摘要
从我国资源短缺状况、成本领先战略与历史经验,论证了在大力推进技术创新的前提下,工程技术人员树立成本效益的观念,能从研发设计的源头降低产品成本、提高企业效益。广泛的社会调查验证了工程技术人员应掌握相关的会计知识。工科专业学习一些设计成本控制、设计增值的知识,有助于培养学生跨学科的思考、工作能力。
Based on the situation of resource shortage, cost-first strategy and past experiences, the author offers an analysis on the idea of cost effectiveness and on how a technological engineer can lower product cost and improve enterprise efficiency on the premise that technological innovation has been greatly intensified. The social survey on a large scale proved that technological engineers are supposed to master relevant accountant knowledge. Students ma- joring in technology are expected to study design cost control, design value-added information, which will be helpful for the nurturing of cross-subject thinking and working capabilities.
出处
《高等工程教育研究》
CSSCI
北大核心
2007年第4期81-83,100,共4页
Research in Higher Education of Engineering
