本文集中研究了产品生命周期各阶段的成本管理策略,以求实现最优生产。时间、质量、成本是决定产品成本管理成败的三大关键因素,而每项成本支出都应有适宜的前期计划、严格的执行过程以及有效的后期评估,这也是成本管理的核心内容。针对于产品在不同生命周期阶段所需关注的不同成本内容,自然有了不同的成本管理方法,以下就从产品不同阶段的角度研究成本管理的策略。 This article focuses on the cost management strategy of each stage of the product life cycle, in order to achieve optimal production. Time, quality and cost are the three key factors that determine the success or failure of product cost management. Each cost and expenditure should have suitable preliminary plan, strict implementation process and effective post-evaluation, which is also the core content of cost management. Different cost management methods are naturally adopted according to the different cost components that the product needs to pay attention to in different life cycle stages. The cost management strategy will be studied from different stages of the product.