Target cost management is a cost control method according with oil enterprises' own characteristics.

目标成本管理是符合石油企业自身特点的成本控制方法。

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The target cost management is just a cost management method which build on target management theory.

目标成本管理即是根据目标管理的理论而建立的一种成本管理方法。

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At the same time, according to the budget management flow, budget management movement system is improved from the system of budget establishment (target and method) and controlling and examination.

同时，根据预算管理流程，预算管理运行体系从编制体系(目标体系和方法体系)、调控体系和考评体系等三方面予以改进。

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