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1·Target Costing (TC) Management and Activity-based Costing (ABC) Management are advanced cost management models.

目标成本管理和作业成本管理是较为先进的成本管理模式。

2·Cost calculation for each project, compare the actual cost with project target cost.

核算项目成本，并比较实际成本与项目目标成本的差异。

3·The target cost management is an important part in the management of a modern enterprise.

目标成本管理是现代企业经营管理的重要组成部分。

4·Identify ways to narrow the gap between the actual cost of the product and the target cost.

设法缩小产品的实际成本和目标成本差距。

5·The target cost management is just a cost management method which build on target management theory.

目标成本管理即是根据目标管理的理论而建立的一种成本管理方法。

6·Target cost management is a cost control method according with oil enterprises' own characteristics.

目标成本管理是符合石油企业自身特点的成本控制方法。

7·Target cost is widely used by many enterprises in cost management and control. It cannot be isolated.

目标成本被众多企业运用于成本管理与控制过程中，但绝不能孤立地进行。

8·Fixed cost is excluded with standard cost, however, they can be applied with the target cost in a combination.

定额成本与标准成本相互排斥，但二者都可以与目标成本结合应用。

9·This paper studies the western advanced cost management modes-Activity-based costing (ABC) and Target cost (TC).

本文研究了国外先进的成本管理模式——作业成本管理和成本企画。

10·The usual ways to control the logistics cost are as follows, zero - based budget, target cost and responsibility cost.

常用的控制物流成本的方法是零基预算法，目标成本法和责任成本法。