| 成本作业法在车型开发设计中应用 |
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| 引用本文： | 付涛.成本作业法在车型开发设计中应用[J].辽宁科技学院学报,2009,11(4):35-37. |
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| 作者姓名： | 付涛 |
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| 作者单位： | 同济大学,汽车学院,上海,2018042 |
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| 摘 要： | 汽车开发设计的流程控制作为汽车新产品开发中的重要环节,其效率的高低已经成为制约整车开发企业新产品开发速度的瓶颈。从项目的组织开发、产品质量控制到产品生命周期管理,设计的流程思想主导着整个设计过程。本文以整车设计流程的控制过程为研究对象,对目前的汽车开发流程成本进行了分析。同时采用作业成本法对流程中问题进行了深入探讨,并对设计中的总体成本进行了分析,对改进后的流程进行了相应计算。
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| 关 键 词： | 成本作业法 ABC 车型开发 成本控制 |
Application of Activity Based Costing to Automobile Development Process |
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| FU Tao.Application of Activity Based Costing to Automobile Development Process[J].Journal of Liaoning Institute of Science and Technology,2009,11(4):35-37. |
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| Authors: | FU Tao |
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| Institution: | FU Tao(School of Automobile,Tongji University,Shanghai,2018042,China) |
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| Abstract: | The design flow control of automobile development process,as an important link of new product development process,its efficiency has become the bottle neck for development rate of new vehicle product.From organizing and developing of the projedt,product quality controlling,to the product management of its service life,the design flow idea presides over the whole process of the design course.In this article,the whole vehicle development process has been studied and researched,and the cost of vehicle developm... |
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| Keywords: | ABC |
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