目标成本管理作为一种现代化的管理方法，我国自八十年代初就开始引进并推广，但未取得良好的效果。在我国社会主义市场经济条件下，邯钢等一批国有企业成功地运用该方法，使企业走出困境，取得较好的经济效益，促使人们再次重视目标成本管理，探讨在市场经济条件下企业如... As a modern management method, target cost management has been introduced and promoted in our country since the early 1980s, but it has not achieved good results. Under the socialist market economy in our country, a batch of state-owned enterprises, such as Handan Iron and Steel Company, have successfully applied this method to make enterprises out of the woods and obtain better economic benefits, prompting people to once again attach importance to the management of the target cost and explore the ways enterprises ...