target costing 中文意思是什麼
target costing
解釋
（目標成本法）：市價減去期望利潤得到目標成本，它可以促進設計和製造過程中的成本改進。-
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。 -
As comparing the hangang experiences with target costing, we could find that there are many essential differences between them although they have some common in some parts. the application of target costing is very significative in china due to the much severely competition after china became one member of the wto
針對風靡中國的邯鋼經驗，本文將其與成本企畫做了比較，認為雖然邯鋼經驗在某些做法上與成本企畫具有相似性，但與日本企業的成本企畫之間存在諸多差別，因此二者不能等同。 -
Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management
管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。 -
Subsequently, we described the pricing procedure for commercial apartments in terms of the basic product pricing procedure, which contains six steps : setting pricing objectives, evaluating product - price relationships, evaluating cost, analyzing competitor ’ s cost, price and product, selecting pricing method and setting initial price. we have introduced target costing method in the step of evaluating the cost
隨后按照一般產品的定價程序，確定定價目標、確定需求、估計成本、分析競爭者的成本、價格和產品、選擇定價方法、選定最終價格六步對商品住宅的定價程序進行描述分析，其中對于成本的估計主要介紹了目標成本法。 -
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。 -
( 3 ) at the stage of product design, target costing based on activity manage cost strategically. the activity - based budgeting ( abb ) supports target costing in many areas
3 、以作業為基礎的目標成本規劃，在產品設計階段，實施戰略成本管理。 -
It is very popular in japanese enterprises and has created great achievements for them. japanese enterprises take target costing as an all - around profit management method
正是藉助于成本企畫這種先進的成本管理方法，很多日本企業創造了良好的經營業績。 -
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。 -
Back at the mall, i see that against the walls lining target ' s electronics section, just beyond the 30 checkout registers, are stacks of dvd and portable cd players, some costing as little as $ 12. 99
回到購物中心裏，我看到靠墻的是標靶的電子產品部，就在30個結帳櫃?后不遠的，是許多排的dvd及可攜式cd隨身聽，有些售價低到12 . 99美元（約440臺幣） 。 -
Balanced target - costing under the bsc ' s framework
目標成本的平衡計算 -
Discussion on application of target costing in the procedure of product r amp; amp; d and designing
目標成本法在產品研發設計過程的應用探討 -
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。 -
This paper deals with target costing and its application in china. target costing is originated from toyota
成本企畫有其自身的一些特點，這些特點是國內傳統的成本管理方法所不多見的。 -
This paper also gives many ideas on how to implement and improve target costing when it ' s applied in china enterprises
同時，本文還就成本企畫在我國應用過程中的改進問題提出了自己的見解。 -
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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