一种适应市场经济体制的集约化管理模式——精益生产方式（续二）王显章张玉方沈阳航天新新集团有限责任公司——成本规划与目标成本。精益生产方式认为成本控制的重点首先要放在产品开发阶段，并视为企业竞争决定胜败的关键。资料证明成本起因上，８０％的成本是在设计阶... An Intensive Management Mode That Adapts to Market Economy System - Lean Production Mode (Continued from above) Wang Xianzhang Zhang Yufang Shenyang Aerospace New Group Co., Ltd. - Cost Planning and Target Costs. Lean production methods that the focus of cost control should first be placed on product development phase, and as the key to determining the competitiveness of business competition. Data prove that the cost of the cause, 80% of the cost is in the design order ...