复杂产品制造业成本控制模型初探

由于复杂产品结构复杂、生产周期长、重复性差,其成本控制相对其他制造业来讲,难度大、时效性强,只存在产品生产周期内的成本反馈控制,难以进行不同产品生产周期之间的成本反馈控制。因此,如何实现产品生命周期内的成本控制是复杂产品制造企业重要的生存技能。本文从复杂产品制造业的特点出发,以目标成本管理思想为基础,结合价值工程、Kaizen成本制度和虚拟利润中心等成本控制的方法,建立了一套全过程的、动态的成本控制模型,为设计和生产阶段的成本控制提供了一种新的方法。

Preliminary Exploration for Cost Control Model of Complex Product Industries

Because of the complicated structure,long design cycle and bad repetition,it is difficult to control the cost of the complex product in time comparing with other manufactures.There is only the cost control feedback in production cycle,and it is hard to make cost control feedback between production cycles of different products.So the real-time dynamic cost control is an important survival skill for the enterprise of complex products.According to the characteristics of complex product industries,a dynamic cost control model based on the target costing in entire process is put forward.The cost control methods such as the value engineering,Kaizen costing and the virtual profit center are adopted.It can provide a new method for the cost control in the design and the production stage.