本文選題：救生艇柴油機 + 價值工程�。� 參考：《江蘇科技大學》2014年碩士論文

【摘要】：船用柴油機制造業(yè)的發(fā)展和我國船舶工業(yè)的發(fā)展緊密相連，兩者都是我國國防建設的重要組成部分。近年來，受全球經濟復蘇緩慢和國際航運市場持續(xù)低迷的影響，造船業(yè)利潤下滑，一直處于低位徘徊；同時，由于船舶產業(yè)的產能過剩嚴重，行業(yè)競爭激烈，導致了船價大幅下跌，使得為船舶配套的救生艇柴油機價格也隨之下降，一些企業(yè)甚至處于虧損的邊緣。為了增強船用柴油機企業(yè)的競爭力，搶占市場，提升柴油機的價格競爭優(yōu)勢是企業(yè)參與市場競爭的關鍵，因此成本控制成為了企業(yè)關注的重點之一。 我國船用柴油機制造企業(yè)成本控制的現(xiàn)狀令人堪憂，盡管我們的制造優(yōu)勢是成本但是在成本的控制方面卻是我們的一塊短板。船用柴油機制造業(yè)必須在成本控制方面下大功夫，才能突破危機轉型升級繼續(xù)保持中國制造的優(yōu)勢。目前，我國船用柴油機制造企業(yè)對于成本的控制觀念比較陳舊，仍然以傳統(tǒng)的成本控制理論為基礎。一方面它控制范圍比較單一。它的控制范圍主要集中在生產制造過程上，而極少的考慮產品設計、加工工藝等過程的成本控制，而這兩者直接影響了產品成本的絕大部分，它并沒有從整體上考慮而只是片面的分析影響產品成本的因素和降低成本的方法。另一方面，經濟與技術相脫節(jié)。它只是從經濟層面的角度進行了產品的成本控制，而并沒有在技術層面考慮對船用柴油機的機械性能進行優(yōu)化。 價值工程作為一種現(xiàn)代的管理技術與思想方法，研究成本的同時對其功能進行分析，研究功能的同時對其成本進行分析從而達到優(yōu)化成本結構以及提升經濟效益的目的。本文結合價值工程理論進行救生艇柴油機的成本控制研究，對救生艇柴油機采用系統(tǒng)化功能分析技術（FAST）分析功能并構建產品功能評價分析模型，將產品的16個關鍵部件作為價值工程的分析對象，運用ABC分類法對零部件的功能成本進行分析，根據(jù)零部件的重要度劃分為三類。依據(jù)價值工程的基本公式計算產品零部件的價值系數(shù)，初步對零部件的價值進行分析，再進一步通過最適合區(qū)域法對其進行價值評價，確定出需改進的部件，給出可實施的改進方案并進行成本評價。本文最終的目的是將價值工程理論引入傳統(tǒng)的成本控制中，使功能改進和成本控制有機結合，對船用柴油機產品功能成本結構進行有效的優(yōu)化，改善救生艇柴油機的機械性能，促進柴油機制造技術進步，加強企業(yè)成本控制，，提高企業(yè)利潤水平。
[Abstract]:The development of marine diesel engine manufacturing industry is closely related to the development of China's shipbuilding industry, both of which are important parts of national defense construction in China. In recent years, affected by the slow recovery of the global economy and the continued downturn in the international shipping market, the shipbuilding industry has been at a low level because of the decline in profits. At the same time, due to the severe overcapacity of the shipping industry, the industry is facing fierce competition. As a result, the price of the lifeboat diesel engine for the ship has fallen, and some enterprises are on the verge of losing money. In order to enhance the competitiveness of marine diesel engine enterprises, seize the market, improve the price competitive advantage of diesel engine is the key for enterprises to participate in market competition, so cost control has become one of the focus of attention. The current situation of cost control in marine diesel engine manufacturing enterprises in China is worrying. Although our manufacturing advantage is cost, it is a short board in cost control. In order to break through the crisis transformation and upgrade, the marine diesel engine manufacturing industry must make great efforts in cost control to continue to maintain the advantages of Chinese manufacturing. At present, the cost control concept of marine diesel engine manufacturers in China is old and still based on the traditional cost control theory. On the one hand, it has a single control range. Its control scope is mainly focused on the production and manufacturing process, and very little consideration is given to cost control in the process of product design and processing, which directly affects the vast majority of the product cost. It does not consider from the whole, but only one-sidedly analyzes the influence product cost factor and reduces the cost method. On the other hand, the economy is out of touch with technology. It only carries on the cost control from the economic aspect, but does not consider to optimize the mechanical performance of the marine diesel engine at the technical level. Value engineering, as a modern management technology and thought method, analyzes its function while studying the cost, and analyzes its cost while researching the function so as to optimize the cost structure and enhance the economic benefit. In this paper, the cost control of lifeboat diesel engine is studied based on the theory of value engineering. The function of lifeboat diesel engine is analyzed by systematic function analysis technique (FAST) and the model of product function evaluation is constructed. Taking 16 key parts of the product as the analysis object of value engineering, the functional cost of parts is analyzed by using ABC classification method. According to the importance of parts and components, it can be divided into three categories. According to the basic formula of value engineering, the value coefficient of product parts is calculated, the value of parts and components is analyzed preliminarily, and the parts that need to be improved are determined through the value evaluation of the most suitable region method. The feasible improvement scheme is given and the cost evaluation is carried out. The ultimate purpose of this paper is to introduce the theory of value engineering into traditional cost control, to combine function improvement with cost control, to optimize the functional cost structure of marine diesel engine effectively, and to improve the mechanical performance of lifeboat diesel engine. Promote diesel engine manufacturing technology progress, strengthen enterprise cost control, improve enterprise profit level.
【學位授予單位】：江蘇科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.4;F406.72

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