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。
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