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本文从企业价值链和战略成本管理出发,运用价值链分析法、目标成本规划法等方法,对设计、生产、销售等各环节进行成本分析,其中在产品研发过程中运用成本企划对产品成本进行系统的前瞻筹划;在产品生产过程中运用精益生产措施管控成本;在营销服务过程中对企业的相关成本进行分析控制,以此达到对产品全生命周期成本的管理控制。
In this paper, starting from the enterprise value chain and strategic cost management, using the methods of value chain analysis and target cost planning, this paper analyzes the cost of every link such as design, production and sales. In the course of product R & D, The prospective planning of the system, the cost of lean manufacturing management and control in the process of product manufacturing, the analysis and control of the related cost of the enterprise in the process of marketing and service so as to achieve the management control of the product life-cycle cost.