价值工程视角下产品功能——成本的最佳配比研究.pdfVIP

Value Engineering ? 61 ? 价值工程视角下产品功能一一成本的最佳配比研究 The Study of the Optimal Match Ratio between Product Function and Cost Based on the Value Engin阳d吨 Analytical Method ::E髓 Wang Xia {云南大学工商管理与旅游管理学院，昆明白∞91 } (Busine制 and Tourism Manageme时 College of Yunnan University , Kunltúng 65创圳， China) 摘要:产品功能和成本的最位自己比，是消费者和生产商所共同追求的理想状态.这{埋怨状态能否实现，又将如何实现呢?对此，该文 ~I 入价 值二时旦分析法进行了分析和求证，并得tl:如下结论:产品功能和成本之间不仅存在最 f幸自己比关系，而且最 t盘西己比平衡点也能够通过求解得出，从 而为保证产品必要功能前提下的成本控制提供了科学的依据。 Abstrac1 :ηle optimal match r创 io between product function and cost is the id 叫 state 伽at the consumel嗡 and producers pursue. wh创her this ideal state can 快 achieved ， how will it be achieved? For these two questions, this paper introduced value engineering analytic唱1 method for analysis and m州 rmation ， and it came to this conclusion: the optimal ratio between product function and cost is not oruy existent, but the optimsl balance point al80 C棚 be found out by analysis, which provides the scientific foundation of controlling the c惆 t under the preltú盹 of meeting the necessary functions of products. 关键词:价俄工农;功能一一成本;放过自巳比 Key words: value engineering;product functíon and c剧; optimal match ratio 中图分类唱寄 :F273 )c 献栋议码 :A 文章就编号 :1 ∞6-4311( 2010 )17-0061 -03 。引言 2.1 分析理念本文中所分析