摘要
论述了目标成本管理的原则与方法,目标成本管理在企业及科研单位的应用及采用目标管理应注意的问题。指出了目标成本管理在企业的成本管理中,对提高企业的经济效益发挥的重要作用。
The princeple and method of target cost manegement and its using in enterprise of science and research were discribed.Some problems should be payid attention were put forward.The important role of target cost manegement for improving economic results was discussed.
出处
《有色矿冶》
2005年第4期63-67,70,共6页
Non-Ferrous Mining and Metallurgy
关键词
目标成本管理
科研企业
经济效益
target cost manegement
enterprise of science and research
economic results
