【作者】 纪建悦； 王元月； 计雷；

【Author】 JI Jian- yue,WANG Yuan- yue,JI Lei (Institute of Policy and Management, CAS, Beijing 100080, China)

【机构】 中国科学院科技政策与管理科学研究所；

【摘要】 目标成本系统是在新产品开发过程中从战略上保证企业获得合理利润的一种技术方法。本文以日本大企业的经验为背景,系统地介绍了目标成本系统在新产品开发过程中的应用,并对其在我国企业中的应用进行了展望。更多还原

【Abstract】 Target costing system is a strategic technique which can guarantee the reasonable profit for the enterprise in the process of new product development. This paper systematically introduces the application of target cost system in the process of new product development based on the experience of learge Japanese enterprises, and discusses the application of this technique in enterprises of our country.更多还原