产品成本是否可控,是否有竞争力,直接决定企业的生存发展,而批量型生产企业的批量规模经济所带来的效益更是以几何数的增加。对“批量”的管理既要重视产品成本形成的各个环节,包括产品设计、材料采购、制造等,又要保持每一环节的前瞻性、持续性、动态性。 Whether the product cost is controllable, whether it is competitive or not, and directly determines the survival and development of the enterprise, while the benefit brought by the batch-scale economy of batch-type manufacturing enterprises increases even with geometric figures. We should pay attention to all aspects of product cost formation, including product design, materials procurement, manufacture, etc. while maintaining the forward-looking, continuous and dynamic aspects of every aspect.