Product Cost Design And Cost Information Supply

As the evolution of economic environment, on the one hand, people are moreconcerned about diversification of goods and services, attaching more importance tofunctions, diversities and personalities of users. Therefore, enterprises are driven to bein pursuit of diversifying and increasing complexity of products and shortening theproduct life circle. On the other hand, as the development of information technologies,enterprises can not only embrace advanced producing and management methods butalso have to be faced with unprecedented fierce competitions. In such a situation, costmanagement should adapt to new environment in terms of both conceptions andmethods.Firstly, this thesis analyses the theory and the practice of cost design, andanalyses target cost in Japan and flexible margin cost in German in this chapter.Secondly, the dissertation introduces product cost design and cost information, andthrough a target cost design example during cost design procedures, it analyses valueproject and get new cost design method. This issue, form two aspects which arestrategy cost designing and product cost designing, will be demonstrated. Costdesigning can be grouped in one branch of business management designing. Allfactors, including the goal of sustainable development, the planning, implementationand assessment of enterprise strategies as well as related cost issues in daily operating,have been taken into account. It is an innovative activity that to optimize structureand reduce cost in enterprises. Cost designing isn't equal to cost programming.Programming refers to a comprehensive planning of a long-term undertaking.Nevertheless, planning is to sketch methods and designs prior to a job according tosome requirements. The essence between the two is that programming is moreinnovative than planning. Cost controlling is the everlasting topic in businessmanagement. Thirdly, the requirements for cost information of concurrent designeach stage and collecting methods of cost information of internal and external ofenterprise established are analyzed, the model of cost information relating to product design is established. Fourthly, the cost knowledge management is presented, and it isdivided into internal discusses affection and external cost knowledge management.The dissertation also processing of cost information. Finally, the dissertation analysesthe cost and feedback cost information in concurrent design.