| 论目标成本的管理 |
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| 引用本文： | 段友林. 论目标成本的管理[J]. 安徽广播电视大学学报, 1999, 0(3) |
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| 作者姓名： | 段友林 |
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| 作者单位： | 安徽广播电视大学安庆市分校!安徽安庆246000 |
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| 摘 要： | 为降低产品成本，提高企业管理水平，分析了目标成本管理的特点，并根据市场情况和企业自身的情况预测了目标成本，为企业对产品成本形成的全过程进行管理和监督提供有效的手段。
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| 关 键 词： | 目标成本 预测 控制 |
On the Management of Objective Cost |
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| DUAN You-ling. On the Management of Objective Cost[J]. Journal of Anhui Television University, 1999, 0(3) |
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| Authors: | DUAN You-ling |
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| Abstract: | In order to reduce product cost and improve the enterprise management,we must analyze characteristics of objective cost management and forcast objective cost in accordance with market and enterprise situations.Futherly,implement effective management and control on entire process of cost formation. |
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| Keywords: | objective cost forecast control |
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