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.
环境的变化要求相应的成本管理模式发生变革。
Environmental change requires the transformation of cost management pattern.
成本工程是从系统工程的角度构建的一种现代成本管理模式。
Cost project is a modern cost management model which is established in a sense of system project.
因此，建立现代成本管理模式已经成为了我国企业的当务之急。
Therefore, the first priority for enterprises is to establish the modern cost management model by way of modern information technology.
第二部分论述了当前的主要成本管理模式并就之做一简要比较；
The second part shows the main methods of cost management in the world and makes a brief comparison among them;
本文研究了国外先进的成本管理模式——作业成本管理和成本企画。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
在现行的成本管理模式下几乎不能准确地计算银行服务和产品的成本和收益。
Under the current cost management mode, the bank almost can't compute the cost of the products or service accurately.
改变传统成本管理模式，引入新的成本管理思路、分析方法和工具已非常必要。
So changing tradition cost management mode, introducing new cost management idea, analysis method and tool have become very necessary.
对成本管理模式的进一步研究和对市场价格的分析及预测成为本文的重点研究内容。
The further research of this paper focuses on the mode of cost management and the analysis and prediction for the market price.
“邯钢”成本管理模式，在强化内部管理，提高经济效益等方面发挥着积极的作用。
The model of cost management in Handan Steel Factory has an active use in strengthening internal management and improving economic efficiency.
文章正是以此为出发点，构建企业环境成本管理模式，探索企业环境成本管理的应用不足。
The article is designed to set up environmental cost management model for enterprises and explore its application.
因此，各国企业界一直在致力寻找一种能使企业在信息时代的竞争中生存下去的成本管理模式。
Enterprises have been researching on new cost management models which are able to make themselves survive the intensive competitiveness of information age.
图书馆国际图书交换引进企业的成本管理模式，是图书馆在适应现代社会的变革中的一种选择。
An introduction of cost management to interlibrary document exchanges becomes a choice for libraries to customize contemporary social reforms in the world.
而现行ERP系统中仍集成落后的传统成本管理模式，改进ERP系统中的成本管理模式已迫在眉捷。
The current ERP system integration is still lagging behind the cost of traditional management models, to improve the ERP system management costs have been imminent.
从ERP系统概念的提出入手，介绍了ERP中的成本管理以及ERP环境下的成本管理模式的构建。
Firstly, it defines the conception of ERP system, and presents the cost management of ERP system and the establishing of the cost management model in the environment of ERP system.
本文从目标成本管理模式的缺陷入手提出了ABC条件下的目标成本管理模式，以期能改进原有的目标成本管理模式。
Start with the deficit in target cost management mode, the paper proposes the target cost management under ABC condition, in an attempt to improve the existing target - cost management mode.
煤炭企业管理理念的变化，对煤炭企业成本管理提出了新的要求，因此，重新构建煤炭企业的成本管理模式成为必然。
With the change of management concept in coal enterprises, the costing management in coal enterprise has fostered a lot of new ideas.
从供应链成本组成入手，结合供应链成本管理的特点，介绍了成本预算管理和无形成本动因分析两种新的供应链成本管理模式。
In the light of the composition and characteristics of SC cost management, the paper introduces cost budget management and intangible cost cause and analyzes the two new modes.
文章所提出的精益改善绩效评价模式和方法不仅是一种成本管理理念，也是一种支持精益改善的新型成本管理模式，具有较强的实用性。
The mode proposed is not only a kind of cost management thinking, but also a new kind of cost management mode supporting Lean improvement, which has certain applied value.
最后，在分析制约理论核心原理的基础上，提出了一种基于制约理论的成本管理模式，试图为研究适应现代企业的成本管理模式提供新的思路。
Ultimately, based on the analysis of the principle of the theory of constraints (TOC), the author brings forward a TOC-based cost management pattern t…
应用现代成本管理理论，就炼油企业成本管理模式的文化基础、基本属性和表现形态展开论述，以期对炼油企业成本管理模式的革新和完善提供思路。
With modern cost management theory, illustrated the cultural foundation, essential property and manifestation to provide ideas for innovation and perfection of cost management of refineries.
事实上，如果管理层采用新的精益和绿色管理模式，超越合规性可以在产生现金的同时节约成本。
In fact, going beyond compliance saves cost at the same time that it generates cash, provided that management adopts the new lean and green model.
这种局部优化的管理模式导致供应链物流不畅，成本增加，企业及其供应链缺乏竞争力。
The local optimization management mode results in impeded logistics, cost increase, lack of business and supply chain competitiveness.
过去那种单凭施工管理人员经验进行成本控制的做法已经不适合现代新型管理模式了。
The cost control method that is usually dependent on the manager's experience is not fit for the modern management mode.
把改善工作环境、提高工作效率，减轻员工体力、减少工作时间、降低运营成本，增加经营效益作为建构便捷式管理模式的基本目标。
The basic goals of the proposed management mode are to improve work environment, raise working efficiency, reduce manual labor and working time, cut down operational costs, and increase revenues.
通过事前计提每笔信贷资产的风险成本，提出了基于风险调整后的资本收益率的信贷质量管理模式。
This paper has put forward a credit quality management mode based on risk adjusted return of capital through a beforehand estimate and drawing of risk cost of every credit capital.
随着高职院校办学规模的扩大和校系两级管理模式的推行，对高职院校系级教育成本进行核算是必要的。
As colleges are extending and the mode of the two-level management, between institute and department, is pushing forward, it is necessary for a department to calculate its education cost.
目的建立符合成本—效益规律的膝关节镜手术患者临床路径的管理模式。
Objective We have been trying to, in accordance with the cost - benefit rule, set up a clinical management pattern of patients after knee joint endoscope operation.
目的建立符合成本—效益规律的膝关节镜手术患者临床路径的管理模式。
Objective We have been trying to, in accordance with the cost - benefit rule, set up a clinical management pattern of patients after knee joint endoscope operation.
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