“Target Cost”的概念、定义、翻译、参考文献-科学参考

单词	Target Cost
释义	Target Cost Encyclopedia 管理学制造成本法释 Target Cost目标成本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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