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目标成本管理和全面成本管理是企业成本管理中两个主要模式。在实际工作应用的过程中,两种管理方法各有其优势及局限性。本文从建立行之有效的企业成本管理模式出发,将目标成本管理与全面成本管理结合起来,以构建更为合理的企业成本管理模式,实现企业对成本的事前、事中和事后有效控制,提高企业经营效益。
Target cost management and total cost management are the two main modes in enterprise cost management. In the practical application of the process, the two management methods have their own advantages and limitations. In this paper, starting from the establishment of an effective business cost management model, the goal of cost management and total cost management combined to build a more reasonable business cost management model to achieve business costs before, during and after the effective control and improve Business efficiency.