供应链管理的目标就是在于提高用户服务水平和降低交易的总成本，并且寻找两个目标之间的平衡。
The goal of the supplies management is to raise level of the users' service and reduce the cost of total transaction, and seeks the balance between them.
目标成本法作为供应链成本管理的重要工具之一，自上世纪60年代以来得到了广泛的应用。
Target Costing Method is one of the most important tools of Supply Chain Management, Which has been applied widely since 1960s.
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