【摘要】 由于远东地区廉价供应商的不断涌入以及市场的全球化而使竞争变得更加激烈。这迫使中型企业在不改变其战略主攻方向的情况下快速、低成本地进入市场。而传统的产品和成本计划体系则无法完全适应这些要求。目标成本管理就是一种战略方法，它的采用可使企业增强或者重新获得竞争实力。更多还原

【Abstract】 With the fast growing of cheap suppliers from the Far East and the globalization ofrnarets, the cometition is becorning fiercer. This forces mediurn-sized enterprises to enter the Inaletwith faster speed and loWer cost, and at the same time without changing their strategic direction- Traditional systems of products- and costs-planning are not able to meet these demands fully. Taret theting is a strategic approach which can help enterprises improve or regain their competitive capacity.更多还原