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当前经济的高速发展,消费需求不断加大,相应的产品的供给量不断提高,量的提高和质的飞跃往往存在矛盾,这就需要提高产品价值,价值工程的目的就在于提高产品价值、促进资源的有效利用,通过创造性工作,通过最低寿命周期成本,实现使用者需要的功能,最终获得最高综合收益。基于此,本文利用价值工程的原理以最低的寿命周期成本,使产品具备它所必须具备的功能,进而提高产品价值。对生产加工企业的生产综合管理系统进行分析,结合生产过程中的实际情况和各种生产加工单位的共性,从市场需求、市场层次结构、生产流程及工艺等多个环节进行探讨,全面论述了生产过程中成本核算及控制的原理和方法,旨在提高产品的价值。
The current rapid economic development, increasing consumer demand, the corresponding increase in the supply of products, the amount of improvement and qualitative leaps are often contradictory, which requires the improvement of product value, value engineering is to improve product value and promote The effective use of resources, through creative work, through the life cycle costs minimum, to achieve the needs of users of the function, and ultimately get the highest comprehensive income. Based on this, this article uses the principle of value engineering with the lowest life-cycle cost, so that the product has the necessary functions it has to improve the product value. Based on the analysis of production integrated management system of production and processing enterprises and the actual situation in the production process and commonalities of various production and processing units, the paper discusses the various aspects of market demand, market hierarchy, production process and technology, The principle and method of cost accounting and control in the production process are designed to enhance the value of the product.