Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.
目标成本管理和作业成本管理是较为先进的成本管理模式。
This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).
本文研究了国外先进的成本管理模式——作业成本管理和成本企画。
Target Costing Method is one of the most important tools of Supply Chain Management, Which has been applied widely since 1960s.
目标成本法作为供应链成本管理的重要工具之一，自上世纪60年代以来得到了广泛的应用。
Target Costing Method is one of the most important tools of Supply Chain Management, Which has been applied widely since 1960s.
目标成本法作为供应链成本管理的重要工具之一，自上世纪60年代以来得到了广泛的应用。
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