摘要
从制造业角度出发,以A企业为例,着眼于产品整个生命周期成本管理理论,分析了A企业的产品在各个环节的成本管理现状,构建科学完善的产品生命周期成本管理体系;各部门相互配合降低创新成本以及加大创新深入并降低创新成本。
From the perspective of the manufacturing industry,taking Enterprise A as an example,focusing on the theory of cost management throughout the entire life cycle of the product,we analysed the current situation of cost management of the products of Enterprise A in all aspects,and constructed a scientific and perfect product The cost management system of product life cycle is constructed;all departments cooperate with each other to reduce the cost of innovation and increase the depth of innovation and reduce the cost of innovation.
作者
郭潇
何志军
Guo Xiao;He Zhijun(Shaanxi University of Science and Technology,Hanzhong Shaanxi 723000,China)
出处
《现代工业经济和信息化》
2024年第8期173-175,共3页
Modern Industrial Economy and Informationization
关键词
产品生命周期
成本管理
成本控制
汽车制造企业
product life cycle
cost management
cost control
automotive manufacturing enterprises
