试论成本企画.pdfVIP

试论成本企划 高阳宗 摘要: 成本企画是流行于日本企业的一种成本管理模式，从成本企画的外部驱动、内部条件、目 标、实质等方面对其进行了简单介绍，并在此基础上得出了有助于我国企业成本管理的几点启示。 关键词 成本企画 成本管理 成本否决 An Attempt to Discuss Target Costing Abstract Target costing is a kind of CM pattern which prevails in Japanese enterprises. This paper makes a simple introduction of target costing from different aspects such as external drives, internal conditions, aim and essence and so on. On the basis of the above, the author obtains a few of enlightments which contribute