基于产品生命周期的成本结构优化模型

Study on the cost management by considering product life periodic process

提出了3种企业管理观及相应的成本管理观,并对其概念和内容进行了讨论.在此基础上建立了基于产品生命周期的成本结构优化模型.该模型由下列两部分组成:一是面向企业内部资源的成本结构优化模型;二是面向产品生命周期过程的成本结构优化模型.在后一模型中重点分析了供应商与核心企业的成本结构优化方法,并给出了评价的数学表达式.

Three concepts of business management (CBM) and the corresponding concepts of cost management (CCM) are presented, and the implications and the contents of these concepts are discussed here. Based on these works, an optimization model for cost management which considers to the product life periodic process is founded. The model consists of the following two parts: one only regard is paid for the interior factors of enterprise, another is paid for the product life periodic process. In the latter the optimization method of cost structure is analyzed between the supplier and the key enterprise, and then a mathematical equ. is also proposed for the cost appreciation.