A Study of the Cost Control Problem in Refrigerator Product Design Stage

In response to the economic recession in developed countries and the rising of domestic raw material prices and the economic downturn, refrigerator manufacturing companies must choose the road of cost control in order to reap the survival and development. However, the product design stage is the key to cost control of the refrigerator. In this paper, using the target costing, value engineering analysis to the cost control problems in the refrigerator design stage, the author proposes some improvements in cost control measures and suggestions.