企业全员成本目标管理探析

Exploring Enterprises' All-Staff Target Costing Management

全员成本目标管理是一种强调全员参与、全过程控制的成本精细化管理手段,本文通过对其进行多角度阐释,提出完善全员成本目标管理的方法和途径,以达到提升管理水平、提高经济效益的目的。

All-staff target costing management is a means for cost meticulous management, highlighting the involvement of every staff member and cost control throughout. The paper proposes methods and approaches to optimize the mechanism through a multi-perspective interpretation of it, so as to achieve the goal of enhancing management and increasing profits.