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产品设计损失是影响产品成本的一个重要因素,同时也是衡量产品设计人员技术水平高低和工作责任心强弱的一个重要指标,在实际工作中,人们容易忽视这方面的相关核算。本文主要从产品设计损失的概念、产品设计损失核算的必要性、产品设计损失在产品形成不同阶段(生产阶段、存储阶段、销售阶段)的体现和产品设计损失核算的作用四个方面来阐述产品设计损失核算情况。
Product design loss is an important factor that affects product cost. It is also an important indicator to measure the technical level and the responsibility and responsibility of product designers. In practical work, it is easy to overlook relevant accounting in this respect. This article mainly elaborates the concept of product design loss, the necessity of product design loss accounting, the loss of product design in four aspects of different stages of product formation (production stage, storage stage, sales stage) and product design loss accounting Design loss accounting.