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1、全生命周期成本中的产品成本设计思路分析（Analysisofproductcostdesignideainlifecyclecost）AnalysisofproductcostdesignideainlifecyclecostAnalysisofproductcostdesignideainlifecyclecost2008-12-2015:10:56Abstract:thedesignphaseofthecosttothewholelifecyclecost,mostoftheproductsonthebasisofthis,basedonthea
2、nalysisofproductcostdesign,expoundsthemainstepsofproductcostdesignandcostofeachstepofproductdesignwork.Keywords:productcostdesign,targetcost,lifecyclecostI.IntroductionInordertoensurethecorecompetitiveness,enterprisesmustreducecostswhileensuringproductquality,differentiationand
3、focus.Costbecomesanimportantfactortodeterminethecompetitivenessofproducts.Thetraditionalcostaccountingandmanagementcontrolfocusonthemanufacturingprocess,however,theproductcostislargelydecidedbytheproductdesignstage[1].AsshowninFigure1,thedesignstagedecidesovertheproductlifecycl
4、ecost70%,buttherequiredcashoutflowaccountedforonlyabout5%,infact,oncetheproductdesigniscompleted,thecostinlaterstagereducedthelimitedspace.Therefore,theproductcostmanagementshouldbefocusedontheproductdesignstage,andthecostmanagementwillbeextendedfromthemanufacturingstagetothewh
5、oleproductlifecycle,andthewholelifecyclecostmanagementcanberealized.ProductcostdesignPCD(productcostdesign)isamethodofcostmanagementinthedesignphase.Two.ConnotationandprocessofproductcostdesignCostofproductdesignfromtheToyotaAutoBodyCoofJapanin1960sthetargetcostmanagementisinth
6、eproductdesignforcost(DFC)"and"designforcost(DTC)isanewsystembasedonthemethodofthedevelopmentof"thecrosssectionbelongstothetwoareasofproductdesignandenterprisemanagement,isthecurrentmultipleafterthetechnicaldevelopmentresults,includingnotonlythedesignmethodologyandtheenterprise
7、management,includingcomputerscience,optimizationmethodology,controltheory10.ThecostoftheproductdesignofPCD(productcostdesign),isaproductdesignforthewholeprocessofproductdesignbasedoninformationofthetargetproductcostestimatingmodeling,optimizationanddecisionanalysismethod,intell
8、igenttechnologyandsystem.Thepurposeistoguideandoptimiz
