新产品开发的盲目、随意和与市场相脱离是我国茶叶企业在应对市场变化方面显得消极被动的主要原因。

The main reason, why our tea companies reply the change of the market in a passive way, is their blindness, random and regardless of market when their new products developing.

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作者经过长期摸索，制订出有关新产品开发和质量控制的程序文件，在本企业实施后，取得了一定的成效。

The program document of new product development and quality control has been formulated and implemented in the enterprise with a good result obtained.

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目标成本系统是在新产品开发过程中从战略上保证企业获得合理利润的一种技术方法。

Target costing system is a strategic technique which can guarantee the reasonable profit for the enterprise in the process of new product development.

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