摘要
随着商用车行业的不断发展,散热器在车辆上应用的数量和种类也日益增长,而产品发展过程中常常面临着成本管控的问题。为了有效地对成本进行控制和管理,提高竞争力,建立成本核算模型是非常必要的。本文基于铝合金散热器的结构构成和制造工艺,构建了一种由材料成本、加工成本、工模成本及生产相关的其他费用组成的散热器成本分析模型。这个模型可以为新产品开发和设计方案变更的成本管控提供科学方法和依据。
With the continuous development of the commercial vehicle industry,the number and types of radiators applied to vehicles are also increasing,and the problem of cost control is often faced in the process of product development.The establishment of cost accounting models can effectively control and manage costs and improve competitiveness.Based on the structure composition and manufacturing process of aluminum alloy radiators,this paper builds a radiator cost analysis model composed of material cost,processing cost,mold cost and other production-related costs,which provides a scientific method and basis for new product development and design scheme change cost control.
出处
《商用汽车》
2023年第5期84-87,共4页
Commercial Vehicle