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企业管理层外受同业间的剧烈竞争以及消费者的强大压力,内受股东分红派息的期望和员工增加待遇的要求,处境相当艰难。此种情况迫使企业必须改变企业在计划经济体制下的一些传统观念,加强成本管理,抑减成本,使企业适应市场经济的要求。在这种情况下目标成本管理应运而生。文章就全员成本目标管理在上市公司的应用进行研究。
Outside the management of the company, it is in a very difficult situation due to the fierce competition among peers and strong pressure from consumers, as well as the expectation of dividend distribution by shareholders and the request of staff to increase their treatment. This situation forces enterprises to change some traditional concepts of enterprises under the planned economy system, strengthen cost management, reduce costs and adapt enterprises to the requirements of a market economy. In this case, the target cost management came into being. Article on the full cost of target management in the application of listed companies to conduct research.