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مقاله انگلیسی همراه با ترجمه یک رویکرد مبتنی بر هزینه یابی هدف برای طراحی کارایی انرژی A Target Costing-Based Approach for Design to Energy Efficiency Annett Bierer 1, Uwe Götze 1 [۱]Faculty of Economics and Business Administration, Chair of Management Accounting and Control, Chemnitz University of Technology, Germany Abstract For some years an additional target – design to energy efficiency – comes into the focus of machine tool designers ...