摘要
我国的目标成本管理中存在很多问题,文章从制定的目标不够全面、目标成本管理缺乏人性化因素、资源配置不够优等方面展开分析,提出解决思路。
In our country＇s target cost management has many problems, this article is not very comprehensive from the formulation goal, the target cost management to lack the user-friendly factor, the resources deployment insufficiently excellent aspect to launch the analysis, proposes the solution mentality
出处
《企业技术开发》
2009年第10期136-136,共1页
Technological Development of Enterprise
关键词
目标成本管理
价值链
人性化管理
target cost management
value chain
user-friendly manages
