Study On Cost Control In The Design Process Of WD Fridge

Only reducing the product cost, which plays an important role in the enterprise's survival and development, there is more profits and greater impetus into the development of enterprises. In recent years, there are more and more appliance companies, and the market become saturated, the war about the product cost is inevitable, so the big manufacturers have invested large amount of manpower and material resources to study how to control product costs. The traditional methods about reducing product cost are:strengthen quality management, improve labor productivity, reduce fixed costs, increase the technology content and product high value-added products. But there is an overlooked aspect for household electrical appliance enterprises:the product' effect on customer value and business value has setted once the product is designed and put into production, except the bulk and monopolistic factors, and the deficient of the product' performance and economy caused by design is irreversible. More and more manufacturers understand the importance of controlling the product cost in design process.WD Company, which is a large refrigerators enterprise and has a certain share of the market in the fridge, attaches importance to cost control and also makes some gains. However, it focus on post-management, such as strengthening quality management and improving labor productivity, and is lack of control cost in design process.I have engaged in research refrigerator for many years and accumulated some experience, and after three years of MBA study, I have collected large amounts of data and theory related to cost control, so I will put forward some strategies and approaches about cost control on the design phase:this paper first sets out the relevant theory and method of cost control based on the importance and work; and then introduce the problem about product cost of WD refrigerator in the design stage; and then focus on the discussion about the design concept of the cost control in the design phase; and last discuss the implementation of operations support.By studying the product cost control at the design stage, we must take action at the design stage if we want to control the product cost more active and accurate, so this article has great guidance not only for the refrigerators in WD company,but also for other appliances industry and product.