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本文首先简述了在企业经济管理中的目标成本管理,然后根据目前经济建设的大环境以及企业自身经营状况来分析探讨了在企业内进行目标成本管理的有效策略。
This article first describes the target cost management in the enterprise economic management, and then analyzes and discusses the effective strategies for the target cost management within the company according to the current economic construction environment and the enterprise’s own operating conditions.