Target-activity cost management is a combination of target cost management and activity cost management. It plays an active role in cost management. This article will analyze the concept, management method and implementation effect evaluation of two cost management modes, and explore ways to explore the method of target-activity cost management.%目标作业成本管理是目标成本管理和作业成本管理的结合,在企业成本管理中发挥了积极作用.本文将分别分析两种成本管理方式的概念、管理方法和实施效果评价,探索企业目标作业成本管理的方法.
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