The Application of VE in cost management of complex product manufacturing industry

This paper, according to the characteristics of cost management in complex product manufacture, took "making functions constant, making cost reduced " as the main idea, classified the cost management into stages in the product life cycle and discussed the key issues of such each stage. It also put forward that, in the cost management process, it is necessary to construct a clear data environment, control the checkpoints, and build up the feedback mechanism, and then result in the formation of the cost management mode with core of target cost.