实行目标成本管理　实现“0”的突破

To relaize profit and loss fair carring out management of aim cost

围绕目标成本管理，构建内部市场，采用成本倒推分解法，实现试生产期间利润盈亏持平。

builds inside market around the management of aim cost. Using cost resolve method of inverse count,during Tunlan Mine has being put into operation,realizes profit and loss fair in 1998.