简论目标管理在企业成本管理中的运用

A Brief Discussion on the Application of the Mangement of Objectives in the Cost Management of Enterprises

在市场经济条件下 ,企业产品成本水平的高低直接决定着产品的盈利能力和竞争力 ,同时也决定着企业的生存和发展 ,运用目标管理 ,充分调动企业员工的积极性 ,是加强成本管理的有效途径。

Under the condition of market economy, the cost level of the products of an enterprise determines the profitability of the products and competitive power directly, and even the existence and development of the enterprise. Objective management is the effective way to strengthen cost management while bringing the initiative of the staff into full play.