Research On Cost Measurement Based On The Whole Life Cycle Of Products

With the rapid development of the global economy,the problems of depletion of natural resources and environmental pollution have become increasingly serious.As the main force of economic growth and the main consumer of resources,enterprises have long considered the economic benefits of each link and ignored their environmental impact in order to maximize the economic benefits.With the ever-changing social needs,the gradual saturation of the product market and the increasingly serious environmental problems,the traditional development model that only pursues economic benefits has gradually faded out of the public’s perspective.Resource conservation and environmental friendliness have become the direction of social development today.Resource and environmental constraints jointly determine the cost control of an enterprise.It cannot be limited to the product production process but should focus on the life cycle cost management of the entire product life cycle and implement a full range of cost control and optimization.First of all,this article expounds the cost theory,the product life cycle cost theory and the research on the life cycle cost of automotive products.It is found that the current research focuses on the life cycle evaluation and control of the manufacturing cost of the enterprise.ignoring the enterprise cost and market Connection and hidden costs after product formation provide theoretical support for full life cycle cost measurement research;second,on the basis of the original product life cycle cost theory,the product life cycle is divided into production stage and use stage And the scrapping stage,and redefining the cost composition of the three stages,on this basis,it is found that there is a large linkage between the costs of each stage,so as to find an optimal interval and reach the state of optimizing the total cost;again,Based on the analysis of the product life cycle cost theory,the measurement models of the production stage,the use stage and the end-of-life stage of electric vehicles and traditional fuel vehicles were constructed;finally,taking Geely electric vehicles and traditional fuel vehicles as examples,the data was sorted through market research,Using specific data to verify the rationality and feasibility of the measurement model,and a summary analysis of the results of the case study;based on this study,put forward relevant suggestions from three perspectives of the enterprise,industry and government.