效益目标体系,就是首先确认企业总利润指标,以基层成本目标控制为主体,各职能科室围绕企业利润目标,建立子系统管理体系,并服务和服从于企业利润目 The efficiency target system is to first confirm the total profit index of the company, and to control the primary cost target as the main body. Each functional department builds a subsystem management system based on the profit target of the enterprise, and provides services and subordinates to the profit target of the enterprise.