使用成本是价值工程中一个重要的概念,也是开展价值工程活动分析必须确立的一个因素项目,它指的是产品出厂后为了使用该产品而发生的一切耗费总和。如产品运转费、使用费、维修保养以及使用终结时的报废处理费用等。一般企业在开展产品成本分析时只考虑产品的生产成本,如产品的设计费用、生产费用、销售费用等,而没有对产品的使用成本进行分析;实行售后服务和产品“三包”的企业虽然一定程度考虑到一部分使用成本及其功能,但也没有确立完整的使用成本观念和纳入生产产品成本管理计划中,换言之就是重视企业自身利益而不重视社会和消费者利益。按照价值工程原理,生产企业在考虑降低产品生产成本的同时,还必须考虑降低用户的使用成本,如果降低了生产成本而使用成本提高了,用户买得起而用不起,这样的产品也不具有价值和生命力,企业也不可能得到长足发展。国外资料统计,一般机电、建筑等耐用性产品,使用成本远远高于生产成本,如小汽车在 The use cost is an important concept in the value engineering, and it is also a factor item that must be established to carry out the analysis of the value engineering activities. It refers to the sum of all the expenses incurred in order to use the product after it leaves the factory. Such as product operating costs, user fees, maintenance, and end-of-life scrap treatment costs. The general enterprise only considers the product’s production cost, such as the product’s design costs, production costs, and sales costs, while not analyzing the product’s use cost; the company that implements the “three guarantees” after-sales service and product To a certain extent, taking into account some of the use costs and their functions, it does not establish a complete concept of the use of cost and incorporate into the production product cost management plan. In other words, it attaches importance to the interests of the enterprise and does not attach importance to social and consumer interests. According to the principle of value engineering, while considering reducing the production cost of products, manufacturers must also consider reducing the user’s cost of use. If the production cost is reduced and the cost of use is increased, users can afford it and cannot afford it. Such a product does not With value and vitality, it is impossible for a company to achieve significant growth. Foreign data statistics, general mechanical and electrical, construction and other durable products, the cost of use is much higher than the cost of production, such as the car in