产品设计处在产品的开始阶段,一旦新产品定型投入生产,其成本也就基本确定。所以,产品设计成本管理是企业成本管理工作的基础,只有抓住了产品设计的成本管理,才能保证企业以最少的物质消耗获取最大的经济效益。那么,如何加强产品设计过程中的成本管理?笔者认为,可从以下几方面着手:一是明确产品设计的目标。在产品设计以前,应预先设定针对的客户群和价格,并在此基础土开展广泛的调查。企业只有按照社会的需要去设计产品,安排生产,组织生产,生产出适销对路、物美价廉的产品,把劳动消耗降低到社会平均必要劳动时间以下,才能获得 Product design at the beginning of the product, once the new product stereotypes put into production, the cost will be basically determined. Therefore, product design cost management is the basis of enterprise cost management. Only by seizing the cost management of product design can we ensure that enterprises can obtain the maximum economic benefits with the least material consumption. So, how to strengthen the cost management in the process of product design? In my opinion, from the following aspects: First, clear product design goals. Prior to product design, the target customer base and prices should be set in advance and extensive investigations should be conducted on this basis. Only in accordance with the social needs of enterprises to design products, arrange production, organize production, produce marketable, inexpensive products, the labor consumption reduced to below the average social labor hours in order to obtain