摘要
结合装备研制特点,给出装备不同研制阶段的目标价格调控工作内容。应用价值工程原理,提出改进的功能系数法进行目标成本分解,研究基于价值的目标成本调控方法,从而有效地对成本进行过程控制,对方案进行改进,实现技术与经济双控制的目的。
The target adjusting and controlling price is presented in different equipment developing phases combined with the characteristics of equipment development. The improved function coefficients approach is presented to decompose target cost , and the method of target cost adjusting and controlling based on value is studied using value engineering theory. The method carries out process control on cost and improves technical project efficiently, which achieves the aim of dual control of technology and economy.
出处
《科技管理研究》
CSSCI
北大核心
2013年第14期208-210,215,共4页
Science and Technology Management Research
基金
海军工程大学社会科学基金资助项目"装备研制过程中的技术与经济双控机制研究"(HGDSK2012F37)
关键词
目标价格
装备研制
价值工程
成本控制
target price
equipment developing
value engineering
cost control
