In this thesis, the advantages and effects of Objective Cost Control System, an advanced enterprise cost management method, is expounded in detail, basing on the practice of enterprise cost management method of ANSC cold rolling mill.

• 本文从鞍钢新轧钢股份有限公司冷轧厂建立目标成本控制体系的实践出发，剖析了目标成本控制体系作为一种先进的企业成本管理方法，它的优点和效果。