| BSC框架下:目标成本的平衡计算 |
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| 引用本文： | 何强,孙亚琴.BSC框架下:目标成本的平衡计算[J].山东纺织经济,2006(5):27-29. |
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| 作者姓名： | 何强 孙亚琴 |
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| 作者单位： | 上海理工大学管理学院,上海,200061 |
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| 摘 要： | 在平衡计分卡(BSC)综合绩效管理框架下,文章对应用于内部经营维度的目标成本平衡计算的内涵、角色及其战略作用进行一些有意义的理论探析。
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| 关 键 词： | BSC 目标成本 平衡计算 |
| 文章编号： | 1673-0968（2006）05-0027-03 |
Balanced Target-costing under the BSC's framework |
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| He Qiang, Sun Yaqin.Balanced Target-costing under the BSC''''s framework[J].Economy of Shangdong Textile,2006(5):27-29. |
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| Authors: | He Qiang Sun Yaqin |
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| Abstract: | Under the BSC's framework, that is a comprehensive system of the performance management, the article tries to develop some theoretic research of the balanced target-costing, applied to inside operation of corporation, in several aspects, such as its meaning, roles and strategic function. |
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| Keywords: | BSC |
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