企業面對的競爭越來越激烈，對產品或服務成本資訊的瞭解將能協助企業制訂正確的競爭策略，創造企業經營優勢。企業間的競爭尤以產品的價格之比較最為激烈，如何降低產品生產的成本亦成為企業所重視的課題之一。而在產品設計階段決定了大部分的產品成本，因此成本設計與成本企劃的概念也被廣為運用。透過目標成本的建立，剖析整個產品的成本結構，從各種風險因素中去思考如何降低成本，以獲取最大的利潤。
產品生命週期同時會影響成本削減的空間，從中長期的規劃來考慮整個產品在不同的階段所應獲取的售價及利潤。透過價值分析的方法，來分析客戶對產品的需求，在不失基本的功能、規格及品質之條件下，進行產品成本的規劃與設計以計算出產品最低的成本。本論文針對產品的風險因素加以探討，以作為產品成本設計的參考。

To face the more drastic competition, it is helpful that understanding the cost information of product or service to enterprises. It is very important for the cost of products between enterprises, how to reduce the cost of product production is also one of topics for business. The most product cost is decided in the design stage. So that the concept of cost design and target costing is applied broadly. Base on the construction of target costing, we can decompose whole product cost structure. We can obtain the most profit by reducing cost through various risk factors.
Product lifecycle can also affect the space of the cost reducing. We can consider about the price and profit we get in different stage in view of long tern planning. Use the method of value analysis to analyze the demands of customers without losing basic functions, quality and specifications. Product cost designing and planning can estimate the lowest cost. This thesis address on risk factors of product, it can be the reference of product design.

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