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目前,我国企业经营管理水平比较落后,很多企业存在产品成本上升、质次价高、效益低下等同题。因而,当前成本管理是企业经营管理的重要内容之一。价值工程应用于企业成本管理,有利于企业摆脱困境,走出低谷。然而要想充分发挥价值工程在成本管理中的作用,必须达到如下目标,即要求公式: V(价值)=F(功能)/C(成本)获得最大值,为此必须做好下面各项工作: 1.合理选择价值工程对象。在企业生产经营过程中,对手新产品的初步设计方案和老产品的改造方案,都应认真通过功能成本分析,作出改进的具体措施。这就要了解产品的功能情况,搜集产品在原材
At present, the management and management level of China’s enterprises is relatively backward, and many enterprises have the same problems as rising product costs, high quality and low prices, and low benefits. Therefore, current cost management is one of the important contents of business management. The application of value engineering to enterprise cost management is conducive to the enterprises getting out of the predicament and reaching the bottom. However, if you want to give full play to the role of value engineering in cost management, you must achieve the following goal, that is, the formula: V (value) = F (function) / C (cost) get the maximum value, for which the following tasks must be done : 1. A reasonable choice of value engineering objects. In the process of production and operation of the enterprise, the preliminary design plan for the opponent’s new product and the transformation plan for the old product should carefully analyze the functional cost and make concrete measures for improvement. This requires understanding the function of the product and collecting the product in the original material.