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1选题的目的和意义目标成本管理作为先进的管理方法对于我国企业成本管理具有很强的实用性。其管理核心思想体现了成本管理要与市场相结合,是以销定产观点的体现,这适应于市场经济条件下的企业发展。本论文通过案例分析法和比较分析法提出目标成本管理的必要性。
1 The purpose and significance of the title The goal of cost management as an advanced management methods for China’s enterprise cost management has strong practicality. The management of the core idea reflects the cost management should be combined with the market, sales of production is the embodiment of point of view, which adapt to the market economy under the conditions of enterprise development. This thesis proposes the necessity of target cost management through case analysis and comparative analysis.