摘要
目标成本设计所体现的战略性成本管理思想认为目标成本设计的中心问题是如何设计和传递各种成本压力,准确控制产品成本,应该从成本的多重动因着手.
The key issue and managing idea of the design of target cost is how to desingn and transmit varions kinds of cost pressure, accurately control the cost of product and take other factors of cost into account.
出处
《曲靖师范学院学报》
2005年第3期116-118,共3页
Journal of Qujing Normal University
