后金融危机环境下复杂产品系统企业成本管理面临的新问题

后金融危机环境使许多复杂产品行业陷入了成本劣势的困局，作为竞争优势的重要来源之一，如果不能形成成本优势，则企业会面临成本劣势的不利局面。订单式生产、在研制过程中涉及多利益主体的利益协调、研制周期长等特性，让成本控制相当困难。企业成本控制工作面临着两个方面的新问题：质量成本问题越来越突出；用户对成本的影响力增强。对上述两个问题的表现、产生原因进行了深入分析，并有针对性地给出了相应对策。

New Cost Management Issues Encountered by CoPS Firms in the Context of Post-Financial-Crisis

Many CoPS industries are facing and enduring cost disadvantages due to the long and sustained economic downtown, which is the characteristic of post-financial-crisis. Cost advantage is one of the most important sources of competitive advantage. Firm many falls into cost disadvantage fit if he can't gain cost advantage. The special characteristics of CoPS, such as product in order, multi-stake-holder, and long manufacture period, led the cost management of CoPS firm is much harder than larger batch product firms. Two new issues about cost management emerge for CoPS firms; they are product quality cost and user's effect to cost. The paper analyzes these two issues deeply on the case of shipbuilding, and finally advises are given accordingly.