降本增效始终是企业追求的目标和研究的课题。邯钢的“成本否决法”的关键和效果就是降低成本,在众多的“降本”群英中,上海中药三厂是其佼佼者,其“层层分解,落实目标”的“目标成本管理法”独辟蹊径,取得了显著的实效,为众多企业提供了一条可资借鉴的途径。 Reducing costs and improving efficiency are always the goals pursued by the enterprises and research topics. Handan Iron and Steel “cost veto method” the key and the effect is to reduce costs, among the many “cost-reducing” herd, the Shanghai Traditional Chinese Medicine Factory is its leader, its “layers of decomposition, the goal of” the “target cost management ”Unique, achieved remarkable results, for many businesses to provide a way to learn from.