论文部分内容阅读
从生产者视角将产品生命周期成本划分为设计成本、制造成本和售后服务成本,针对生命周期成本及其成本要素之间相互影响的滞后性与复杂性,利用系统动力学方法构建仿真模型。以广州某液压泵厂的YB-E高性能液压泵为例构建仿真模型,模拟出成本项目与成本要素的变化过程,找出关键成本要素,通过调整关键成本要素的取值进一步研究其对总成本的影响。结果表明,将系统动力学应用于企业LCC控制能较好地反映所研究系统内各成本要素间的复杂关系,指导企业有的放矢的采取成本控制措施。
The product life cycle cost is divided into design cost, manufacturing cost and after-sales service cost from producer perspective. According to the lag and complexity of the interaction between life-cycle cost and its cost factors, the system dynamics method is used to build the simulation model. Taking a YB-E high-performance hydraulic pump in a hydraulic pump plant in Guangzhou as an example, a simulation model was constructed to simulate the process of changes in cost items and cost elements to find out the key cost elements. The value of key cost elements was adjusted to further study the effect of total cost The impact of costs. The results show that the application of system dynamics to enterprise LCC control can better reflect the complex relationship between the cost elements in the system under study, and guide the enterprises to take cost control measures in a targeted manner.