项目目标成本控制管理,使项目成本管理得到全面、全过程、适时的动态控制。目前许多企业已经意识到成本管理的重要性,纷纷实施了目标成本管理,取得了一定的成效,但把目标成本管理理论运用到实际的管理过程中仍然存在着许多问题和困难。 The goal of the project cost control management, project cost management has been comprehensive, the whole process, timely dynamic control. At present, many enterprises have realized the importance of cost management and have implemented the target cost management in succession, and achieved some success. However, there are still many problems and difficulties in applying the target cost management theory to the actual management process.