Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
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。
Identify ways to narrow the gap between the actual cost of the product and the target cost.
设法缩小产品的实际成本和目标成本差距。
Target cost is widely used by many enterprises in cost management and control. It cannot be isolated.
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。
Fixed cost is excluded with standard cost, however, they can be applied with the target cost in a combination.
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。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
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。
The usual ways to control the logistics cost are as follows, zero - based budget, target cost and responsibility 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 necessity of implementing target cost management for enterprises is discussed, and concrete methods and steps are related.
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。
[Abstract] Target cost management is an advanced cost management technique which has been adopted widely in China enterprises.
[摘要]目标成本管理作为一种先进的成本管理技术，近年来被我国企业普遍采用。
After detailed researching and analyzing of this company's target cost management method, I designed and finished this software.
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。
Importance of target cost budget control for borax enterprise was discussed. Principles and methods of target cost budget control were introduced.
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。
The paper considers that it is the practical way to organically combine the target cost price fixing method with the consumer sense price fixing...
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.
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。
Taking mechanical processing industry as an example, this paper probes into the application of target cost management in mechanical processing industry.
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。
This paper analyzes the effect and expounds the three more important links of the target cost management in logistics of universities and colleges in detail.
文章就目标成本管理在高校后勘管理中的作用以及在后勤企业管理实际应用中的三个主要环节进行了详细的论述。
These methods include, the product life cycle and the target cost management used inthe cost value chain link of product research and development and design;
这些方法包括，产品研发与设计成本价值链环节中采用的产品生命周期法和目标成本管理法；
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".
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。
The paper introduces the practice and experience of improving the economic efficiency by implementing target cost management in Guofa Forestry co., Ltd. of Guangxi.
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。
Through analysis of work nature, process features and cost composition, the important significance of target cost management to maintenance system of iron mine is narrated.
通过对铁矿山机修系统的工作性质、工艺特点和成本构成等的分析，揭示了目标成本管理在矿山机修的成本管理中推广应用的重要意义。
The principle, application and lowering cost effect of Target Cost Detailed Decomposition are put forward from the contents, principles, methods, steps and actual application.
从成本细化分解的内涵、原则、方法、步骤出发，结合实际，阐述了目标成本细化分解的原理、应用及降低成本的效果。
Using Value Engineering Analysis theory, author determines the target cost of the new product, introduces the cost control strategy and process, including price negotiation with suppliers.
运用价值工程分析的理论提出新产品目标价格的标定方式来确定产品成本控制的目标，介绍了成本控制的策略和方法，包括价格谈判的技巧。
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.
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。
The Target and Neiman hacks have also changed the cost calculation: Although retailers have been reluctant to spend the $6.
Target和Neiman 的黑客攻击也改变了成本计算：尽管零售商不愿意花那6美元。
Such tools can significantly cut down on development time and cost, either by supporting the target language directly in a more intelligent way or by automating and simplifying repetitive tasks.
此类工具能以更智能的方式直接支持目标语言，或可以自动化或简化重复的任务，从而可以大幅度缩减开发时间和成本。
Figure 12 provides a rough overview of the cost, flexibility, and manageability aspects of the target applications, which are listed in the two new right-most columns.
图12提供目标应用程序的成本、灵活性和可管理性方面的概况，这在最右边新增的两列中列出。
Revenue generation and margins - how revenue is generated (sales, leasing, subscription, support, etc.), the cost structure, and target profit margins.
收入与利润——如何产生收入(销售，租赁，订购，供应等)，成本结构，目标利润空间。
And more important, trade would reduce the discounted cost of the envisaged renewable energy target by about 56-72 percent.
更重要的是，这种交易可将实现全国可再生能源新目标的成本下降约56 - 72%(与不允许交易方案相比)。
Some situations might not have the memory required to sustain a certain utilization target, so decreasing the target utilization at a performance cost is the only option.
某些情形可能需要使用内存以维持确定的目标利用率，因此在性能开销上降低目标利用率是惟一选择。
Other issues, Trenberth says, are the cost and the location: Should sulfur dioxide seeding be global, or more localized to target specific parts of the planet?
其他问题，还包括成本和定位：是应该进行全球性撒播二氧化硫，还是定位后投射到特定目标区域？
Other issues, Trenberth says, are the cost and the location: Should sulfur dioxide seeding be global, or more localized to target specific parts of the planet?
其他问题，还包括成本和定位：是应该进行全球性撒播二氧化硫，还是定位后投射到特定目标区域？
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