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.
作为先进的企业管理信息系统的代表，ERP管理信息系统能够为企业降低生产成本，提高劳动生产率，共享资源等。
As a representative of the advanced Enterprise Management Information system, the erp system could reduce produce cost, improve labor productivity and share the resource and so on.
首先，对先进生产模式的核心思想、特征与实施方法进行了分析，简要论述了提高产品质量、降低成本对经营管理水平等方面的影响。
At first, it analyzes the main idea, characteristic and the action method of the advanced production mode, brief introduce the effect to the management by promoting quality level and decreasing cost.
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