摘要
简述了产品设计对产品直接成本和间接成本的影响及在新产品开发过程中推行价值工程的必要性。介绍了目标成本管理、运用价值工程进行成本功能分析及实现新产品开发目标成本控制的一般方法。
Effect of product design on direct cost and indirect cost of the product and necessity of pursueing value engineering in the course of new product development are briefly described. Management of objective cost, cost function analysis by means of the value engineering and general method realization of objective cost control for new product development are presented.
出处
《汽车技术》
北大核心
1998年第9期1-3,8,共4页
Automobile Technology
