【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目之間的聯(lián)系，以提高產(chǎn)品的性價比為目的，以價值工程思想為指導(dǎo)，以產(chǎn)品的設(shè)計、生產(chǎn)、銷售、使用的循環(huán)周期為出發(fā)點(diǎn)對產(chǎn)品進(jìn)行技術(shù)指標(biāo)和經(jīng)濟(jì)效益進(jìn)行論證，對企業(yè)的新產(chǎn)品研發(fā)的全過程的相關(guān)成本項目和工作流程進(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)過程中的項目成本，對各項目成本的構(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)討論了配置各項目成本的辦法。 在此基礎(chǔ)之上，本文設(shè)計了新產(chǎn)品研發(fā)的成本控制模式，也就是企業(yè)首先采集市場信息和對自己的競爭區(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(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)品成本過高市場競爭空間有限，產(chǎn)品成本過低產(chǎn)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(chǎn)品生產(chǎn)就要反向流動需要再次研發(fā)設(shè)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(jié)合工業(yè)企業(yè)產(chǎn)品研發(fā)背景，說明了研究意義，搜集整理了國內(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(chǎn)品研發(fā)中成本控制的流程，并對各相關(guān)概念進(jìn)行了說明，確定本文的成本控制的指導(dǎo)原則和成本的涵蓋范圍。 第四章是對在新產(chǎn)品研發(fā)中各項目成本的內(nèi)容進(jìn)行了研究，詳細(xì)說明在新產(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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F273.2;F426.61;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張明親,楊倩;價值工程在人力資源管理中的應(yīng)用研究[J];商業(yè)研究;2003年13期

2 王珊,凌春華;人力資源價值計量模型初探[J];商業(yè)研究;2003年19期

3 魏明;論戰(zhàn)略人力資源管理[J];重慶商學(xué)院學(xué)報;2002年06期

4 張小兵;戰(zhàn)略人力資源管理及對我國企業(yè)的啟示[J];當(dāng)代經(jīng)濟(jì);2004年02期

5 宋哲;;機(jī)場人力資源成本控制方案研究[J];當(dāng)代經(jīng)理人;2006年08期

6 王雪華,劉榮,李廣,陳偉;新產(chǎn)品研發(fā)流程再造的設(shè)想[J];大連理工大學(xué)學(xué)報(社會科學(xué)版);2001年01期

7 隋敬先,蔣順;淺談人力資源管理會計理論的框架[J];北方經(jīng)貿(mào);2004年07期

8 左小德;作業(yè)成本管理與價值工程在產(chǎn)品開發(fā)設(shè)計階段的應(yīng)用[J];價值工程;2003年01期

9 張彩江,胡俊雄;人力資源價值評價模式[J];價值工程;1999年02期

10 劉永澤,戴軍;論知識經(jīng)濟(jì)對人力資源會計的影響[J];會計研究;2000年03期

本文編號：2255622