现代企业的竞争很大的程度上是由管理水平的高低来决定的,在我们身边的利用服装分厂年年出佳绩的背后,其精神实质是应用推广了目标成本管理法,使这分厂能够在激烈的市场经济条件下,越来越机智灵活了。事实又一次有力地证明,管理出效率,管理出质量,管理也出竞争力。 The degree of competition in modern enterprises is determined to a large extent by the level of management. Behind the use of garment factories in our country, the essence of the spirit is to apply and promote the target cost management method to make this branch. In the fierce market economy, it is more and more smart and flexible. Facts once again strongly prove that management efficiency, management quality, management also compete.