After detailed researching and analyzing of this company ' s target cost management method , i designed and finished this software 通过对该公司目标成本管理方法实际情况的详细调查分析，设计并完成了目标成本管理系统。
The first chapter is the introduction part which mainly elaborates the background and significance of the research , and basic thought of the dissertation 以此为基础对目标成本管理国内外研究状况做了综述。最后指明论文的研究意义并对论文的研究内容做了简要说明。
The development of the system set out from the actual using requestion , established a reasonable data model , completed each function gradually , at last realized to manage all process of calculating of the company ' s target cost 系统的开发从实际使用要求出发，建立了合理的数据模型，逐步完成了各种功能，最终实现了对该公司目标成本管理全过程的管理。
( 7 ) in project cost management field , introduced target cost management pattern based on the big 5 principles of construction project cost management . conducted strictly ration auditing and balance approving of each constructing operation 在项目成本管理方面，基于施工项目成本管理的五大原则导入目标成本管理模式，对各项施工作业进行严格地定额考核和结算审批。
This method must be able to minimize the influence of the human factor to the cost , and put the responsibility , authority and benefits of the cost management together , be able to mobilize the whole staff to participate in the cost management 最后作者提出在当前公路建设市场激烈的竞争条件下,公路施工企业通过实施项目目标成本管理能够很好的解决文中所提出的公路施工企业成本管理中存在的问题。
It is an important part of modern enterprise management , and is the core of the construction enterprises . in order to survive in intensive competition , some construction enterprises establish a more apposite cost system called target cost management ( tcm ) for cost control 但从实行目标成本管理的效果来看,仍然存在着许多疏漏和弊端,因此有必要对目标成本管理模式、步骤、环节及方法进行更为深入、细致地探讨。
Last , according to the research on the theories and methods about strategy cost management ( scm ) and all - round cost management , the thesis raises proposals below , to reduce the cost by technology innovation , to adopt operating cost management mode and so on 最后研究了战略成本管理的思想与方法和全面成本管理思想，提出了坚持和运用战略成本管理( scm )思想、以技术创新降低产品成本促进企业成本管理、采用作业成本管理思维等实施目标成本管理的原则和基本框架。
At first in this article i simplely introduced some basic theory about the system and the source , meaning , usage of the topic of this article , then discussed the design and realizing of the target cost calculating system detailedly , including the anaylzing of need , the target of this system ' s developing , the way of developing just so so and at last i seriously introduced the total design of the system and the database , main interface and with each module i introduced the construction of design , main function , technique characteristics etc . 目标成本管理是对目标成本所进行的管理、确定、分解、控制、考核工作的总称。本文详细讨论了目标成本管理系统的具体设计与实现，包括对需求分析、系统开发目标、开发设计思想等，以及系统的总体设计、数据库的设计、主界面和各个模块的设计、系统的结构、主要功能和技术特点等。
In connection with the cost management of power supply in zhuzhou chemical industry group corporation , we take measures of the model of target cost management , divide the electric cost center of responsibility afresh , define the cost content of responsibility , carry out the target control of the responsibility cost , and consummate the model of the electric cost account , form institution of tracing back to the cost of responsibility , and rigorously enforce 对株洲化工集团公司供电的成本管理，采取目标成本管理模式，重新划分电能成本责任中心，确定各中心的责任成本内容，实施责任成本目标控制，并对电能成本核算方式进行完善，形成责任成本追溯制度，严格考核。在实施安全和成本管理的对策中，为提高效果，对一些具体业务流程进行了必要的重组。
Compared with the work of enterprises oversea , especially for that of multi - national corporations , tcm in china is so backward that can not suit to the fast developing market economy . from the combination of theories and practice and by way of case and normative researches , this dissertation focuses on the tcm of the construction enterprises . the author raises suggestion to deepen and perfect construction enterprises ’ tcm model by making a thorough analysis and summary of crec ’ s tcm model 本论文的研究旨在采用定性分析与定量分析相结合、规范研究与案例研究相结合的方法,针对中铁二局花蕾路项目目标成本管理实施过程,通过直接访谈、观察、查阅、分析计算等方法,获取研究数据,进而得出较为精确的研究结果,以此为依托进行理论概括,从而对在施工企业中完善和深化目标成本管理提出一些建议。
