摘要
成本企画是流行于日本企业的一种成本管理模式,从成本企画的外部驱动、内部条件、目标、实质等方面对其进行了简单介绍。
Target costing is a kind of CM pattern which prevails in Japanese enterprises. This paper makes a simple introduction of target costing from different aspects such as external drives, internal conditions, aim and essence and so on. On the basis of the above, the author obtains a few of enlightments which contribute to our country's enterprises.
出处
《管理科学》
1999年第4期22-24,共3页
Journal of Management Science
关键词
成本企画
成本管理
成本否决
Target costing Cost management Vote against cost