【摘要】：新產(chǎn)品的研發(fā)成本主要由要素成本、質(zhì)量成本和環(huán)境成本組成，，各種成本項(xiàng)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(chǎn)品絕不能單一看重降低成本開支，因此本文研究各成本項(xiàng)目之間的聯(lián)系，以提高產(chǎn)品的性價(jià)比為目的，以價(jià)值工程思想為指導(dǎo)，以產(chǎn)品的設(shè)計(jì)、生產(chǎn)、銷售、使用的循環(huán)周期為出發(fā)點(diǎn)對(duì)產(chǎn)品進(jìn)行技術(shù)指標(biāo)和經(jīng)濟(jì)效益進(jìn)行論證，對(duì)企業(yè)的新產(chǎn)品研發(fā)的全過(guò)程的相關(guān)成本項(xiàng)目和工作流程進(jìn)行優(yōu)化配置，提高資金的運(yùn)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(chǎn)品的研發(fā)過(guò)程中的項(xiàng)目成本，對(duì)各項(xiàng)目成本的構(gòu)成及相互關(guān)系進(jìn)行分析，并且采用技術(shù)經(jīng)濟(jì)學(xué)的觀點(diǎn)討論了配置各項(xiàng)目成本的辦法。 在此基礎(chǔ)之上，本文設(shè)計(jì)了新產(chǎn)品研發(fā)的成本控制模式，也就是企業(yè)首先采集市場(chǎng)信息和對(duì)自己的競(jìng)爭(zhēng)區(qū)間進(jìn)行劃分，確定產(chǎn)品的主要的客戶群和客戶的最大需要，由此確定新產(chǎn)品的市場(chǎng)定位和研發(fā)方向，由于各項(xiàng)目成本的相互聯(lián)系和制約，存在無(wú)數(shù)的分配方案，為企業(yè)找到適合自己需要的產(chǎn)品成本方案，優(yōu)化產(chǎn)品目標(biāo)成本配置，提升企業(yè)產(chǎn)品成本控制能力，否則，產(chǎn)品成本過(guò)高市場(chǎng)競(jìng)爭(zhēng)空間有限，產(chǎn)品成本過(guò)低產(chǎn)品的使用價(jià)值太低和市場(chǎng)周期過(guò)短也不利于企業(yè)的競(jìng)爭(zhēng)，產(chǎn)品生產(chǎn)就要反向流動(dòng)需要再次研發(fā)設(shè)計(jì)。 本論文共有六個(gè)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(jié)合工業(yè)企業(yè)產(chǎn)品研發(fā)背景，說(shuō)明了研究意義，搜集整理了國(guó)內(nèi)處關(guān)于新產(chǎn)品成本控制方面的已有研究結(jié)果，并且提出了本論文的個(gè)人見(jiàn)解和研究解決問(wèn)題的辦法及不足之處。 第三章,主要是對(duì)企業(yè)的產(chǎn)品研發(fā)中成本控制的流程，并對(duì)各相關(guān)概念進(jìn)行了說(shuō)明，確定本文的成本控制的指導(dǎo)原則和成本的涵蓋范圍。 第四章是對(duì)在新產(chǎn)品研發(fā)中各項(xiàng)目成本的內(nèi)容進(jìn)行了研究，詳細(xì)說(shuō)明在新產(chǎn)品研發(fā)中目標(biāo)成本控制中的要素成本控制、質(zhì)量成本控制和環(huán)境成本控制的內(nèi)容。 第五章主要是對(duì)在新產(chǎn)品研發(fā)中成本控制的流程做了詳細(xì)闡述。 第六章是結(jié)合公司實(shí)際案例說(shuō)明成本控制在新產(chǎn)品研發(fā)中的應(yīng)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(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F273.2;F426.61;F406.72

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