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本文的研究对象是新产品成本预算问题,创新程度决定了新技术开发的划分等级和发展阶段。新技术开发分为三个阶段:技术、生产及产品设计成本的经济投入。对产品和其各个组成部分最大成本设定进行了综合分析,指出了新产品成本预算方式的影响因素包括现行税制系统、市场调研费用、与基础相比较后的新产品的操作技术参数和其他因素。
The research object of this paper is the cost budget of new products. The degree of innovation determines the level and stage of development of new technologies. New technology development is divided into three phases: economic investment in technology, production and product design costs. The article analyzes the maximum cost setting of products and its components and points out that the influencing factors of the new product cost budget method include the current tax system, the cost of market research, the operation technical parameters of new products and other factors .