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企业从市场需求出发,在产品开发与设计时,便设定出符合顾客需求的产品功能、质量、价格等,并根据目标售价及目标利润倒推的成本,以及利用源流管理,各部门、各环节乃至与供应商通力合作,共同实现倒推出产品目标成本的成本管理方法。
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Foundations of Experimental Psychology
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