X公司新產品研發(fā)中的成本控制
發(fā)布時間：2018-10-07 20:49
【摘要】：新產品的研發(fā)成本主要由要素成本、質量成本和環(huán)境成本組成，，各種成本項目之間并不是孤立的，它們之間是發(fā)生橫向聯(lián)系的，各部分之間是相互作用、聯(lián)系和制約。研發(fā)新的產品絕不能單一看重降低成本開支，因此本文研究各成本項目之間的聯(lián)系，以提高產品的性價比為目的，以價值工程思想為指導，以產品的設計、生產、銷售、使用的循環(huán)周期為出發(fā)點對產品進行技術指標和經濟效益進行論證，對企業(yè)的新產品研發(fā)的全過程的相關成本項目和工作流程進行優(yōu)化配置，提高資金的運用效率，提供人力的最優(yōu)化效用，滿足企業(yè)追求降低成本的需要。本文主要是研究了在新產品的研發(fā)過程中的項目成本，對各項目成本的構成及相互關系進行分析，并且采用技術經濟學的觀點討論了配置各項目成本的辦法。 在此基礎之上，本文設計了新產品研發(fā)的成本控制模式，也就是企業(yè)首先采集市場信息和對自己的競爭區(qū)間進行劃分，確定產品的主要的客戶群和客戶的最大需要，由此確定新產品的市場定位和研發(fā)方向，由于各項目成本的相互聯(lián)系和制約，存在無數的分配方案，為企業(yè)找到適合自己需要的產品成本方案，優(yōu)化產品目標成本配置，提升企業(yè)產品成本控制能力，否則，產品成本過高市場競爭空間有限，產品成本過低產品的使用價值太低和市場周期過短也不利于企業(yè)的競爭，產品生產就要反向流動需要再次研發(fā)設計。 本論文共有六個章節(jié)， 第一章，主要是本論文研究的背景及意義。 第二章，主要是結合工業(yè)企業(yè)產品研發(fā)背景，說明了研究意義，搜集整理了國內處關于新產品成本控制方面的已有研究結果，并且提出了本論文的個人見解和研究解決問題的辦法及不足之處。 第三章,主要是對企業(yè)的產品研發(fā)中成本控制的流程，并對各相關概念進行了說明，確定本文的成本控制的指導原則和成本的涵蓋范圍。 第四章是對在新產品研發(fā)中各項目成本的內容進行了研究，詳細說明在新產品研發(fā)中目標成本控制中的要素成本控制、質量成本控制和環(huán)境成本控制的內容。 第五章主要是對在新產品研發(fā)中成本控制的流程做了詳細闡述。 第六章是結合公司實際案例說明成本控制在新產品研發(fā)中的應用。
[Abstract]:The cost of R & D of new product is mainly composed of factor cost, quality cost and environmental cost. Research and development of new products must not focus solely on reducing cost expenditure. Therefore, this paper studies the relationship between various cost items, aiming at improving the cost performance ratio of products, guided by the idea of value engineering, and guided by the design, production and sale of products. The cycle is used as the starting point to demonstrate the technical index and economic benefit of the product, optimize the allocation of the related cost items and workflow of the whole process of the enterprise's new product research and development, and improve the efficiency of the use of funds. To provide optimal utility of manpower to meet the needs of enterprises in pursuit of cost reduction. This paper mainly studies the project cost in the process of new product research and development, analyzes the composition and relationship of each project cost, and discusses the method of allocating each project cost from the point of view of technical economics. On this basis, this paper designs the cost control mode of new product research and development, that is, the enterprise first collects the market information and divides its own competition interval, determines the main customer group of the product and the customer's greatest need. Therefore, the market orientation and R & D direction of the new products are determined. Due to the interrelation and restriction of the cost of each project, there are numerous distribution schemes, which can find out the product cost scheme suitable for the enterprise and optimize the product target cost allocation. Otherwise, the product cost is too high, the market competition space is limited, the product cost is too low, the use value of the product is too low and the market cycle is too short, which is not conducive to the enterprise competition. The product production must reverse flow needs to research and develop the design again. There are six chapters in this thesis, the first chapter is the background and significance of this paper. The second chapter mainly explains the significance of the research combined with the research and development background of industrial enterprises, and collects and collates the existing results of domestic research on the cost control of new products. At the same time, the author puts forward the personal opinion of this paper and the methods and shortcomings of solving the problem. The third chapter is mainly about the process of cost control in product research and development of enterprises, and explains the related concepts, and determines the guiding principles of cost control and the scope of cost coverage in this paper. The fourth chapter studies the cost of each project in the new product research and development, and explains in detail the elements cost control, quality cost control and environmental cost control in the new product research and development. The fifth chapter describes the process of cost control in new product research and development in detail. Chapter 6 illustrates the application of cost control in new product development.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F273.2;F426.61;F406.72
本文編號：2255622
[Abstract]:The cost of R & D of new product is mainly composed of factor cost, quality cost and environmental cost. Research and development of new products must not focus solely on reducing cost expenditure. Therefore, this paper studies the relationship between various cost items, aiming at improving the cost performance ratio of products, guided by the idea of value engineering, and guided by the design, production and sale of products. The cycle is used as the starting point to demonstrate the technical index and economic benefit of the product, optimize the allocation of the related cost items and workflow of the whole process of the enterprise's new product research and development, and improve the efficiency of the use of funds. To provide optimal utility of manpower to meet the needs of enterprises in pursuit of cost reduction. This paper mainly studies the project cost in the process of new product research and development, analyzes the composition and relationship of each project cost, and discusses the method of allocating each project cost from the point of view of technical economics. On this basis, this paper designs the cost control mode of new product research and development, that is, the enterprise first collects the market information and divides its own competition interval, determines the main customer group of the product and the customer's greatest need. Therefore, the market orientation and R & D direction of the new products are determined. Due to the interrelation and restriction of the cost of each project, there are numerous distribution schemes, which can find out the product cost scheme suitable for the enterprise and optimize the product target cost allocation. Otherwise, the product cost is too high, the market competition space is limited, the product cost is too low, the use value of the product is too low and the market cycle is too short, which is not conducive to the enterprise competition. The product production must reverse flow needs to research and develop the design again. There are six chapters in this thesis, the first chapter is the background and significance of this paper. The second chapter mainly explains the significance of the research combined with the research and development background of industrial enterprises, and collects and collates the existing results of domestic research on the cost control of new products. At the same time, the author puts forward the personal opinion of this paper and the methods and shortcomings of solving the problem. The third chapter is mainly about the process of cost control in product research and development of enterprises, and explains the related concepts, and determines the guiding principles of cost control and the scope of cost coverage in this paper. The fourth chapter studies the cost of each project in the new product research and development, and explains in detail the elements cost control, quality cost control and environmental cost control in the new product research and development. The fifth chapter describes the process of cost control in new product research and development in detail. Chapter 6 illustrates the application of cost control in new product development.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F273.2;F426.61;F406.72
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