[关键词]
[摘要]
从生产者视角将产品生命周期成本划分为设计成本、制造成本和售后服务成本,针对生命周期成本及其成本要素之间相互影响的滞后性与复杂性,利用系统动力学方法构建仿真模型。以广州某液压泵厂的YB-E高性能液压泵为例构建仿真模型,模拟出成本项目与成本要素的变化过程,找出关键成本要素,通过调整关键成本要素的取值进一步研究其对总成本的影响。结果表明,将系统动力学应用于企业LCC控制能较好地反映所研究系统内各成本要素间的复杂关系,指导企业有的放矢的采取成本控制措施。
[Key word]
[Abstract]
From the perspective of manufacturer, product life cycle cost can be divided into design cost, production cost and after-sale service cost. The relations of cost items and cost drivers, and inter-relations of cost drivers themselves were analyzed and an LCC control model was developed based on system dynamics. The model was simulated by a case study of YB-E hydraulic pump produced by a factory in Guangzhou. Material price adjustment coefficient, workers’ payment adjustment coefficient, designed quality parameter; quality sensitivity and process improvement time were chosen to be the main control variables to compare the output. The results shows that the complex relation of factors within the LCC control model can be well revealed using system dynamics, which could help enterprises better execute LCC control.
[中图分类号]
F275.3
[基金项目]
国家自然科学基金资助项目：基于生命周期成本理论的知识库构建及应用研究(71172101)
