【摘要】：汽車內(nèi)部舒適度已經(jīng)成為消費(fèi)者選擇新車時(shí)考慮的第二大因素，汽車內(nèi)飾件的功能性、舒適性、美觀性都是顧客考慮的因素，其造型設(shè)計(jì)、整體風(fēng)格、功能設(shè)計(jì)、顏色搭配、細(xì)節(jié)體現(xiàn)也日益的多元化。因此，對(duì)汽車內(nèi)飾件非標(biāo)設(shè)備的個(gè)性化程度提出了更高的要求，以滿足市場(chǎng)和客戶的個(gè)性化需求。 由于生產(chǎn)汽車內(nèi)飾件非標(biāo)設(shè)備是根據(jù)客戶要求的一次性生產(chǎn)活動(dòng)，在滿足客戶要求的同時(shí)，如何在一次性的生產(chǎn)活動(dòng)中對(duì)汽車內(nèi)飾件非標(biāo)設(shè)備的成本進(jìn)行有效的控制與評(píng)價(jià)是一個(gè)值得關(guān)注的問題。 本文建立了汽車內(nèi)飾件非標(biāo)設(shè)備項(xiàng)目目標(biāo)成本控制與評(píng)價(jià)方法：首先對(duì)項(xiàng)目管理和目標(biāo)成本管理的理論進(jìn)行了介紹；其次分析了汽車內(nèi)飾件非標(biāo)設(shè)備項(xiàng)目的生命周期，并按個(gè)階段建立了它的工作分解結(jié)構(gòu)；根據(jù)其工作分解結(jié)構(gòu)所列出的工作內(nèi)容確定其成本列項(xiàng)，并依此建立汽車內(nèi)飾件非標(biāo)設(shè)備的目標(biāo)成本控制和評(píng)價(jià)方法；把汽車內(nèi)飾件非標(biāo)設(shè)備項(xiàng)目目標(biāo)成本控制和評(píng)價(jià)方法應(yīng)用于單點(diǎn)超聲波焊機(jī)的實(shí)際案例；最后，通過案例的結(jié)論，反過來(lái)發(fā)現(xiàn)問題，，改進(jìn)目標(biāo)成本的分解和控制，在下一次的非標(biāo)設(shè)備項(xiàng)目中加以應(yīng)用，以得到更優(yōu)的評(píng)價(jià)結(jié)果。由于非標(biāo)設(shè)備的項(xiàng)目周期較短，通過這樣的目標(biāo)成本控制評(píng)價(jià)和管理，周而復(fù)始、持續(xù)提高，使得非標(biāo)設(shè)備的制造成本、質(zhì)量都得到了很好的提升，形成一個(gè)閉環(huán)的目標(biāo)成本控制評(píng)價(jià)方法。實(shí)證研究表明本文的汽車內(nèi)飾件非標(biāo)設(shè)備的項(xiàng)目目標(biāo)成本控制與評(píng)價(jià)方法具有較強(qiáng)的科學(xué)性和實(shí)用性。
[Abstract]:The interior comfort of a car has become the second major factor to be considered when consumers choose a new car. The function, comfort and beauty of the interior accessories are all the factors considered by the customer. Their modeling design, overall style, function design, color matching, Details are also increasingly diversified. Therefore, a higher demand is put forward for the individuation degree of the non-standard equipment of automobile interior decoration to meet the individuation demand of the market and the customers. Since the production of non-standard equipment for automotive interior accessories is a one-off production activity according to customer requirements, it meets the requirements of customers at the same time, How to effectively control and evaluate the cost of non-standard equipment for automobile interior accessories in one-off production activities is a problem worth paying attention to. In this paper, the methods of target cost control and evaluation of non-standard equipment for automotive interior accessories are established: firstly, the theory of project management and target cost management is introduced; Secondly, the life cycle of non-standard equipment items of automobile interior accessories is analyzed, and its work decomposition structure is established according to each stage. According to the work content listed in the work decomposition structure, the cost items are determined, and the target cost control and evaluation method of non-standard equipment for automotive interior accessories are established. The objective cost control and evaluation method of non-standard equipment for automotive interior accessories is applied to the practical case of single-point ultrasonic welding machine. Finally, through the conclusion of the case, we can find the problem in turn, improve the decomposition and control of the target cost, and apply it to the next non-standard equipment project in order to get a better evaluation result. Because of the short project period of the non-standard equipment, through the evaluation and management of the target cost control, the cost and quality of the non-standard equipment have been improved very well. A closed loop evaluation method of target cost control is formed. The empirical study shows that the project target cost control and evaluation method of this paper is scientific and practical.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：U463.839.2

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