The article introduced the connotation and method of target cost management. Some main measures were put forward, such as carrying out multivariate management, active management, strengthening decision support, applying in inspiration mechanism, etc.%本文介绍目标成本管理的内涵及方法,提出医院目标成本管理,要开展多元管理、主动管理,强化决策支持、运用激励机制等措施.
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