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1、全生命周期成本中的产品成本设计思路分析（Analysisofproductcostdesigninlifecyclecost）AnalysisofproductcostdesigninlifecyclecostProductcostdesigninlifecyclecostanalysis2008-12-2015:10:56Abstract:thedesignphaseofthecosttothewholelifecyclecost,mostoftheproductsonthebasisofthis,basedontheanalysisofproductcostdesign,expounds
2、themainstepsofproductcostdesignandcostofeachstepofproductdesignwork.Keywords:productcostdesign;targetcost;lifecyclecostI.IntroductionInordertoensurethecorecompetitiveness,enterprisesmustreducecostswhileensuringproductquality,differentiationandfocus.Costbecomesanimportantfactorindeterminingproductco
3、mpetitiveness.Thetraditionalcostaccountingandmanagementcontrolfocusonthemanufacturingprocess,however,theproductcostislargelydecidedbytheproductdesignstage[1].AsshowninFigure1,thedesignstagedecidesovertheproductlifecyclecost70%,buttherequiredcashoutflowaccountedforonlyabout5%,infact,oncetheproductde
4、signiscompleted,thecostinlaterstagereducedthelimitedspace.Therefore,thefocusofproductcostmanagementshouldbeplacedintheproductdesignstage,andthecostmanagementwillbeextendedfromthemanufacturingstagetothewholeproductlifecycle,andthewholelifecyclecostmanagementwillberealized.ProductcostdesignPCD(produc
5、tcostdesign)isamethodofcostmanagementinthedesignphase.Two,productcostdesign,connotationandprocessCostofproductdesignfromtheToyotaAutoBodyCoofJapanin1960sthetargetcostmanagementisintheproductdesignforcost(DFC)"and"designforcost(DTC)isanewsystembasedonthemethodofthedevelopmentof"thecrosssectionbelong
6、stothetwoareasofproductdesignandenterprisemanagement,isthecurrentmultipleafterthetechnicaldevelopmentresults,includingnotonlythedesignmethodologyandtheenterprisemanagement,includingcomputerscience,optimizationmethodology,controltheory10.ThecostoftheproductdesignofPCD(productcostdesign),isaproductde
7、signforthewholeprocessofproductdesignbasedoninformationofthetargetproductcostestimatingmodeling,optimizationanddecisionanalysismethod,intelligenttechnologyandsystem.Itspurposeistocoordinateandguideandoptimi
