摘要
给出定单式生产企业目标成本管理体系 ,指出TCM的应用基础是ERP ,它是ERP的进一步深化和扩展。两者的整合可以增加企业价值并促使企业中物流、资金流和信息流更加畅通。
Gives out the frame of TCM (Target Cost Management)in MTO(Make to Order) manufacture, and points out that TCM is the expansion of ERP on which it's application is based. Integration between the two systems will add values to the enterprise and will make the flow of material, capital and information more fluently.
出处
《华东船舶工业学院学报》
2002年第6期71-73,共3页
Journal of East China Shipbuilding Institute(Natural Science Edition)
基金
企业协作攻关技术课题
