目标管理与过程控制相结合的集成成本管理

Integrated Cost Management with the Combination of Objective Management and Process Control

分别就目标成本管理和过程控制管理的概念、内容及特点进行了简要的介绍,并就目标成本管理与过程控制管理相结合的集成成本管理方法的实施步骤进行了较为详尽的阐述。

This paper briefly introduces the conceptions, contents and features of the objective cost management and the process control management respectively, and makes more detailed explanation of the practicing procedures of the integrated cost management with the combination of the objective cost management and the process control management.