关于产品寿命周期成本管理的研究

摘要

产品寿命周期成本管理克服了传统成本管理只注重制造成本的弊端,扩大了成本管理的范围. 从产品寿命周期的角度研究成本管理对加强企业管理具有重要作用和意义. 从产品寿命周期成本管理的内涵入手,在结合生产观和市场观的基础上,对产品寿命周期成本管理的内容进行分析,以此提出应用产品寿命周期成本管理的几点建议.%The management of products' life cycle cost has expanded the scope of cost management by o-vercoming the disadvantages of the traditional cost management , which is only on the cost of manufacturing .It is of great effect and significance to study the cost management and thus strengthen enterprise management from the perspective of product life cycle .This article begins with the connotation of the management of prod-ucts' life cycle cost, and analyzes the content of the management of products ' life cycle cost on the basis of a combination of production and market concept .Then it puts forward several suggestions for using the manage-ment for life cycle cost of products , and attempts to provide some references for the cost management of modern enterprises.