摘要
我国经济进入到新常态阶段,企业的生存与发展面临极大挑战。目标成本管理是一种先进的管理模式,通过这一模式企业可依据成本预算,开展高效的经营活动。我国企业在经济管理过程中出现的问题主要在于科学性不足,通过目标成本管理理论,运用信息技术,全面改革成本管理过程,控制成本。
Along with China’s economy entering the new normal stage, the survival and development of enterprises are facing great challenges. Target cost management is an advanced management mode. With the help of the mode, enterprises can carry out efficient business activities according to the cost budget. There are some problems that occur in the process of economic management of enterprises mainly due to the lack of scientific feature. In this regard, there is a need for the comprehensive reform of cost management process and the control of costs by using the theory of target cost management and applying information technology.
作者
李有莉
Li Youli(Chuzhou Vocational and Technical College, Chuzhou 239000, China)
出处
《黑河学院学报》
2018年第12期39-40,共2页
Journal of Heihe University
关键词
经济管理
目标成本管理
应用研究
economic management
target cost control
applied research
作者简介
李有莉(1980—),女,安徽寿县人,讲师,硕士,主要从事工商管理、成人教育研究。
