基于模块化设计的成本控制研究  

Cost control based on modular design

作　　者：韩庆兰[1] 

机构地区：[1]中南大学商学院,长沙410083

出　　处：《控制与决策》2007年第12期1381-1384,1394,共5页Control and Decision

基　　金：国家自然科学基金项目(70572059)

摘　　要：以模块化设计为基础,以变型设计为研究对象,将成本企划思想与模块化产品规划融为一体,提出了以基型模块成本为标准成本,通过变型模块与基型模块的差异估算变型模块成本的思路和方法.以此为基础,研究了模块化成本控制的主要内容.首先将需求转为产品特征,确定需求产品的结构;然后针对需求产品的设计成本,构建了成本估算模型,分析了影响成本的主要因素及其相互关系;最后建立了以模块为对象的成本控制模型,并验证了模型的有效性.Based on modular design, taking variant design as research object, integrating TC thought and modularized product programming, the cost-estimating thought and method on variant module are proposed, in which basic module cost is taken as standard cost and variant module cost is calculated by the discrepancy between variant module and basic module. According to the thought and method, module cost control, is researched. First, the market requirement is translated to product identities and the structure of required products is decided. Then a cost-estimating model is constructed aiming at the design cost of required products, and influencing factors on cost and their mutual relation are analyzed. Finally, a module-objected cost control model is established, and its effectiveness is verified.

关 键 词：模块 设计成本 成本控制 需求产品 

分 类 号：F275.3[经济管理—企业管理]