摘要
降低成本不是一个独立的过程,它需要建立在成本预测与成本分析的基础上,而且贯穿整个生命周期。而产品在设计阶段决定了产品总成本的80%左右,因此,降低成本的最好时机,应该是在产品的设计阶段。文章基于产品设计BOM进行的品类成本预测、分析、控制等的研究,有助于企业从短期和长期的角度出发,大大降低产品成本的目的。
Reducing costs is not an isolated process, it must be based on cost estimation and cost analysis, and throughout the product＇s entire lifecycle.And the product design stage determinesabout 80% of the total cost of the product, the best time to reduce costs should be the product design phase.So,the research of products＇ cost forecasting, analysis and control based on design BOM will help enterprises to reduce the cost of products greatly from the short and long term.
作者
张剑峰
ZHANG Jian-feng1,2(1.Antai College of Economics ＆ Management, Shanghai Jiaotong University, Shanghai 200052 China; 2.School of Electronic Information and Electronic Engineering, Shanghai Jiaotong University, Shanghai 200052, Chin)
出处
《企业技术开发》
2018年第2期57-59,共3页
Technological Development of Enterprise
关键词
标准成本分析
成本缩减
Should Cost Analysis
Cost Reduction
