基于作业成本法的DFC成本计算模式

Cost Calculation Mode of BFC Based on Activity based Costing

DFCDesignForCost是指在满足用户需求的前提下,尽可能地降低成本,通过分析和研究产品制造过程及其相关的销售、使用、维修、回收、报废等产品全生命周期中的各个部分的成本组成情况,并进行评价后,对原设计中影响产品成本的过高费用部分进行修改,以达到降低成本的设计方法。在进行全生命周期成本的计算时,存在不同的成本模式问题,通过全生命周期成本与作业成本的分析和对比,得到了作业成本法在DFC中的应用步骤和途径,为DFC中全生命周期成本的准确计算打下了基础。

Design for Cost(DFC)is a branch of Design for X (DFX). In this paper,DFC is defined as a design method that analyzes and evaluates the product's life cycle cost(LCC),then modifies the design to reduce the cost.There are different cost modes in the calculation fo LCC.Based on the analysis of LCC and activity-based costing (ABC), the application mode of activity-based costing is recommended. This m-ode is the foundation of accurate calculation of LCC in DFC.