This chapter discusses the integrating mode between ABC and cost planning in five aspects: product target cost in full life circle, value engineering, centralized circle, headstream management, and product concept and management engineering technology.
阐述了作业企画成本法的基本内容,并从全生命周期条件下产品的目标成本、价值工程、中心实施循环、源流管理与产品观念以及管理工程技术等五个方面探讨了作业成本法与成本企画的整合模式。
参考来源 - 作业成本法的整合研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Focus less on track and reporting and more on cost planning and control.
重点在成本规划和控制，跟踪和报告少一点。
As an important part of cost management, cost planning is more and more important.
而成本计划，作为成本管理的重要组成部分，其重要性也就日益突显出来。
The cost control in advance includes cost forecast, cost decision and cost planning.
事前成本控制主要包括成本预测、成本决策和成本计划三项内容。
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