目标成本控制

通过对CTS公司的现状、发展前景及内外部竞争环境的分析，结合国内外先进的成本管理理论的方法，提出CTS公司应选择目标成本控制对策。

Through the analysis of the present status , development foreground and internal and external competitive environment in CTS , and combining the methods of domestic and international advanced cost management theories , this thesis brings forward that CTS should choose Target Cost Control Countermeasure .

钢厂生产经营计划中的目标成本控制模型研究

Study on target cost control model of production management planning in steel plant

在协同价值链管理的指导下，引入作业成本法，提出基于作业成本法的EERP目标成本控制，并对其控制过程进行讨论。

Under the supervision of collaboration value chain management , this thesis introduces ABC ( Activity-based Costing ) technique and presents the goal cost control process of EERP based on ABC , and discusses its control procedure .

对煤炭企业目标成本控制的几点思考

Thoughts on the Target Cost Control in Coal Corporations

析房地产项目目标成本控制

Analyses on Object Cost Control of Real Estate Project

目标成本控制在海洋工程项目中的应用

Object cost control in ocean engineering project

提出了目标成本控制保证体系，运用了目标成本法确定目标成本；

The guarantee system for objective cost control is attempted to construct in this paper .

第4部分是住宅开发项目目标成本控制体系研究。

Chapter 4 is research on the system of target cost control of residential development project .

新的成本管理模式以作业成本管理为基础，借鉴了成本企画的优点，强调产品设计阶段的目标成本控制。

The new cost management model pays more attention to target cost control in products design .

企业目标成本控制研究

Study on objective cost control

最后，通过一个案例描述基于价值活动的目标成本控制的实施过程。

Finally , a case describes the process of target costing based value activities in a supply chain .

它是以目标成本控制为核心，以作业为成本计算对象，运用平衡计分卡考查和评估业绩；

On the base of target cost control , it uses ABC to calculate and evaluates the merit by BSC .

第3部分是对于现阶段我国住宅开发项目目标成本控制的现状和问题的研究。

Chapter 3 is research on the status and problems of target cost control for residence development projects at this stage .

本论文针对建设项目施工前期阶段目标成本控制问题进行了进一步探究。

In this paper , the issue about target cost control on the early stage of construction projects has been explored further .

即“特区”管理法，“局部”管理法和“目标成本控制”法。

They are : the " special district " management method , the " partial " control method and the " cost objective control " method .

建设项目的目标成本控制是工程项目管理重要组成部分之一，它对工程项目的效益起到了至关重要的作用。

Target cost control of construction projects is an important part of project management , and it plays a crucial role on the benefit of construction projects .

首先以我国住宅开发项目目标成本控制的现状作为切入点，探析了住宅开发项目目标成本控制中存在的问题以及原因。

First based on the the situation in the target cost control of residential development project , analysised the problems and the reasons of the target cost control .

班组是企业生产经营活动最基本的组织单元，企业目标成本控制的落脚点自然就在班组的成本管理上。

A working team is the most fundamental organizing unit in enterprise producing and managing activities ; accordingly , the foothold of enterprise object cost management is team cost management .

从施工前的目标成本控制、施工中的成本管理及如何依靠职工加强管理三个方面对降低企业工程成本进行了阐述。

With the target cost control , construction cost management and reliance on working staff considered , discussion is made on how to reduce the engineering cost for enterprises construction .

本文针对上述问题，借鉴了成本管理的先进思想&目标成本控制及作业成本计算的基本理论，构建了新制造环境下从产品设计到产品生产整个过程持续改进的目标质量成本控制的整体框架。

Focused on those issues , the thesis constructs a framework of target quality cost control which will be continuously improved during the whole process of production in the new manufacturing environments .

但因其目标成本控制指标等的确定，基本由财务人员靠手工一步一步推算而得，工作效率不高，影响了这一先进管理模式的推广应用。

Because the determination of cost control target of the goal cost is got by financial personnel , using their hands to calculate step by step , the work efficiency is not high .

本文通过对传统成本控制理论的分析，提出了目标成本控制和作业成本控制相结合是成本控制的发展方向。

The paper studies the traditional cost control theories , putting forward that combining target cost control ( TCC ) with activity-based cost control ( ABCC ) is the trend of enterprise cost control .

最后通过广州某住宅项目建设的实际案例，具体探讨了该房地产项目目标成本控制的经验和存在的不足以及可改进之处。

Finally , with a case study , the construction of the real estate project in Guangzhou , Guangdong province , the experiences , weakness and improvement about cost control of the project were discussed in the paper .

目标成本控制的核心思想以目标成本为基础，在实施项目的过程中，通过一系列的管理活动构建了目标成本管理体系，以达到获得最佳效益的目的。

The core idea of cost control is , in the course of project implementation , based on the goal cost , to construct the management system through a series of activities in order to achieve optimum benefits .

本文从鞍钢新轧钢股份有限公司冷轧厂建立目标成本控制体系的实践出发，剖析了目标成本控制体系作为一种先进的企业成本管理方法，它的优点和效果。

In this thesis , the advantages and effects of Objective Cost Control System , an advanced enterprise cost management method , is expounded in detail , basing on the practice of enterprise cost management method of ANSC cold rolling mill .

为了能使这样一个先进、实用的管理办法得到推广，本文还详细介绍了鞍钢新轧股份有限公司冷轧厂建立并运行目标成本控制体系的各个步骤及应用的方法。

In order to extend the utilization of such an advanced and practicable management method , in this thesis , such items as each procedure and application method by ANSC cold rolling mill on establishing and running Objective Cost Control System are expounded in detail .

本文主要以产品设计阶段的划分为主线，通过分析各阶段的成本控制任务，结合前面各成本控制方法的特点进行有选择地应用，最后完成目标成本控制任务。

This thesis mainly takes division on design stage of the product as the thread . By analyzing the cost control task of various stages , carries on application selectively in light of the features of preceding cost control method and completes the target costing control task finally .

船舶制造全过程目标成本动态控制体系研究

Framework of whole process target cost dynamic control for shipbuilding

浅论硼砂企业目标成本预算控制

Discussion on Target Cost Budget Control for Borax Enterprise

基于控制点的船舶制造全过程目标成本动态控制系统

Whole Process Target Cost Dynamic Control System for Shipbuilding Based on Control Node