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关于目标成本和标准成本的制度融合及应用.pdf

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华北电力大学工商管理硕士专业论文目录中文摘要英文摘要第一章引言 ································································，·······································，···········……1 1.1 课题的理论价值与实践意义 ·，·····································································4··…·1 1.2 国内外研究现状 ················································，············································……2 1.3 本文主要研究内容 ··················，·······，·····························································…·…3 第二章目标成本管理与标准成本管理 ··，····································································…·…4 2.1 目标成本 ··········································································································……4 2.1.1 目标成本含义 ·······················································································…·…4 2 .1.2 目标成本管理模式 ···············································································…·…4 2.1.3 目标成本管理特点 ········································································…·…””’7‘ 2 .1.4 对目标成本管理的评价 ·······································································……7 2 .2 标准成本 ·········································································································…·…8 2 .2.1 标准成本含义 ·······································，·············，··································……8 2 .2.2 标准成本管理模式 ················································································……9 2.2.3 标准成本管理特点 ····································，·········································……10 2 .2.4 对标准成本管理的评价 ····································································…·…