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mu biao cheng ben guan li zai hl gong si de ying yong shi jian
Author(s): 
Pages: 74-77
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  目标成本成本规划成本改善;
Abstract: 本文介绍了HL公司的目标成本管理应用实践,通过成本目标的制定、指标的分解、全员参与成本控制、合理考评等一系列管理过程,指出目标成本管理是企业降本增效、加强企业管理、提升竞争力的重要方法。
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