本文拟结合我公司的实践,谈谈产品设计成本对企业效益的影响问题以及我公司在这方面的经验教训。一、产品设计成本的重要性及存在的问题产品设计是产品生产的源头,它决定了产品用料以及加工工艺等,所以在很大程度上决定了产品成本。象我公司这样的重型机械制造企业,原材料成本占整个生产成本的70%-80%,产品设计对产品成本的影响就更为突出。但是,由于种种原 This article intends to combine the practice of our company to talk about the impact of product design costs on the effectiveness of enterprises as well as my company’s experience and lessons in this regard. First, the importance of product design costs and existing problems Product design is the source of product production, which determines the product materials and processing technology, so to a large extent determines the product cost. As a heavy machinery manufacturer like ours, the cost of raw materials accounts for 70% -80% of the total production cost, and the influence of product design on product cost becomes even more prominent. However, due to all kinds of original