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与产品开发并行的成本预算

Simultaneous Product Development and Precalculation
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摘要 本文介绍面向过程的成本预估方法,使得在企业范围内也能制定产品合理的成本构成,该成本至今是作为公共成本块来处理的。从产品的几何性质出发,要完成的生产过程是以产品结构为基础安排的。借助于统计方法可确定资源消耗量与由成本决定的产品参数之间的函数关系。用图解数据处理方法能够比较不同原理方案之间的成本和识别降低成本的潜力所在。 The need to develop products at ever greater speed and lower expenditure requires costs to be tracked during each phase of product development,covering the entire product lifecycle.A process-oriented approach can trace product costs to causes-even overheads which are not usually segregated.On the basis of a given product's physical features its development and production processes are linked to the product structure by means of an AI sys- tem.Statistical analysis reveals functional relations be- tween particular features and the costs they incur. Graphics facilitate cost comparison of various alternatives to select the best solution.
出处 《工程设计学报》 CSCD 1996年第1期1-7,共7页 Chinese Journal of Engineering Design
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