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发展新产品,其重要性已为人们所重视.但是,加强新产品成本管理,却往往被忽视.实践表明,凡是在当前经济调整时期能取得较好的经济效益和站住脚的企业,不仅取决于新产品的数量多少,而且还取决于新产品都具有较低的成本水平.从某种意义上说,新产品质量和成本水平决定企业的生存和发展.所以,企业财务管理工作只着眼于可比产品成本降低是不够的,必须加强对新产品成本预测和控制,使新产品具有较低的成本和恰当的功能.一、运用价值工程开发新产品的必要性.提高经济效益是开发新产品的根本出发点.对新产品的设计和选型,工程技术人员一般比较重视产品技术性能的改进,而对其经济效果则考虑较少,企业经济管理人员虽然希望新产品的开发能尽量给国家创
The importance of developing new products has been paid attention to by people. However, strengthening the management of new product costs is often overlooked. Practice has shown that companies that can achieve better economic returns and stay afloat during the current period of economic adjustment depend not only on The number of new products, but also depends on the new products have a lower cost level. In a sense, the new product quality and cost levels determine the survival and development of enterprises. Therefore, the company’s financial management work is only focused on comparable The reduction of product cost is not enough. It is necessary to strengthen the forecast and control of new product costs so that new products have lower costs and proper functions. First, the necessity of using value engineering to develop new products. To improve economic efficiency is to develop new products. Fundamental starting point. For the design and selection of new products, engineers and technicians generally pay more attention to the improvement of the technical performance of the product, while less consideration is given to their economic effects. Although the economic management personnel of enterprises hope that the development of new products can be created as far as possible for the country.