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由于我国工业化的不断发展,我国制造企业越来越多,但同时,市场竞争也越来越大,重型汽车行业也是如此,为了增加企业的经济效益就必须加强企业的成本管理,做好目标成本管理是提高企业市场竞争力的必要条件。
Due to the continuous development of industrialization in our country, there are more and more manufacturing enterprises in our country. At the same time, the competition in the market is getting bigger and bigger. So is the heavy-duty automobile industry. In order to increase the economic efficiency of enterprises, we must strengthen the cost management of enterprises and make the target cost Management is to improve the competitiveness of enterprises necessary conditions.