运用滚动计划保证目标实现姚开美企业在适应市场经济的经营机制转换中，走出计划经济的范畴，进入市场经济的洪流，在经济管理和财务核算工作中。由于瞬息万变的市场，国家及地方的产业政策变更，成本计划的准确程度，以及通常实行目标成本管理方法缺乏应有弹性，即适应性... The use of rolling plans to ensure that the objectives of Yao Kaimei’s enterprises in the transition to the operating mechanism of the market economy, out of the scope of the planned economy, into the flood of the market economy, in the economic management and financial accounting work. Due to the ever-changing market, national and local industrial policy changes, the accuracy of cost planning, and the lack of flexibility in the usual implementation of target cost management methods, ie adaptability...