在现代企业的竞争中,成本优势是竞争力的一个重要组成部分。而产品成本的70%～80%是在设计过程中就已经决定了,由于设计不合理导致的成本浪费是制造阶段无法弥补的,因此应将产品设计阶段作为成本管理和成本控制的关键阶段,成本控制的重心应由传统的生产过程转向设计过程,才能实现成本根本性的降低。在这种情况下,以成本降低为 In modern enterprise competition, cost advantage is an important part of competitiveness. 70% ~ 80% of the cost of the product is already decided in the design process. Since the cost waste caused by the unreasonable design is irreparable in the manufacturing stage, the product design stage should be the key stage of cost management and cost control. The focus of cost control should shift from the traditional production process to the design process, in order to achieve a fundamental reduction in costs. In this case, the cost is reduced to