推行目标成本管理提高企业经济效益宁湘波目标成本管理是企业目标管理的重要组成部分。它是在传统成本管理的基础上，借鉴国外目标管理而改革、发展形成的现代科学管理方法。它以管理为核心，以效益为目的，使成本管理由核算型转变成核算管理型，由事后算帐到事前预测。它... Promoting Target Cost Management and Improving Enterprise Economic Benefits Ning Xiangbo’s goal cost management is an important part of the company’s goal management. It is a modern scientific management method that has been reformed and developed on the basis of traditional cost management and learning from foreign target management. It takes management as the core and benefit as its purpose, and makes cost management change from accounting type to accounting management type. it...