| 成本系统工程 |
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| 引用本文： | 张彦仲.成本系统工程[J].航空科学技术,2000(3):3-7. |
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| 作者姓名： | 张彦仲 |
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| 作者单位： | 中国航空工业第二集团公司 |
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| 摘 要： | 本文用系统工程方法研究成本问题，提出了成本系统工程的概念。根据产品成本的全寿命周期，对制造企业的成本进行了分析，研究了开发成本、生产成本、管理成本与质量成本，探讨了降低制造成本的方法，提出了广义成本系统工程概念，分析了寿命与使用成本、批量与生产成本、技术与开发成本、人才与管理成本以及廉政与采购成本的关系。
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| 关 键 词： | 成本管理 成本系统工程 作业成本管理 目标成本 |
Cost System Englineering |
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| Zhang Yanzhong.Cost System Englineering[J].Aeronautical Science and Technology,2000(3):3-7. |
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| Authors: | Zhang Yanzhong |
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| Institution: | Zhang Yanzhong |
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| Abstract: | The cost question is discussed by way of system engineering and a new concept-Cost System Engineering is given in the paper. According to the all-life cycle of product cost, this paper analyzes the cost of the manufacturing enterprises, including development cost, production cost, management cost and quality cost, inquires into the methods to reduce the production cost, and analyses the relation of life and useful cost, batch and production cost, technology and development cost, men of talent and management cost, and honest politics and procurement cost. |
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| Keywords: | Cost management Cost system engineering Activity based cost management Target costing |
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