Study on selection and optimization of life cycle warranty cost driver based on value engineering

Basing on research background and status quo of cost driver´s selection and optimization theory, the model of warranty cost driver selection which include design phase warranty cost driver, production phase warranty cost driver, after-sale service stage warranty cost driver is building in the paper with Value Engineering theory. The paper also expatiates on judgmental methods aiming at computing results and optimization methods of warranty cost drivers in different stages. The model releases from selecting pattern of warranty cost drivers rely on complex calculations and simple empirical judgment. The scientific practical warranty cost drivers management means are introduced, and they are more suitable to enterprise´s actual operation.