CAJ | 학술논문

成本是企业非常关心的指标。本文简述了企业建立产品综合成本评价系统的必要性，分析了传统成本控制的缺点。从成本估算、成本控制优化和成本评价系统三个方面综述了国内外成本建模研究现状，归纳了机械产品成本建模的四个发展趋势：基于专业知识驱动的成本普适设计、基于品牌特征的成本建模、基于互联网的分布式协同成本控制技术、广义成本的优化技术。
성본시기업비상관심적지표。본문간술료기업건립산품종합성본평개계통적필요성，분석료전통성본공제적결점。종성본고산、성본공제우화화성본평개계통삼개방면종술료국내외성본건모연구현상，귀납료궤계산품성본건모적사개발전추세：기우전업지식구동적성본보괄설계、기우품패특정적성본건모、기우호련망적분포식협동성본공제기술、엄의성본적우화기술。
Cost is the most concerned index of the company. This article introduces the necessity of establishing product comprehensive evaluation system and analyzes the disadvantages of the traditional cost control. The research status of cost model establishing at home and abroad is reviewed from the cost estimation methods, cost control and optimization methods and cost evaluation. The four developing trends of cost model establishing of mechanical products are concluded: universal cost design based on knowledge-driven, cost model establishing based on brand features, Internet-based distributed collaborative cost control technology and generalized cost optimization techniques.