本文選題：新產(chǎn)品研發(fā) + 成本控制�。� 參考：《天津大學》2016年碩士論文

【摘要】：近年來,隨著土地、勞動力等生產(chǎn)要素成本的持續(xù)攀升,我國企業(yè)已步入高成本時代,以往靠低勞動力成本、資源消耗和犧牲環(huán)境獲取的低成本競爭優(yōu)勢將不復存在。由于我國產(chǎn)業(yè)目前總體仍處于全球產(chǎn)業(yè)鏈中的低端,普遍缺少核心技術(shù),產(chǎn)品附加值低,企業(yè)經(jīng)營對生產(chǎn)要素成本上升比較敏感。面對日益激烈的國際化競爭環(huán)境,中國企業(yè)應不斷創(chuàng)新,努力提高技術(shù)研發(fā)、成本管理水平,把生產(chǎn)要素成本上升帶來的不利影響降到最低。新產(chǎn)品研發(fā)是企業(yè)后續(xù)經(jīng)營活動的源頭,統(tǒng)計資料表明新產(chǎn)品研發(fā)過程成本占整個產(chǎn)品成本的80%以上,新產(chǎn)品一旦完成設(shè)計,與其相關(guān)的材料、設(shè)備、人力成本便已基本確定,在其他方面降低成本的效果相對比較有限。因此,如何在保證產(chǎn)品質(zhì)量和服務的前提下,通過科學合理的成本控制方法有效控制新產(chǎn)品研發(fā)過程成本,重新獲得技術(shù)經(jīng)濟競爭優(yōu)勢對當下的中國企業(yè)來講尤為重要。本文通過理論研究與實例研究相結(jié)合的方式說明新產(chǎn)品研發(fā)成本控制的問題。首先,本文梳理了新產(chǎn)品研發(fā)過程成本控制的相關(guān)概念界定和理論基礎(chǔ),介紹了成本控制的主要方法。其次,以H公司為研究對象,針對其新產(chǎn)品研發(fā)過程成本控制存在的問題現(xiàn)狀進行了問卷調(diào)查,并對問卷調(diào)查結(jié)果進行分析總結(jié)。接著對新產(chǎn)品研發(fā)過程中的概念規(guī)劃、詳細設(shè)計以及批量試制三個不同階段成本控制的關(guān)鍵點和成本控制方法的選用進行了闡述,同時也對成本控制方案實施所需組織、流程、制度等方面的保障措施進行了論述;通過將多種成本控制方法和產(chǎn)品研發(fā)設(shè)計有機結(jié)合,形成一套有效的新產(chǎn)品研發(fā)全過程成本控制方案。最后引入H公司高強高導接觸線系列化研發(fā)項目案例,將目標成本法與價值工程結(jié)合的全過程成本控制方案應用其中。案例中主要闡述了初步方案評選、目標成本確定、價值工程應用等內(nèi)容,并對分析結(jié)果提出了后續(xù)改進措施,從而驗證了成本控制方案的使用價值。本文綜合應用了各種有效的成本控制方法,避免了單一成本控制方法存在的生搬硬套、理論與實際不符的情況。該方案的成功應用將為更多的企業(yè)進行新產(chǎn)品研發(fā)成本控制提供借鑒和參考,不僅可以避免研發(fā)資金的浪費,提高企業(yè)成本競爭能力,同時也是企業(yè)新產(chǎn)品研發(fā)成功的保證。
[Abstract]:In recent years, with the increasing cost of production factors such as land and labor, Chinese enterprises have entered the era of high cost. In the past, the low cost competitive advantage gained by low labor cost, resource consumption and sacrificing environment will no longer exist. Because the industry of our country is still in the low end of the global industrial chain at present, the core technology is generally lacking, the added value of the product is low, and the enterprise management is more sensitive to the rising cost of the factor of production. In the face of the increasingly fierce international competition environment, Chinese enterprises should innovate constantly, strive to improve the level of technology research and development, cost management, and minimize the adverse effects brought by the rising cost of production factors. New product research and development is the source of the enterprise's subsequent business activities. Statistics show that the cost of the new product development process accounts for more than 80% of the total product cost. Once the new product has completed its design, the related materials, equipment, and manpower costs have been basically determined. The effect of cost reduction in other areas is relatively limited. Therefore, under the premise of guaranteeing product quality and service, how to effectively control the cost of new product R & D process through scientific and reasonable cost control method, and how to regain the competitive advantage of technology economy is particularly important for the present Chinese enterprises. In this paper, the cost control of new product R & D is explained by the combination of theoretical research and case study. Firstly, this paper reviews the definition and theoretical basis of cost control in the process of new product development, and introduces the main methods of cost control. Secondly, taking H Company as the research object, the paper carries on the questionnaire survey to its new product R & D process cost control present situation, and carries on the analysis summary to the questionnaire survey result. Then, the key points of cost control and the selection of cost control methods in three different stages of new product research and development are described, such as concept planning, detailed design and batch trial production. At the same time, the organization and flow of cost control scheme are also discussed. By combining various cost control methods with product R & D design, a set of effective cost control schemes for the whole process of product development is formed. Finally, a series of R & D project cases of high strength and high conductance contact line of H Company are introduced, and the whole process cost control scheme which combines target cost method with value engineering is applied. In the case, the selection of preliminary scheme, the determination of target cost, the application of value engineering and so on are described, and the following improvement measures are put forward to verify the use value of cost control scheme. In this paper, a variety of effective cost control methods are used to avoid the problem that the single cost control method does not conform to the theory and practice. The successful application of this scheme will provide reference and reference for more enterprises to control the cost of R & D of new products. It can not only avoid the waste of R & D funds and improve the cost competitiveness of enterprises, but also guarantee the success of R & D of new products.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F426.3;F273.1;F406.7

【相似文獻】

相關(guān)期刊論文 前10條

1 范利群;加強事改企單位的成本控制[J];農(nóng)場經(jīng)濟管理;2000年04期

2 李學峰;建設(shè)節(jié)約型企業(yè)加強成本控制[J];會計之友;2005年04期

3 韓l毢，

本文編號：2033633