产品成本的系统分析

A systematic analysis of product cost

从整个产品系统出发 ,提出了全系统成本 (Totalsystemcost)概念 ,并对目标成本核算及成本估计方法进行了分析。

Start form the whole system of product,this paper put forward a concept of whole system cost and carried out an analysis on the objective cost accounting and method of cost estimation.