目标作业成本管理方法是在环境分析的基础上,以战略成本管理理论为指导,体现价值控制和实体控制思想,将作业成本管理、目标成本管理与作业预算管理方法相融合的一种成本管理方法。该方法适用于各种类型的企业和非营利性组织。由于建筑行业的生产活动主要为建筑、安装作业,所 The target activity cost management method is based on environmental analysis, guided by strategic cost management theory, embodies the ideas of value control and entity control, and integrates the methods of cost management, target cost management and job budget management . The method is suitable for all types of businesses and non-profit organizations. As the construction industry production activities mainly for construction, installation operations, the