摘要
成本企划是流行于日本企业的一种成本管理模式,从我国传统企业成本控制的缺陷分析入手,引出成本企划的形成与思想,进而对成本企划的中心实施循环的基本理论与方法———目标成本的设定、分解和达成进行系统重点论述,并在此基础上得出了有助于我国企业成本管理的几点启示.
Target costing is a cost control model prevailing in Japan today. By analysing the flaws in our domestic enterprise cost control, We developed the concept of target costing and dealt with some basic principles and methods——the setting of target cost. Its decomposition and its attainment, which may enlight our home enterprises.
