Cost Management of Remanufacturing Products Based on Life Cycle

Abstract

This paper analyzes remanufacturing life cycle of the various stages of the process and production costs from the product life cycle perspective, and introduces the factors affecting the cost management of remanufacturing in China, puts forward some measures to improve the cost management of China's remanufacturing cost, such as strengthening the fine management, controlling the whole life cycle cost and accumulating the cost data to support the life cycle cost analysis and decision-making from budget, accounting and control analysis.