摘要
在面向成本的设计方法中，全生命周期成本数据可以分为发生在企业内和企业外两部分，对于发生在企业内的成本数据一般可以通过成本会计的数据得到。对于发生在企业外的成本数据（如：维修成本和报废成本数据），需要通过用户调查等方法得到。对于得到的原始成本数据需要去除异常值、通货膨胀等因素的影响后才可以使用。本文通过全生命周期成本与成本核算中成本信息的分析，给出了全生命周期成本数据的收集和使用的途径和原则，为ＤＦＣ中全生命周期成本的计算打下了基础。
In Design For Cost(DFC), life cycle cost(LCC) can be separated two parts:one was happened in an enterprise, the other was happened out of the enterprise. We can collect the former data by cost accounting in the enterprise, but the later data(maintenance cost,recycle and disposal cost)were collected by customer investigation. The LCC data that have been collect-ed must be wipe off the abnormity data and inflation influence. In this paper,we analyzed cost information in LCC and cost ac-counting. Then we gave some approaches and principles about LCC data collection and usage. The principles are the foundation of LCC calculation.
出处
《机械设计与研究》
EI
CSCD
2001年第4期12-15,共4页
Machine Design And Research
