本文選題：產(chǎn)品生命周期 + 目標(biāo)成本法��； 參考：《東華大學(xué)》2014年碩士論文

【摘要】：在當(dāng)今科技迅速發(fā)展,人們對(duì)生活條件日益要求提升,企業(yè)對(duì)供應(yīng)商的管理日趨嚴(yán)格的局勢(shì)下,企業(yè)面臨著巨大的考驗(yàn)。同時(shí),現(xiàn)代企業(yè)生產(chǎn)運(yùn)作管理方法層出不窮,項(xiàng)目成本管理在企業(yè)中的地位越來(lái)越重要,而傳統(tǒng)的成本控制方法存在各種的弊端,因此,多元化的項(xiàng)目成本管理方法初現(xiàn)端倪。文章以產(chǎn)品全生命周期為基礎(chǔ),結(jié)合線束制造企業(yè)的特殊性,通過(guò)研究一個(gè)產(chǎn)品項(xiàng)目的設(shè)計(jì)階段,生產(chǎn)階段,營(yíng)銷階段和售后階段的成本管理,結(jié)合項(xiàng)目管理的理念,提出了不同于傳統(tǒng)生產(chǎn)企業(yè)的成本管理方法體系。 基于項(xiàng)目管理十大體系中的項(xiàng)目成本管理為理論背景,旨在談?wù)擁?xiàng)目成本管理在項(xiàng)目開(kāi)發(fā)的全生命周期之中的作用。本文討論的全生命周期僅針對(duì)單個(gè)商品即線束產(chǎn)品的壽命,并且文章使用了項(xiàng)目管理知識(shí)中的一些方法與工具對(duì)產(chǎn)品設(shè)計(jì)階段、產(chǎn)品量產(chǎn)階段、產(chǎn)品營(yíng)銷和售后階段的成本管理進(jìn)行了分析與應(yīng)用。通過(guò)分析及應(yīng)用后認(rèn)為：在產(chǎn)品設(shè)計(jì)階段應(yīng)采用目標(biāo)成本法和價(jià)值工程法,成本管理的重點(diǎn)是產(chǎn)品功能和相應(yīng)成本的設(shè)計(jì),關(guān)鍵點(diǎn)在于功能的合理性和成本的必要性確立,重點(diǎn)不應(yīng)該放在設(shè)計(jì)費(fèi)用的控制上；在產(chǎn)品的量產(chǎn)階段,可采用目前流行的作業(yè)成本法,重點(diǎn)應(yīng)打破傳統(tǒng)的生產(chǎn)流程方式,采用新型的作業(yè)成本法,對(duì)企業(yè)的資源有更合理的運(yùn)用,以達(dá)到更好的成本管理目的；產(chǎn)品營(yíng)銷和售后階段雖處在項(xiàng)目生命周期的后期,但是相應(yīng)的成本管理也至關(guān)重要,重點(diǎn)應(yīng)放在營(yíng)銷成本,客戶成本和環(huán)境成本的管理,這關(guān)系到企業(yè)的經(jīng)濟(jì)、社會(huì)效益和長(zhǎng)遠(yuǎn)發(fā)展。 最后本文以B公司的A線束項(xiàng)目為樣本,從這一項(xiàng)目全生命周期中的成本管理角度,分別對(duì)A線束項(xiàng)目的產(chǎn)品設(shè)計(jì)階段、產(chǎn)品生產(chǎn)階段、產(chǎn)品營(yíng)銷和售后階段的成本管理進(jìn)行了理論分析和實(shí)踐總結(jié),并通過(guò)與相關(guān)公司的對(duì)比分析肯定了實(shí)施全生命周期成本管理的優(yōu)勢(shì)與特點(diǎn),同時(shí)也找出了B公司的不足與問(wèn)題,并提出了自己的建議與對(duì)策,以期對(duì)B公司未來(lái)項(xiàng)目的發(fā)展起到一定的作用。
[Abstract]:With the rapid development of science and technology, the increasing demand for living conditions and the increasingly strict management of suppliers, enterprises are facing a great test. At the same time, the modern enterprise production operation management method emerges one after another, the project cost management is more and more important in the enterprise, but the traditional cost control method has each kind of malpractice, therefore, the diversified project cost management method appears at the beginning. Based on the whole life cycle of the product and the particularity of the wire harness manufacturing enterprise, this paper studies the cost management of a product project in the design stage, production stage, marketing stage and after-sale stage, and combines the concept of project management. The cost management method system which is different from the traditional production enterprise is put forward. Based on the theoretical background of project cost management in the ten systems of project management, the purpose of this paper is to discuss the role of project cost management in the whole life cycle of project development. The whole life cycle discussed in this paper is only for the life of a single commodity, that is, the wire harness product, and some methods and tools in the project management knowledge are used for the product design phase, the product mass production stage, Product marketing and post-sale stage of cost management were analyzed and applied. Through the analysis and application, it is concluded that the objective cost method and value engineering method should be adopted in the product design stage, the key point of cost management is the design of product function and corresponding cost, and the key point lies in the rationality of function and the necessity of cost establishment. The emphasis should not be on the control of design costs; in the mass production stage of products, the current prevailing activity-based costing method should be adopted, and the emphasis should be on breaking with the traditional production process and adopting a new type of activity-based costing method. In order to achieve better cost management, product marketing and after-sale stage are in the late stage of the project life cycle, but the corresponding cost management is also very important, the emphasis should be on marketing cost. Customer cost and environmental cost management, which is related to the economic, social and long-term development of the enterprise. Finally, taking the A wire harness project of B Company as the sample, from the cost management point of view of the whole life cycle of this project, the product design stage and the product production stage of the A wire harness project are analyzed respectively. The theory and practice of cost management in product marketing and after-sale stage are analyzed and summarized, and the advantages and characteristics of implementing life-cycle cost management are confirmed through comparative analysis with related companies. At the same time, the shortcomings and problems of company B are also found out. Some suggestions and countermeasures are put forward in order to play a certain role in the development of B Company's future projects.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.471;F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張首楠;;基于產(chǎn)品生命周期的設(shè)計(jì)成本控制研究[J];財(cái)會(huì)通訊;2012年02期

2 龔成;;淺議企業(yè)戰(zhàn)略成本抑減[J];財(cái)會(huì)月刊;2008年29期

3 符剛;林萬(wàn)祥;吳虹;;現(xiàn)代企業(yè)成本新形態(tài):管理信息成本[J];財(cái)會(huì)月刊;2010年03期

4 田政鋒;;價(jià)值工程法在工程設(shè)計(jì)階段造價(jià)控制中的應(yīng)用[J];甘肅科技;2011年15期

5 寧亞平;;作業(yè)成本法適用條件調(diào)查研究[J];財(cái)政研究;2012年03期

6 張紅軍;;作業(yè)成本法在HC公司的應(yīng)用研究[J];中國(guó)管理信息化;2013年09期

7 李愛(ài)平;李軍;;重卡車橋制造企業(yè)產(chǎn)品全生命周期成本分析與管理[J];經(jīng)營(yíng)管理者;2013年11期

8 石敏;;作業(yè)成本法在現(xiàn)代生產(chǎn)企業(yè)中的應(yīng)用[J];中國(guó)管理信息化;2013年14期

9 葉秋蘭;;制造業(yè)成本管理的設(shè)計(jì)——目標(biāo)成本法[J];經(jīng)營(yíng)管理者;2013年15期

10 王芬;;基于目標(biāo)成本的成本控制研究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2014年01期

，

本文編號(hào)：1944477