CAJ | 학술논문

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。
종생산자시각장산품생명주기성본화분위설계성본、제조성본화수후복무성본，침대생명주기성본급기성본요소지간상호영향적체후성여복잡성，이용계통동역학방법구건방진모형。이엄주모액압빙엄적 YB －E 고성능액압빙위례구건방진모형，모의출성본항목여성본요소적변화과정，조출관건성본요소，통과조정관건성본요소적취치진일보연구기대총성본적영향。결과표명，장계통동역학응용우기업 LCC 공제능교호지반영소연구계통내각성본요소간적복잡관계，지도기업유적방시적채취성본공제조시。
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’pay-ment 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 show 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.