本文首先对产品生命进行描述,包括内涵及构成。然后,阐述了产品生命周期下烟草工业企业精益成本控制要点,包括产品研发、产品采购、原料储存、产品制造、产品销售。提出了产品生命周期下的精益成本管理,是烟草工业企业成本管理的必然选择。 This article first describes the product life, including the meaning and composition. Then, it elaborates the key points of lean cost control in the tobacco industry during the product life cycle, including product development, product procurement, raw material storage, product manufacturing and product sales. Proposed the lean cost management under the product life cycle, which is the inevitable choice for the tobacco industry enterprise cost management.