【摘要】 为降低新产品开发风险和降低产品成本 ,提出了建立新产品开发资金流管理系统模型的观点 ,分析了并行工程模式下的新产品开发资金流动过程和管理流程及系统概念模型 ,建立了新产品开发资金流管理系统功能模型 ,提出了该系统下成本的计算方法、帐务处理方式 ,描述了传统成本管理系统与该系统的联系更多还原

【Abstract】 In order to decline risk and reduce product cost, the paper provides a definition of the system model of New Product Development(NPD). First, the proceeding of NPD Capital Flowing Management(CFMS) is analyzed and the concept model which is based on the mode of CE(current engineering) is proposed.Secondly,the function model of (CFMS) is established. Method of assigning target cost and dealing with accounts is provided. Finally,the characteristics of CFMS and the relationship between CFMS and traditional system are described.更多还原