上海财经大学学报《财经研究》1988年第1期刊登林世怡《关于产品寿命周期成本决策问题初探》一文,就成本决策问题提出了新的见解。林文认为,产品与人一样,有它的寿命周期。以往,我们习惯认为,一种产品从投入生产、进入市场到被淘汰停止生产为止,构成产品的寿命周期。产品 The first issue of Lin Shiyi’s “A Preliminary Study on Product Life Cycle Cost Decision-making” was published in the “Finance and Economics Research” Journal of Shanghai University of Finance and Economics. It provided new insights into the issue of cost decision-making. Lin Wen believes that the product, like people, has its life cycle. In the past, we used to believe that a product would constitute the life cycle of a product from the time it was put into production, entered the market, and was eliminated from production. product