复杂产品研发项目的虚拟成本中心及缓冲成本

摘要

According to the virtual profit center of value engineering, combined with the traditional target cost control method, the paper first proposed the concept of the virtual cost center. In order to adapt to the uncertainty characteristics of complex products better, it divided the cost of a single target in the traditional target cost control into four virtual costs, and took one of the lowest cost as a the virtual cost center virtual target cost. To intuitively control the use of the actual cost, according to the relationship between the four kinds of costs, and reference to the concept of buffer time in project management, the author proposed the buffer costs. By comparing the virtual target cost, the actual cost and the three buffer cost, the project manager able to visually see the actual cost information.%　　根据价值工程中虚拟利润中心的思想，结合传统的目标成本控制方法，文章首先提出了虚拟成本中心的概念，为了更好的适应复杂产品不确定性的特点，将传统目标成本控制中的单一目标成本，划分为四种虚拟成本，并把其中最低的成本作为虚拟成本中心的虚拟目标成本。为了直观的对实际成本使用情况进行控制，根据四种成本之间的关系，参照工程项目管理中的缓冲时间的概念，文章提出了缓冲成本，通过对比虚拟目标成本、实际成本和三种缓冲成本的关系，能够直观的查看实际成本的使用情况，为项目管理提供信息。