在工程施工企业日益严峻的市场环境下,企业的成功都无一例外地指向了成本控制管理强化预控机制,而目标责任成本管理的实行则是一种良好、有效的方法与手段,通过强化目标责任成本预控机制又可以保证企业目标责任成本管理的有效运行,保持企业持续、稳定、健康地发展。 In the increasingly harsh market environment of construction enterprises, the success of enterprises all point to the cost control and management to strengthen the pre-control mechanism, and the implementation of the target responsibility cost management is a good and effective method and means, through the strengthening The target responsibility cost pre-control mechanism can ensure the effective operation of the enterprise’s target responsibility cost management and keep the enterprise developing continuously, steadily and healthily.