中小型科技企业全寿命周期成本管理方案设计  

Programme Design of Life Cycle Cost Management of Small and Medium-Sized Technological Enterprises

作　　者：杨博[1] 张玉明[1] 

机构地区：[1]山东大学,济南250100

出　　处：《工业技术经济》2012年第1期58-64,共7页Journal of Industrial Technological Economics

基　　金：国家社科基金项目"中小型科技企业成长机制研究"(项目编号:07BJY008)

摘　　要：中小型科技企业全寿命周期成本管理是一种实现其全寿命周期成本最小化、提高生存和发展能力的方法。在仿生学视角下将中小型科技企业的成长划分为孕育期、婴儿期、少年期、青年期、壮年期、老年期6个阶段,指出各阶段的属性、特征和成本管理应注意的事项,调查分析南阳市中小型科技企业所处寿命周期阶段和成本管理存在的问题及对策,发现其寿命周期曲线,分步设计中小型科技企业全寿命周期成本管理方案,介绍如何编制全寿命周期成本报告并进行分析应用,提出中小型科技企业全寿命周期成本管理的措施与建议。Life-cycle cost management is an approach of minimizing life cycle cost,improving the capabilities of survival and development in small and medium-sized technological enterprises.Under the visual of bionics,the development of small and medium-sized technological enterprises was divided into six stages,including courtship stage,infancy stage,juvenile stage,adolescence,mature stage,and senility.In this article,their properties,and the characteristics and precautions of cost management were shown in each stage.The small and medium-sized technological enterprises in Nanyang were investigated and analyzed to find out which life cycle stage they located,their cost management problems and countermeasures,and their life cycle curve.Programme of life-cycle cost management for the small and medium-sized technological enterprises were designed step by step.Formulation,analysis and application of life-cycle cost report were introduced,and measures and proposals for life-cycle cost management of small and medium-sized technological enterprises were put forward at last.

关 键 词：中小型科技企业 全寿命周期 阶段划分 成本管理 方案设计 

分 类 号：F276.3[经济管理—企业管理]