摘要
目标作业成本管理是目标成本管理和作业成本管理的结合,在企业成本管理中发挥了积极作用。本文将分别分析两种成本管理方式的概念、管理方法和实施效果评价,探索企业目标作业成本管理的方法。
Target-activity cost management is a combination of target cost management and activity cost management. It plays an active role in cost management. This article will analyze the concept, management method and implementation effect evaluation of two cost management modes, and explore ways to explore the method of target-activity cost management.
出处
《价值工程》
2018年第6期57-58,共2页
Value Engineering
关键词
作业成本
目标成本
生产经营
activity cost
target cost
production and management
