【摘要】 通过对目标成本的制定进行系统分析，进而阐述了目标成本的分解、控制、分析和考核，从而全面介绍了目标成本管理体系，对企业如何推行目标成本管理进行了探讨．更多还原

【Abstract】 In this paper the determination about the target cost was emphatically analyzed. The paper also further discussed the decomposition 、control、analysis and examination about the target cost. Therefore, the article comprehensively introduced the system of the target cost mangaement, and made an inquity on how to carry out the target cost management in enterprises.更多还原