过去,我厂成本管理偏重于成本核算和成本分析,工作的重点局限在成本的事后管理阶段。而忽视了成本预测的事前控制,以致给企业经济上造成很大损失。例如,在新产品设计试制中,就存在着技术与经济脱节的现象。设计人员往往注重于提高产品佳能和技术指标,而忽略经济上的合理节约,在设计中要求使用的原材料或元器件有质量过剩情况,筛选费大,采购价格较贵;或因产品结构设计比较复杂,工艺难度较大,制造工时耗用高,劳动生产率低,成本耗费大,造成无法弥补的先天性缺陷,使产品投入生产后,销售价格不能补偿成本实 In the past, our factory’s cost management focused on cost accounting and cost analysis. The focus of the work was on the post-cost management stage. However, the prior control of cost forecasting was neglected, which caused great economic losses to the company. For example, in the trial production of new product designs, there is a disconnect between technology and economy. Designers often focus on improving product Canon and technical indicators, while ignoring economical reasonable savings. The raw materials or components used in the design have excess quality, screening costs are large, and the purchase price is more expensive; or because of product design comparisons. Complex, difficult process, high man-hours for manufacturing, low labor productivity, high cost, resulting in irreparable congenital defects, so that after the product is put into production, the sales price cannot be compensated.