产品生命周期成本及其成本结构权衡理论研究——一种增量成本优化的研究方法  

Product Life-cycle Cost and Trade-off Theory of the Cost Structure——An Incremental Cost-optimized Research Methods

作　　者：南星恒[1] 曾爱民[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《财会通讯（下）》2010年第1期106-108,共3页Communication of Finance and Accounting

摘　　要：随着市场竞争程度的加强和产品寿命周期的缩短,对产品全寿命周期成本分析就显得非常重要。本文从企业的角度(生产者视角的产品寿命周期成本)采用价值链分析方法和增量成本分析方法讨论产品寿命周期成本与产品价值,以及产品寿命周期内各阶段成本结构的优化问题。将产品价值与产品寿命周期成本进行对比和优化从而为企业价值最大化和满足顾客需求提供判断依据。With the increasing market competition and the increasingly shorter product life cycles, the analysis of the whole product life-cycle cost becomes very important. From a cost perspective attribution, product life-cycle costs can be understood from three perspectives: producers, consumers(users) and society. This article discusses the product life-cycle cost and product value from the business perspective ( the producer perspective of the product life-cycle cost), and the structure optimization problem from various stages of product life cycle cost. Value chain analysis and incremental cost analysis method is perfect analysis way of product life- cycle cost. These methods can be used to compare and optimize the value (functional, quality, and time)and product life-cycle cost to maximize the business value and meet customer.

关 键 词：产品寿命周期成本 成本结构 成本权衡 增量成本 

分 类 号：F275.3[经济管理—企业管理] TU722[经济管理—国民经济]