产品设计被认为是企业的核心，在产品设计阶段，选择合理的设计方案，对于提高产品质量，降低产品成本具有重要的意义。所以，为了提高成本控制效率，达到成本控制效果，应该注重产品设计阶段的成本控制研究。但是目前中小企业在产品设计过程中存在成本意识缺位、不能及时收集原始成本数据、忽略产品经济性和原产品的再设计，以及过于关注表面成本的问题。针对上述存在的问题，文章提出了在产品设计阶段，应注重产品设计过程中采购成本，加强成本意识，及时收集原始成本数据，以目标成本法作为衡量成本的原则，剔除不能带来市场价值却增加产品成本的功能，并从全方位考虑成本下降与控制的解决措施。
关键词：中小企业；产品设计成本；成本控制
Small and medium-sized enterprise product design cost control study
Abstract
Product design is considered to be the company's core, in product design stage, select the reasonable design scheme, to improve product quality, reduce the cost of product has the vital significance. So, in order to improve the cost control efficiency and achieve cost control effect, should notice to control the cost of the product's design stage. But in small and medium-sized enterprises at present existing in the product design process cost awareness absence, can't collect the original cost data, ignore products economy and the original design, and paying too much attention to again of the cost of the surface. In view of the above problems, this paper puts forward the design stage in product, should pay attention to in the product design process, strengthening purchase cost awareness, collect the original cost data to target cost method was used to measure the cost principle, eliminate not bring the market value is adding to the cost of a product of the function, and from omni-directional consider cost reduction and control measures.
Key words: small and medium-sized enterprises； product design cost； cost control
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
