目标成本管理和作业成本管理是较为先进的成本管理模式。
Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
作业成本目标控制系统由前馈、过程、反馈控制三大子系统构成。
The system of activity-based cost control by objectives is formed of the three subsystems: feed forward, course and reaction control.
讨论了工程造价的现代理论框架，将房建工程造价定义为房建施工企业的战略成本、目标成本和作业成本的融合。
Secondly, based on the discussion of modern engineering cost theoretical framework, it defines the house-building cost by syncretizing the company's strategy cost, object cost and activity-based cost.
以代理理论为分析框架，从职能和制度整合的角度，提出了作业成本法的组织设计、目标成本法的组织设计。
According to agency theory, the organization design is suggested for activity-based costing and target costing in the perspective of integrating their functions with systems.
因此，将目标成本和作业成本结合起来的钻井成本模式，旨在降低钻井的口井成本，很有研究和推广的必要。
So it is necessary for the Drilling Cost Model that combines with TC and ABC to be researched and popularized.
企业战略成本管理的目标是通过价值链分析，发现现有产品生产过程中所存在的问题，并寻求成本低、效率高的作业。
The objective of enterprise strategic cost management is to track down the existing problems in production and find low-cost but high- efficiency in production through value chain analysis.
第五，改变成本计算方法，引入作业观念，实行目标成本管理体系。
Fifthly, improve cost count means and carry out Activity-Based cost.
第五，改变成本计算方法，引入作业观念，实行目标成本管理体系。
Fifthly, improve cost count means and carry out Activity-Based cost.
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