对产品生命周期成本核算的探讨

科学技术的进步和产品竞争的日益激烈,使产品生命周期在不断地缩短。对产品生命周期成本的核算将有助于企业的产品定价决策和产品研发规划的制定。目前,在我国企业中尚未建立产品生命周期成本核算的体系。本文从产品生命周期成本核算的意义阐述出发,对产品生命周期成本核算模式和程序了研究。以期能向信息使用者提供更多有用的成本信息。

Importance of Implementation of economic production cycle in contemporary society

Fast development of science and technology and severe competition of products shorten the product life cycle. Costing accounting of products life cycle can help determine the products price decision and research and development plan. At present, the system of costing accounting of product life cycle has not been established yet. The paper studied the mode and procedures of costing accounting of products life cycle on the basis of the explanation of its significance, so as to present more costing information to the information users.