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.
目标成本管理就是一种战略方法，它的采用可使企业增强。
Taret theting is a strategic approach that can help enterprises improve.
介绍了目标成本管理的内容。
The content of cost management by planned target is presented.
设法缩小产品的实际成本和目标成本差距。
Identify ways to narrow the gap between the actual cost of the product and the target cost.
本文阐述价值工程目标成本的含义及其制定。
This paper describes the implication and formation of the objective cost in value engineering.
目标成本管理是现代企业经营管理的重要组成部分。
The target cost management is an important part in the management of a modern enterprise.
在安全性能、可靠性和质量目标成本方面推动持续改进。
Drive continuous improvement in safety performance, reliability and cost of quality goals.
核算项目成本，并比较实际成本与项目目标成本的差异。
Cost calculation for each project, compare the actual cost with project target cost.
目标成本管理是符合石油企业自身特点的成本控制方法。
Target cost management is a cost control method according with oil enterprises' own characteristics.
在目标成本方面利用相关工具对产品的发展趋势进行评估和剖析。
Define and evaluate the profile of future development in respect of target costing and with evaluation tools.
论述了企业实行目标成本管理的必要性以及具体的实施方法和步骤。
The necessity of implementing target cost management for enterprises is discussed, and concrete methods and steps are related.
目标成本管理即是根据目标管理的理论而建立的一种成本管理方法。
The target cost management is just a cost management method which build on target management theory.
定额成本与标准成本相互排斥，但二者都可以与目标成本结合应用。
Fixed cost is excluded with standard cost, however, they can be applied with the target cost in a combination.
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.
时至今日，仍有许多研发项目不能满足目标成本、时间或质量的要求。
Many R&D-projects can not yet meet target costs, target time or target quality.
常用的控制物流成本的方法是零基预算法，目标成本法和责任成本法。
The usual ways to control the logistics cost are as follows, zero - based budget, target cost and responsibility cost.
以机械加工行业为例，探讨了目标成本管理在企业管理工作中的应用。
Taking mechanical processing industry as an example, this paper probes into the application of target cost management in mechanical processing industry.
客观测量将有实质内容之间的差别不大，生产时间，因此，目标成本。
Objectively measured there would be little difference between the material content, the manufacturing time and therefore the objective costs.
所谓目标成本是企业在生产经营活动中某一时期要求实现的产品成本水平。
Target cos is product cost level which enterprise to achieve in production and operation activities.
目标成本管理就是一种战略方法，它的采用可使企业增强或者重新获得竞争实力。
Taret theting is a strategic approach which can help enterprises improve or regain their competitive capacity.
目标成本系统是在新产品开发过程中从战略上保证企业获得合理利润的一种技术方法。
Target costing system is a strategic technique which can guarantee the reasonable profit for the enterprise in the process of new product development.
目标责任成本管理是工程项目管理的中心内容。此文就如何界定目标成本进行了探讨。
The cost management by objective is the central part of engineering project management. This paper makes a probe into how to define object cost.
同时以目标成本作为约束，建立零部件的价值优化模型，找出与其功能相匹配的成本。
Meanwhile, the model for parts' value optimization is set up with objective cost as constraint, and the cost matched with function can be obtained.
论述了目标成本预算控制对硼砂企业的重要性，介绍了目标成本预算控制的原理和方法。
Importance of target cost budget control for borax enterprise was discussed. Principles and methods of target cost budget control were introduced.
通过对该公司目标成本管理方法实际情况的详细调查分析，设计并完成了目标成本管理系统。
After detailed researching and analyzing of this company's target cost management method, I designed and finished this software.
介绍了广西国发林业造纸有限责任公司通过推行目标成本管理，提高企业经济效益的实践经验。
The paper introduces the practice and experience of improving the economic efficiency by implementing target cost management in Guofa Forestry co., Ltd. of Guangxi.
文章认为将目标成本定价法和消费者感知定价法有机结合是现代营销观念下比较切实可行的方法。
The paper considers that it is the practical way to organically combine the target cost price fixing method with the consumer sense price fixing method.
介绍了目标成本管理、运用价值工程进行成本功能分析及实现新产品开发目标成本控制的一般方法。
Management of objective cost, cost function analysis by means of the value engineering and general method realization of objective cost control for new product development are presented.
对“预控成本”和“目标成本”的确定进行了论述，在理论上有助于形成“企业是利润中心”的思想。
It also expounds how to confirm "beforehand control cost" and "target cost" and it contributes to form that the idea that "enterprises are the center of profits".
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.
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