| 基于流程的装备制造业复杂产品成本控制研究 |
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| 引用本文： | 陈占夺.基于流程的装备制造业复杂产品成本控制研究[J].中大管理研究,2008,3(3). |
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| 作者姓名： | 陈占夺 |
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| 作者单位： | 大连理工大学管理学院 |
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| 摘 要： | 中国装备制造业在区域经济和国家经济中的地位目益重要，但成本控制困难、目标利润难以实现成为制约我国装备制造业发展的关键因素，如何有效地控制成本，成为迫切需要解决的问题。装备制造业复杂产品具有复杂产品系统的特性，其产品流程与大批量生产的产品完全不同，这使得用于大批量生产产品的成本控制理论无法在装备制造企业中发挥作用。论文对装备制造业复杂产品的特性进行了分析，认为对供应链上的主要供应商进行前馈控制是装备制造业复杂产品成本控制的关键点，针对成本的控制难点，提出了基于流程的装备制造业复杂产品成本控制模型，并对模型的应用进行了探讨。
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| 关 键 词： | 装备制造业 产品流程 复杂产品系统 产品成本管理 目标成本控制 |
Process-Based Cost Control of Complex Product in Equipment Manufacture Industry |
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| Chen Zh,uo.Process-Based Cost Control of Complex Product in Equipment Manufacture Industry[J].China Management Studies,2008,3(3). |
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| Authors: | Chen Zh uo |
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| Abstract: | Equipment Manufacture Industry (EMI) plays a key role in zone economy and national economy in China. However, target profit is difficult to achieve due to poor cost control ability. Cost control ability restricts the rapid development of EMI in China. It is an urgent task to EMI in China to find an effectively way to control cost. Complex product of EMI belongs to Complex Product Systems (CoPS), owns all special characters of CoPS. The product business process of CoPS is different with the mass production p... |
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| Keywords: | equipment manufacture industry (EMI) product business process complex product systems (CoPS) product cost management target cost control |
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