成本企划

成本企划的控制与管理

Control and management of target costing

研究现代企业生产经营中如何采用成本企划方法合理有效地从产品开发、企划的源头管理控制产品成本，分析比较中国企业目标成本管理与日本企业成本企划的异同；

It wants to find out how the enterprise adopt Target costing to layout product , compare the similarities and differences between China and Japan .

成本企划、价值链分析是战略成本管理的主要方法，两者的融合是施工企业成本管理的有效手段。

Cost management and analysis of value chain are the basic method .

日本的成本企划及对我国企业成本管理的启示

Japan 's Cost Planning and Its Enlightenment for Chinese Businesses Cost Management

第二部分是对成本企划管理模式的概述。

The second part is an overview of the . management of cost planning .

成本企划与作业成本法、邯钢成本法的比较

Study on Cost Planning & Comparing with Operation Cost Method and Cost Management Method used by Handan Steel Corporation

论述了成本企划、作业成本法以及邯钢成本法等几种先进的成本管理方法及各自的特点，并对其进行了分析比较；

The paper deals with several advanced cost management methods such as the cost planning , operation cost method and cost management method used by the Handan Steel Corporation and their specific features with corresponding comparison made between them .

融合作业成本管理和成本企划思想的现代成本控制研究

The Research of Modern Cost Control on the Combination of Activity-based Costing Management and Cost Design

实证会计方法最能发挥作用的领域，是现代成本管理。现代成本管理主要运用目标成本管理（成本企划）和作业成本管理两种方法。

Contemporary Cost Management mainly utilizes two methods both target cost ( Cost design ) and activity-based cost management .

第一章论述了成本的经济实质和成本管理理论的发展，即从传统成本管理理论发展到战略成本管理、作业成本管理、成本企划管理理论等现代成本理论，并对这些理论进行分析与比较。

And the development of cost management theory from the traditional cost management to the modern cost management illustrates the environment outside the company asks for more information and decision support than before .