近几年产品成本逐年上升,致使企业经济效益下降。在这种情况下,提高产品质量、发展产品品种,已成为企业目前的工作重点;而从设计角度建立起设计成本管理和控制体系,不仅是企业眼睛向内,充分挖掘内部潜力,向管理要效益的要求,而且也是从传统成本控制向事前成本控制的一个飞跃。一、设计成本控制的重要性与可能性产品的设计过程是产品孕育、诞生的过程,它决定着产品的式样、结构、产品的零部件组成和材料消 In recent years, the cost of products has increased year by year, resulting in a decline in the economic efficiency of enterprises. Under such circumstances, improving the quality of products and developing product varieties have become the focus of the company’s current work; from the perspective of design, the establishment of the design cost management and control system is not only the eyes of the company inward, fully tapping the internal potential, to the management The demand for benefits, but also a leap from traditional cost control to ex ante cost control. I. Importance and possibility of design cost control The product design process is the product’s birth and birth process. It determines the product’s style, structure, product components and material consumption.