abc classification mode abc分类法
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 new mode is based on ERP, integrates the management thinking of ABC and TC, and makes up for the weak points of the traditional cost control.
新的成本控制框架模型以ERP为基础平台，融合了ABC与成本企画的思想，弥补了传统成本控制中的不足。
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