摘要
对管理会计在新产品设计和开发环节的决策支持的研究表明,在产品设计阶段才开始聚焦成本已经太迟了。
The competitiveness of an organization's products and services is central to its sustainable performance. Less dispassionately, the CEO of a major international computer company described his view of the product-performance link: 'You're always scared you're not going to have the best products and not enough orders, so you have to design as if the whole world is after you. I don't know whether it's strategy or terror. A steady stream of new and improved products has become a pre-requisite for survival in most business sectors. The risks of not investing in new product design and development (NPD&D) may be a loss of market share and greater pressure to compete on low-margin prices. The financial management of NPD&D is a difficult balancing act between not 'missing the boat' and 'sinking the boat'.