target cost management 中文意思是什麼

target cost management 解釋
目標成本管理
  • target : n 靶子，標的；目標；（嘲笑等的）對象；笑柄 （for）; （儲蓄，貿易等的）定額，指標；小羊的頸胸肉；...
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • management : n. 1. 辦理，處理；管理，經營；經營力，經營手腕。2. 安排；妥善對待。3. 〈the management〉〈集合詞〉（工商企業）管理部門；董事會；廠方，資方。
  1. It is an important part of modern enterprise management, and is the core of the construction enterprises. in order to survive in intensive competition, some construction enterprises establish a more apposite cost system called target cost management ( tcm ) for cost control

    但從實行目標成本管理的效果來看，仍然存在著許多疏漏和弊端，因此有必要對目標成本管理模式、步驟、環節及方法進行更為深入、細致地探討。
  2. Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement

    正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。
  3. In connection with the cost management of power supply in zhuzhou chemical industry group corporation, we take measures of the model of target cost management, divide the electric cost center of responsibility afresh, define the cost content of responsibility, carry out the target control of the responsibility cost, and consummate the model of the electric cost account, form institution of tracing back to the cost of responsibility, and rigorously enforce

    對株洲化工集團公司供電的成本管理，採取目標成本管理模式，重新劃分電能成本責任中心，確定各中心的責任成本內容，實施責任成本目標控制，並對電能成本核算方式進行完善，形成責任成本追溯制度，嚴格考核。在實施安全和成本管理的對策中，為提高效果，對一些具體業務流程進行了必要的重組。
  4. By using the established target cost frame, the thesis analyzes the productive cost of each manufacture unit and period expense, consequently to bring the target cost management - co. v / control and cost reduction into effect

    通過構建目標成本框架，對工廠各生產單位的製造成本及期間費用進行了層層分解，以達到控製成本、降低成本的目標。
  5. The target of financial management ( fm ) is to achieve maximum value of enterprise is made definite, after anaiyzing all kinds of financial relationships. the essence of organization institution for modern enterprise system is agency by agreement, which can operate perfectly under the conditions of perfect encouragement & engagement rules, so the core of the encouragement & engagement rules for new fmm is to establish distribution regulations. there are many measures can be taken availably, such as budgeting, project cost management etc. and many new concepts of advanced management are worth being adapted, for instance, opportunity - cost, cost - benefit, legal knowledge, and so fbrth

    新的財務管理模式運行的環境是現代企業制度下的國際工程公司，現代企業制度最基本的要求是產權清晰，鑒于本院是知識技術密集型企業，引入了人力資本觀念，完善和充實產權清晰的內容；在分析了企業的各種財務關系后，明確提出財務管理目標?企業價值最大化；現代企業制度的組織制度的實質是委託代理關系，委託代理關系的有效運作依靠完善的激勵約束機制，以此為指導，新的財務管理模式建立起以分配製度為核心的激勵約束機制；充分吸收先進的管理觀念，如成本效益觀念、資金的時間價值觀念、法制觀念，運用先進的方法，如全面預算管理、項目成本管理等，來全面提高財務管理的水平；財務管理體制是財務管理模式運轉的組織保障；按照本院的業務特點，將業務分類，設置了相應的組織機構。
  6. After detailed researching and analyzing of this company ' s target cost management method, i designed and finished this software

    通過對該公司目標成本管理方法實際情況的詳細調查分析，設計並完成了目標成本管理系統。
  7. The developing of this system is for the need of tianjin tianyi cotton farbric co. ltd ' s target cost management

    目標成本管理系統是應天津天一棉紡織有限公司的成本管理需要而開發的。
  8. According to start point of different budget preparation, enterprise budget management can be divided into five patterns too, namely capital budget based start - point, production based start - point, sales based start - point, target cost based start - point ( cost control ), and target profit based start - point. different patterns hold different character and adapt to different business, different business development phases, and different business objectives, which should make choices tactically

    根據預算編制的起點不同，企業預算管理又可分為以資本預算為起點、以生產為起點、以銷售為起點、以目標成本（成本控制）為起點、以目標利潤為起點等五種模式，不同模式具有不同的特徵，適合於不同企業、企業不同的發展階段或企業不同的發展經營目標，具有選擇的策略性。
  9. Target costing is a kind of cost management model in lean production

    目標成本規劃是精益生產方式下的成本管理模式。
  10. Activity - based cost management and costing target are the reprehensive modes of cost management so far, they were formed in the 1970s and 1980s. they reflect the social and economical environment ' s inherent requirement at that time, on the other hand, they are the result of social and economic practice

    作業成本管理和成本企劃是迄今為止成本管理兩大代表模式，它們形成於上世紀七八十年代，反映了當時社會經濟環境的內在要求，是社會經濟實踐的產物。
  11. Firstly, the target cost of product is product life cycle cost ( lcc ) calculated with the principle of abc. secondly, managing activity help to design manufacturing line reasonably and promote reengineering ( re ). thirdly, abb can forecast the quantity 、 acquisition and consuming way of resources accurately and help management authority < wp = 8 > to acquire and use these resources

    作業預算（ abb ）對目標成本規劃的支持表現在：第一，產品的目標成本是依作業成本計算原理計算的生命周期成本（ lcc ） ；第二，管理作業以合理設置生產組裝線和推動工程再造（ re ） ；第三， 「精確」地預計資源消耗量和取得、消耗方式，以至更有效地獲取和使用這些資源。
  12. Further discussion on target cost management of realty project

    再論房地產項目目標成本管理
  13. Using the elastic budget management to reach goal management from target cost

    從目標成本走向目標管理
  14. The employment of target cost management in the real estate enterprise

    目標成本管理在房地產開發企業中的應用
  15. On management of target cost

    淺談目標成本管理
  16. On the application of target cost management in coal geological exploration industry

    試論目標成本管理在煤田地勘單位中的應用
  17. The target cost management is just a cost management method which build on target management theory

    目標成本管理即是根據目標管理的理論而建立的一種成本管理方法。
  18. ( 7 ) in project cost management field, introduced target cost management pattern based on the big 5 principles of construction project cost management. conducted strictly ration auditing and balance approving of each constructing operation

    在項目成本管理方面，基於施工項目成本管理的五大原則導入目標成本管理模式，對各項施工作業進行嚴格地定額考核和結算審批。
  19. Chapter 1 introduces the lean production and point out its specialty ; chapter 2 defines target costing and tell the difference of target costing and the other cost management ways ; chapter 3 research the process of target costing in details and introduce the relative theories of engineering, accounting ; chapter 4 analyzes the practice of lean production, target cost and abc in china ' s companies, then draws the conclusion

    第二章主要界定目標成本規劃，明確目標成本規劃與其他的成本管理方法的界限。第三章研究目標成本規劃的具體程序及所包含的工程學、會計學的相關理論。第四章對我國精益生產的實施現狀以及目標成本法和作業成本法在我國的運用情況進行了分析研究，得出結論。
  20. The main purpose of this paper is to instruct the domestic enterprises to use target costing to better their cost management

    指導我國企業成功地應用成本企畫改進成本管理，是本文研究的根本目的。
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