７．５ｍ敞开式救生艇目标成本管理经验林阵辉（广州船厂）７．５ｍ敞开式救生艇是广州船厂近年来开发比较成功的出口产品之一，现已与国外客户签定了４０艘生产合司，合同总值４３８万元，其中出口销售合同３２６万元。该产品的开发采取了以产定销，组织批量生产，推行目... 7.5m Open Lifeboat Target Cost Management Experience Lin Zhenhui (Guangzhou Shipyard) The 7.5m open lifeboat is one of the more successful export products developed by the Guangzhou Shipyard in recent years. It has now signed 40 production contracts with foreign customers. The total value of the contract was 4.38 million yuan, of which the export sales contract was 3.26 million yuan. The development of this product has adopted production and sales, organized mass production, and implementation...