目标成本规划

第四部分：产品寿命周期成本法与目标成本规划。

The forth part : product-life-cycle cost method and target costing .

目标成本规划是精益生产方式下的成本管理模式。

Target costing is a kind of cost management model in lean production .

用目标成本规划对海工部的目标成本体系进行改进；

Using the target costing planning to improve the company 's target costing system ;

这一部分主要介绍了产品寿命周期成本法，并对以日本为代表的目标成本规划模式中体现的战略成本管理思想作以探讨。

This part mainly introduces product-life-cycle cost method , and then discusses the ideas of SCM embodied in target costing .

在目标成本规划的分析中从市场驱动、产品层次和功能层次三个方面进行论述。

In the analysis of cost plan , we expound it from the three aspects of the market-driven , product level and functional level .

从外部驱动、基本概念、过程等方面对目标成本规划进行了论述，深入分析了目标成本规划法所体现的战略性成本管理思想。

Target costing is a new kind of Costing Management pattern . The disquisition discoursed target costing from different aspects such as external drives , basic conception , aim and process and so on .