| 摘要: |
| 模块化设计是一种现代化设计方法,它可以使复杂产品缩短研发周期,降低成本。复杂产品模块可划分为基型模块和变型模块两类。基型模块成本可依据成本数据库来测度;变型模块若与基型模块相似则在基型模块成本测度的基础上通过计算两者的差异率来测度,若变型模块与基型模块差异较大,则通过构建作业成本模型来重新测度。在此基础上,建立模块化设计下的复杂产品成本测度模型可对复杂产品的总成本进行测试,以控制产品成本。 |
| 关键词: 模块化设计 复杂产品 成本测度 作业成本模型 |
| DOI： |
| 分类号:F275.3 |
| 基金项目:中央高校基本科研业务费专项资金资助(14CX04022B) |
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| A Study of Complex Product Cost Measure Under Modular Design |
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QI Jianmin1, ZHONG Jun2
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(1.School of Economics and Management, China University of Petroleum (East China), Qingdao, Shandong 266580, China;2.Exploration and Development Research Institute of Tarim Oilfield, Korla, Xinjiang 841000, China)
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| Abstract: |
| Modular design is a modern design method, which can shorten the R&D cycle and reduce cost of complex product. The module of complex product can be divided into basic module and variant module. Basic module 's cost can be measured according to the cost data base. The variant module 's cost can be measured by means of the variance ratio between the variant and base module if there is similarity between the two; the variant module could be re-measured by structuring activity-based cost model if there is large difference between the variant and base module. The model of complex product cost measure based on modular design can be used to measure the total cost of complex products, so as to control the product cost. |
| Key words: modular design complex product cost measure activity-based cost model |
