本文選題：層次分析 + 模糊綜合評價法��； 參考：《上海交通大學》2014年碩士論文

【摘要】：在當今瞬息萬變的信息時代之中，任何企業(yè)要是想要生存和獲得長期的發(fā)展，其最為關鍵的因素就是在于該企業(yè)的產品能否為企業(yè)創(chuàng)造出源源不斷地聲譽和利潤，而在科技蓬勃發(fā)展的今天，產品不斷地推成出新，那么這就要求企業(yè)能夠不斷地、快速地研發(fā)出新產品。在市場競爭愈演愈烈之下，產品的價格往往不能單由企業(yè)來獨自決定，因而，控制成本支出和緊縮成本是提高產品的競爭力和利潤的最佳途徑。對于生產型和銷售型企業(yè)，其產品的來源也就是新產品的設計和開發(fā)，所有產品事實上的總成本已基本確定在設計和開發(fā)中，另外，對于產品的裝配和原材料的外協(xié)與加工等量產后的生產工藝與制造工序，其最大可以控制方面就只能是去提高裝配加工的效率以及降低生產過程中的損耗和原料的使用成本。也就是說，一旦在產品研發(fā)結束后，它的目標人工成本和材料成本就早已經基本確定，制造中心與其他相關部門就很難去改變由于設計所遺留的先天缺陷。因此，每個產品領先的技術和經濟的解決方案，其最根本的手段就是在新產品研究開發(fā)之初進行成本控制。 本文是基于成本控制來研究起重機械行業(yè)內的新產品研發(fā)過程，以及探索了與成本控制相關的新產品開發(fā)過程的手段和模型。質量成本、產品要素成本、人力資源成本和時間成本是起重機械行業(yè)研發(fā)的首要成本，然而由于行業(yè)的特殊性，促使這些成本因素使用特定數據來表示，一般來說，只能用高、中、低三個級別來描述和定義各種水平，并且每個級別間具有一定的模糊性。本文應用了多層次分析法與模糊綜合評價法對這些因素進行歸納與分類。模型所需基礎數據是通過Delphi方法獲得，各個成本因素間相對重要的程度通過多層次分析法獲得，而研發(fā)中的每一個成本因素的級別和成本控制的總體水平可通過模糊綜合評判法獲得，由此創(chuàng)建起重機械新產品研發(fā)的成本分析指標體系。并且以此為基礎再通過掙值模型對研發(fā)項目進展中的重點成本控制的情況進行實時的跟蹤與監(jiān)控，以便使決策層能夠清楚地認識各個階段的成本狀況，，這有利于制定后續(xù)成本控制的改進措施，從而為企業(yè)贏得更高利潤價值與市場地位的機會。 在本文最后，成功地將上述研究和探討的項目成本控制的知識實施于DCC公司起重機械新產品研發(fā)項目中，不僅從理論上，也從方法上為起重機械產品行業(yè)人員提供了有效的成本控制的思路和方法。
[Abstract]:In today's rapidly changing information age, if any enterprise wants to survive and obtain long-term development, the most critical factor is whether the products of the enterprise can create a continuous stream of reputation and profits for the enterprise. With the rapid development of science and technology, new products are constantly developed, which requires enterprises to develop new products continuously and quickly. In the fierce market competition, the price of products can not be determined by enterprises alone. Therefore, the best way to improve the competitiveness and profits of products is to control cost expenditure and reduce costs. For production-oriented and market-oriented enterprises, the source of their products is the design and development of new products. The actual total cost of all products has been basically determined in the design and development. For the assembly of products and the production process and manufacturing process after mass production of raw materials, the most controllable aspect can only be to improve the efficiency of assembly and processing and to reduce the loss in the production process and the use cost of raw materials. That is to say, once the product development is finished, its target labor cost and material cost have already been basically determined, it is difficult for the manufacturing center and other relevant departments to change the congenital defects left over by the design. Therefore, the most fundamental means of each product's leading technical and economic solution is cost control at the beginning of new product research and development. This paper is based on cost control to study the research and development process of new products in lifting machinery industry, and explore the means and models of new product development process related to cost control. Quality cost, product element cost, human resource cost and time cost are the primary costs of research and development in the lifting machinery industry. However, because of the particularity of the industry, these cost factors are prompted to use specific data, generally speaking, they can only be high. Three lower levels are used to describe and define the various levels, and each level has a certain degree of ambiguity. In this paper, multilevel analysis method and fuzzy comprehensive evaluation method are used to sum up and classify these factors. The basic data needed for the model are obtained by Delphi method, and the relative importance of each cost factor is obtained by multi-level analysis. The level of each cost factor and the overall level of cost control in R & D can be obtained by fuzzy comprehensive evaluation method, and thus the cost analysis index system of new product development of lifting machinery is established. And on this basis, through earned value model, the key cost control in R & D project progress can be tracked and monitored in real time, so that the decision makers can clearly understand the cost status of each stage. This is conducive to the establishment of further cost control improvement measures, thus winning higher profit value and market position for enterprises. At the end of this paper, the knowledge of project cost control mentioned above is successfully implemented in the new product research and development project of DCC, not only in theory, but also in theory. It also provides an effective way of cost control for crane machinery industry.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.4;F406.7

【參考文獻】

相關期刊論文 前10條

1 宋雪蓮;張德洲;;企業(yè)研發(fā)成本控制策略探討[J];財會通訊;2010年32期

2 黃曉燕;郭秋紅;王海紅;;產品全生命周期成本探析[J];管理科學文摘;2004年07期

3 劉燕青;眭水炳;錢佳佳;;基于AHP的國有企業(yè)投資經營風險決策分析[J];中國管理信息化;2009年05期

4 季愛華;魏立江;;目標成本法在產品研發(fā)設計過程的應用探討[J];黃山學院學報;2007年01期

5 邵春燕;;基于AHP的客戶價值評價[J];價值工程;2008年02期

6 李衛(wèi)娜;;價值工程在產品設計階段的應用研究[J];價值工程;2008年06期

7 姜志浩;范衛(wèi)東;彭忠國;;基于層次分析法的模板選型[J];價值工程;2009年03期

8 宋雪蓮;張德洲;;我國企業(yè)研發(fā)資金戰(zhàn)略控制探析[J];會計之友;2012年14期

9 云希光;;基于質量成本的掙值三要素集成管理方法[J];商場現(xiàn)代化;2009年07期

10 連育青;;投資項目方案選優(yōu)的決策分析[J];投資研究;1993年01期

本文編號：1785696