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企业通过建立结构化的目标成本管理体系,分解、强化目标成本责任,能够切实达到降本增效的管理目的。笔者在此就如何建构企业一般化的目标成本管理体系作了一些探讨。
Through the establishment of a structured target cost management system, enterprises can decompose and reinforce the target cost responsibility and effectively reduce the cost and increase the efficiency of management. The author of this article on how to build a general corporate target cost management system made some discussion.