cost methods
