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.
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.
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.
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.
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.
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.
目标成本被众多企业运用于成本管理与控制过程中，但绝不能孤立地进行。
Target cost is widely used by many enterprises in cost management and control. It cannot be isolated.
房地产项目开发，需要在动态中进行目标成本管理，在过程中实施成本控制。
Management of developing cost in project of real estate needs to make management of objective cost in dynamic states and to implement cod coned in process.
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.
另外，本文采用目标成本法，建立了项目成本和工作量的分配模型，以实现利润最大化，费用最小化的目标。
In addition, combined with the target costing, the paper develops a model for the distribution of the total cost and the word load to maximize the profit and minimize the cost.
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.
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.
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