降低设计成本是一项重要的成本决策

Reducing the Design Cost——One Important Policy Decision of Cost

设计成本是具有决策性的成本。一般企业对设计成本的认识不足,较少控制设计成本。一旦产品设计确定并投入生产,除批量和垄断因素外,产品对企业价值和顾客价值的成本效益的影响就基本确定,达到设计成本就成为企业各种职能共同努力的目标。为降低设计成本,生产、管理等方面工作的成效是有限的,从设计及相关决策入手降低设计成本,对企业降低生产经营成本有决定性的作用。企业应在利用价值工程、差异化策略、管理控制、工艺改进、发挥专业技能人员的作用等方面作出努力,以期降低设计成本或至少达到设计成本,以获得期望的企业经济效益。

Design cost is a decisive cost. Enterprises usually don't pay enough attention on the design cost so that they seldom regulate it. Once a product design is brought into market, without the factors of batch and monopoly, the product's influence on the cost effectiveness of enterprise's value and custom's value is fixed. So it should be the common goal for all the functions of an enterprise to achieve the design cost at this time. There's only some limited effectiveness to reduce the design cost through the work of production and management.However,to work through the aspects of design and relevant decisions plays a decisive role on the reduction of the production cost and the anagement cost.Enterprises should make efforts to take advantage of value project,differential decision, administrative control,technology improvement,and experts in order to reduce the design cost and to obtain the expectable economic benefits.