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黑白电视机自70年代初生产以来,经过多年的不断地改进设计,完善工艺,开发新品,无论内在质量和品种,还是外型,在国内外均具有相当竞争力。然而,在年产300万台黑白电视机中的出口量却只有几万台。分析阻碍黑白电视机出口因素,主要是成本高,费用大,造成出口亏损。要增强出口能力,关键是降低成本。为此,我局运用目标成本管理,降低黑白电视机成本,并于当年就职得较好的效果。本文就如何开展目标成本管理,降低黑
Since the production of black-and-white television sets in the early 70s, after many years of continuous improvement in design, improvement of processes, and development of new products, both intrinsic quality and variety, as well as appearance, have become quite competitive at home and abroad. However, there are only tens of thousands of exports of 3 million black-and-white TVs per year. The analysis of the factors that hinder the export of black and white TV sets is mainly due to high costs and high costs, resulting in export losses. To increase export capacity, the key is to reduce costs. To this end, the Bureau used target cost management to reduce the cost of black-and-white televisions and achieved better results in the year. This article on how to carry out target cost management and reduce black