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本書設計了學習目標、技能目標、相關術語、案例導入、案例分析、知識鞏固、實踐訓練等欄目， 構建了相對完整的生產營運管理理論及操作體系， 回歸了以培養學生技術應用能力為主線的高職高專教育本位， 體現了教材定位、規劃、設計與編寫等方面的國家骨幹示範院校教學改革和精品教學資源建設的示範性。
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