摘要
成本管理系统的开发必须考虑基础成本控制活动和客户的需要 ,但是在当前的经营环境中 ,还必须考虑竞争 ,也就是说 ,企业产品的成功实际上涉及到三种要素 :成本、客户和竞争。本文从竞争性目标成本和 CTC的概念出发 ,讨论了
The development of cost management system must consider not only the activity of basic cost control and customers' needs, but also competition, that is to say, in fact, the success of enterprise' product involves three factors: cost, customer and competition. On the basis of competitive target cost and CTC conception, this paper has discussed the structure and development of CTC system.
