“Target-Operation” Cost Management Model


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Objective cost management and Activity-Based cost management are both more advanced cost management methods, but they are difficult to overcome their own shortcomings. In order to overcome the defects of these two methods of cost management, in the meanwhile, to find a new way to perfect the cost control system in enterprise, the writer planned to make this study. By analyzing and summarizing the domestic and international research results based on the integration of the Objective cost management and Activity-Based cost management, the writer pointed out the lack of current research and raised from the development, design, procurement, production and service to the full range of “Target-Operation” cost management, and designed three functional modules, including target cost estimate module, operation chain optimization module, cost breakdown and control module and auxiliary module to improve the model's content. This study offers a new way for the managers of enterprises in the field of cost control system and strengthening enterprise competitive power.



Advanced Materials Research (Volumes 204-210)

Edited by:

Helen Zhang, Gang Shen and David Jin






J. P. Chen and W. W. Wang, "“Target-Operation” Cost Management Model", Advanced Materials Research, Vols. 204-210, pp. 1022-1025, 2011

Online since:

February 2011




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