作业成本法在目标价格决策中的应用

The Application of Activity Based Costing in The Target Price Decision

通过对现行的目标价格决策方法弊端的分析，提出应用作业成本法进行目标价格决策，阐明了该方法的优点和应用背景。

By means of the analysis of disadvantage of present price decision, this paper proposes the method of making a target price decision by using ABC(Activity Based Costing). The advantage of the method and application background are stressed.