成本结构受限于欧亿·体育（中国）有限公司和企业自身技术的发展、企业生产类型和生产规模,因此必

需抓好内部管理,从人机料法环等各方面分析并研究改善光缆产品成本结构,实现降

本。

本文首先阐述了产品成本结构的定义,介绍了产品成本结构分析的意义和作用,

其次,列举了产品成本构成的各项因素,剖析了产品结构设计与成本的关系,并提出

质量成本的构成,最后,确定了法尔胜光通进行的成本结构改善课题,研究其主要通

过在产品设计阶段简化产品结构设计、使用通用原物料、低价替代原物料、釆用简单

工艺等,在产品制造阶段实施全面质量管理对质量成本进行控制以及订单完成过程运

用运营管理、精益生产理论等,从而达到增强产品竞争力的目的,得到了较为明显的

效果。

结果表明,通过对产品成本结构的研究,并因此采取相应改善措施,在企业内部

实施各项管理,产品成本能得到显著下降,企业在市场应对时也能赢得更多的机会。

关键词:光缆产品成本结构改善研究

Abstract

The cost structure technology is mainly influenced by technology development,

production type and the scale of production, so company should pay special attention to the

internal management, analysis and Improvement research of product cost structure.

Firstly, this dissertation explains the definition of cost structure, and introduces its

meaning and function. Secondly, there are some elements, analyses the relationship and

quality cost. Finally, this dissertation does much research and discussion regarding the cost

structure, and catches the key points of quality cost control, take the action in practice to

control the total quality cost related in Fasten Optical Company (FOC), all the above we do,

is to enhance our products' competitiveness. And we get it, we get obvious improvement.

The result indicates that the product cost goes down so much and it help FOC earns

much more chances and get higher market share with the measures performing which is

researched here.

Key Words: Optical Product Cost Structure Improvement & Research