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本文首先阐述了目标成本管理的内涵,然后对初创期建筑施工企业目标成本管理存在的主要问题进行了探讨,最后针对这些问题提出加强初创期建筑施工企业目标成本管理的对策建议,为初创期建筑施工企业完善其成本管理,提高经营效益提供了保障。
论初创期建筑施工企业的目标成本管理
【摘 要】
：
本文首先阐述了目标成本管理的内涵,然后对初创期建筑施工企业目标成本管理存在的主要问题进行了探讨,最后针对这些问题提出加强初创期建筑施工企业目标成本管理的对策建议,
【机 构】
：
厦门正高建设有限公司
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2014年10期
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