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随着科技的进步和市场竞争的加剧,企业的产品成本结构发生了很大变化,集中表现为生产制造成本在企业总费用中的比重呈下降趋势,而与产品相关的研发设计、售后服务等活动引起的成本比重却逐步上升。因此,在对企业成本进行战略决策性分析时,产品成本的定义应该包括企业产品价值链上所有的成本,即研发、设计、生产、营销、售后服务等所需要的所有作业的耗费总和。
With the progress of science and technology and the aggravation of market competition, the product cost structure of the enterprise has undergone great changes. The concentration shows that the proportion of the manufacturing cost in the total cost of the enterprise has a downward trend, while the product related R & D, after-sales service, etc. The cost of activities caused by the proportion has been gradually increased. Therefore, in the strategic decision-making analysis of the enterprise cost, the definition of product cost should include all the costs in the product value chain of the enterprise, ie, the sum of all the tasks required in research and development, design, production, marketing and after-sales service.