论现代企业目标成本管理王建刚目标成本管理是一种全过程的、全员参与的成本管理。它不仅注重成本的计算，更注重成本的预测、决策以及日常管理；它不仅分析核算生产成本，更是对企业全部成本的管理；它不仅单纯由财会部门进行管理，更是全体职工人人参与的成本管理。同时... On the target cost management of modern enterprise Wang Jiangang Target cost management is a kind of whole process, full participation cost management. It not only pays attention to the calculation of the cost, but also pays more attention to the forecast, decision-making and daily management of the cost. It not only analyzes and calculates the production cost, but also manages the total cost of the enterprise. It is not only managed by the accounting department, Cost management. Simultaneously...