基于目标成本分解的成本企画优化模型研究

针对成本企画目标成本分解传统方法的不足，结合现代设计的基本特征和要求，引入产品需求贡献度指标，对产品结构离散化后，通过构筑等差数列对目标成本进行离散变换，在“指派问题”模型的基础上提出基于产品设计过程的成本分解优化模型，实现产品功能、质量等市场需求指标和成本因素的全局均衡优化．最后给出了模型计算机求解的思路，并对模型进行了拓展．

Research on Cost Design Optimizing Model Based on Break-downing of the Target Cost

A target cost optimizing model is presented from the developed transportation model under the full thinking of the basic features and demands of modern design and based on the concept of TC/CD the factor of customers' demands contribute degree of each component is directed. The model discretizes the product structure and creates an arithmetical series to break down the target cost for the cost optimization with overall design factors equilibrium. The conceptual solution is given to verify the feasibility of the model.