本文選題：救生艇柴油機(jī) + 價(jià)值工程��； 參考：《江蘇科技大學(xué)》2014年碩士論文

【摘要】：船用柴油機(jī)制造業(yè)的發(fā)展和我國(guó)船舶工業(yè)的發(fā)展緊密相連，兩者都是我國(guó)國(guó)防建設(shè)的重要組成部分。近年來(lái)，受全球經(jīng)濟(jì)復(fù)蘇緩慢和國(guó)際航運(yùn)市場(chǎng)持續(xù)低迷的影響，造船業(yè)利潤(rùn)下滑，一直處于低位徘徊；同時(shí)，由于船舶產(chǎn)業(yè)的產(chǎn)能過(guò)剩嚴(yán)重，行業(yè)競(jìng)爭(zhēng)激烈，導(dǎo)致了船價(jià)大幅下跌，使得為船舶配套的救生艇柴油機(jī)價(jià)格也隨之下降，一些企業(yè)甚至處于虧損的邊緣。為了增強(qiáng)船用柴油機(jī)企業(yè)的競(jìng)爭(zhēng)力，搶占市場(chǎng)，提升柴油機(jī)的價(jià)格競(jìng)爭(zhēng)優(yōu)勢(shì)是企業(yè)參與市場(chǎng)競(jìng)爭(zhēng)的關(guān)鍵，因此成本控制成為了企業(yè)關(guān)注的重點(diǎn)之一。 我國(guó)船用柴油機(jī)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(shì)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(jī)制造業(yè)必須在成本控制方面下大功夫，才能突破危機(jī)轉(zhuǎn)型升級(jí)繼續(xù)保持中國(guó)制造的優(yōu)勢(shì)。目前，我國(guó)船用柴油機(jī)制造企業(yè)對(duì)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(chǔ)。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(chǎn)制造過(guò)程上，而極少的考慮產(chǎn)品設(shè)計(jì)、加工工藝等過(guò)程的成本控制，而這兩者直接影響了產(chǎn)品成本的絕大部分，它并沒(méi)有從整體上考慮而只是片面的分析影響產(chǎn)品成本的因素和降低成本的方法。另一方面，經(jīng)濟(jì)與技術(shù)相脫節(jié)。它只是從經(jīng)濟(jì)層面的角度進(jìn)行了產(chǎn)品的成本控制，而并沒(méi)有在技術(shù)層面考慮對(duì)船用柴油機(jī)的機(jī)械性能進(jìn)行優(yōu)化。 價(jià)值工程作為一種現(xiàn)代的管理技術(shù)與思想方法，研究成本的同時(shí)對(duì)其功能進(jìn)行分析，研究功能的同時(shí)對(duì)其成本進(jìn)行分析從而達(dá)到優(yōu)化成本結(jié)構(gòu)以及提升經(jīng)濟(jì)效益的目的。本文結(jié)合價(jià)值工程理論進(jìn)行救生艇柴油機(jī)的成本控制研究，對(duì)救生艇柴油機(jī)采用系統(tǒng)化功能分析技術(shù)（FAST）分析功能并構(gòu)建產(chǎn)品功能評(píng)價(jià)分析模型，將產(chǎn)品的16個(gè)關(guān)鍵部件作為價(jià)值工程的分析對(duì)象，運(yùn)用ABC分類(lèi)法對(duì)零部件的功能成本進(jìn)行分析，根據(jù)零部件的重要度劃分為三類(lèi)。依據(jù)價(jià)值工程的基本公式計(jì)算產(chǎn)品零部件的價(jià)值系數(shù)，初步對(duì)零部件的價(jià)值進(jìn)行分析，再進(jìn)一步通過(guò)最適合區(qū)域法對(duì)其進(jìn)行價(jià)值評(píng)價(jià)，確定出需改進(jìn)的部件，給出可實(shí)施的改進(jìn)方案并進(jìn)行成本評(píng)價(jià)。本文最終的目的是將價(jià)值工程理論引入傳統(tǒng)的成本控制中，使功能改進(jìn)和成本控制有機(jī)結(jié)合，對(duì)船用柴油機(jī)產(chǎn)品功能成本結(jié)構(gòu)進(jìn)行有效的優(yōu)化，改善救生艇柴油機(jī)的機(jī)械性能，促進(jìn)柴油機(jī)制造技術(shù)進(jìn)步，加強(qiáng)企業(yè)成本控制，，提高企業(yè)利潤(rùn)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(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.4;F406.72

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