从目前的状况看，管理层为实现企业发展战略的需要，非常重视包括成本管理在

从目前的状况看，管理层为实现企业发展战略的需要，非常重视包括成本管理在内的主要经营目标的考核，简便易行的目标成本法自然成为企业负责人主要采用的成本管理方法，但目标成本法从原理上讲缺乏足够的科学依据。

結果 (英文) 1:

From the current state of management to achieve the needs of enterprise development strategies, attached great importance to the main business objective of the evaluation, including cost management, easy target cost is naturally seen as enterprise cost management method used in head, but target costing principle lack sufficient scientific basis.

結果 (英文) 2:

From the current situation, to achieve the management needs of enterprise development strategies, including cost management attaches great importance to the assessment, including the main business objectives, easy target costing cost management a natural person mainly responsible, but target costing lack of sufficient scientific basis in principle.

結果 (英文) 3:

From the current situation, in order to realize the management of enterprise development strategies, attaches great importance to the main business objectives including cost management assessment, cost management method of target cost method becomes the responsible person of the enterprise is mainly used, but the target cost method from the principle of the lack of adequate scientific basis.