Research On Cost Control In The Stage Of Product Design

Product design is considered to be the core of the enterprise. In the product design stage, the careful consideration, a reasonable choice of design plan is of great significance for improving product quality and reducing product cost. Studies show 80% product cost has been locked in the stage of product design, it is to say that most of the cost has become restrictive cost after product design finishing, there is little room for cost reduction in the following stage. Therefore, in order to improve the efficiency of cost control and achieve the cost control effect, we should pay attention to the cost control study in the product design stage.This thesis makes an in-depth study in the question of how to control the cost of product design stage, aims at the theory and application reference that offers for the enterprises exploring the new cost control method. Looked from the content, this thesis includes three parts.The first part, this thesis proceeds from the background of the selected title, combined with previous study result, analysis of the current situation in China, then explains the necessity of study carried on the cost control in the product design stage. And summarizes these relevant theory foundations, that have made the essential upholstery for the following in-depth analysis.The second part, focusing on plan design of cost control in the product design, starts with the choice of cost control method, through analyzing the characteristics of ABC,Target Costing,Value Engineering, obtains the advantages and feasibility of three cost control methods simultaneously to use in the product design stage. After selecting the cost control method, enters the actual plan design phase. This thesis mainly takes division on design stage of the product as the thread. By analyzing the cost control task of various stages, carries on application selectively in light of the features of preceding cost control method and completes the target costing control task finally.The third part, through the case of HKT, it shows the design plan of the second part used in practice. By analyzing cost control in the product design stage carrying on HKT, the author proposes reform measures on HKT present question of cost control.