产品研发的成本管理研究

发布时间：2018-01-11 18:02

本文关键词：产品研发的成本管理研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：管理学界有一种观点认为，一个产品成本在研发成功后就已大致定型，80%左右的成本就已确定，后期的生产制造过程，其可控的仅仅是减少生产制造过程中的原材料的损耗以及提高组装效率，很难改变设计留下的问题和不足[1]。可见研发成本的管理对研发制造型企业是非常重要的。本文以服务器的研发的成本管理为例，从研发成本管理的流程和研发成本管理的内容两个方面，也就是纵向和横向，采用按成本设计的方法，试着论述怎样做研发成本管理及研发成本管理应该做些什么，旨在为我国的研发生产一体的企业提供理论上和应用上的借鉴。本文主要分为五部分：第一部分主要从选题背景开始，结合前人的研究结果，分析我国研发成本管理研发的现状，说明产品研发阶段成本管理的重要性和必要性，为后边的论述做准备。第二部分主要描述了什么是研发成管理及成本管理的原则性：效益性，全面性及动态性。如果没有效益，做研发成本管理就没有了意义。在研发成本管理中必须有全面、动态的思想。第三部分运用目标成本管理法，从研发成本管理的步骤阐述怎样做成本管理。首先要做好事前管理的成本预测，成本计划，，成本决策，才能在成本核算，成本分析及成本考核及奖惩上能有较大的余地。所以这部分的重点在于成本预测，成本计划和成本决策。第四部分运用价值工程分析的方法，从零部件，生产设备，人力资源，技术及品质成本五个要素，对成本管理的从横向进行分析。在具体项目的研发中，应该和供应商，客户结成联盟，将零部件的成本降到一个合理的水平；尽可能选用通用的设备；减少技术的支出，多做自主开发；理解品质成本管理要有一个总成本的概念，理解产品品质成本等于预防成本，检验成本，缺陷成本和外部品质保证成本之和，并非简单地认为预防成本越高就越好。第五部分以SL产品为例，通过对富士康惠普服务器中心成本管理现状的分析，结合第二部分和第三部分的理论，提出了一些具体降低成本的解决方案：提高全员，特别是设计人员的成本意识，做好成本管理的流程，大力开发人力资源，做好品质成本的规划等。
[Abstract]:There is a view in the field of management that the cost of a product has been roughly fixed by 80% or so after the success of R & D, and the later production process. It can only reduce the loss of raw materials in manufacturing process and improve the assembly efficiency. It is difficult to change the problems and deficiencies left by the design. [1. It can be seen that the management of R & D cost is very important to R & D manufacturing enterprises. This paper takes the R & D cost management of the server as an example, from two aspects: the process of R & D cost management and the content of R D cost management. That is, vertical and horizontal, using the method of cost design, try to discuss how to do R & D cost management and what should be done in R & D cost management. This paper is mainly divided into five parts: The first part mainly from the background of the topic, combined with previous research results, analysis of the status quo of R & D cost management research and development in China, explain the importance and necessity of cost management in product R & D stage. Prepare for the later discussion. The second part mainly describes the principles of R & D management and cost management: efficiency, comprehensiveness and dynamics. There is no point in doing R & D cost management. There must be a comprehensive and dynamic idea in R & D cost management. The third part uses the method of target cost management to explain how to do cost management from the step of R & D cost management. There is room for cost analysis, cost assessment, rewards and penalties. So this part focuses on cost forecasting, cost planning and cost decision. Part 4th uses the method of value engineering analysis, from the components, production equipment, human resources, technology and quality costs from the five elements, cost management from the horizontal analysis. In the specific project research and development. Should form an alliance with suppliers and customers to reduce the cost of components to a reasonable level; Use of universal equipment as far as possible; Reduce the expenditure of technology, do more independent development; Understanding quality cost management requires a concept of total cost, understanding that product quality costs are equal to the sum of prevention costs, inspection costs, defect costs and external quality assurance costs. It's not simply that the higher the cost of prevention, the better. Part 5th takes SL products as an example, through the analysis of Foxconn HP server center cost management status, combined with the second part and the third part of the theory. Some solutions to reduce cost are put forward, such as raising the cost consciousness of the whole staff, especially the designer, making the process of cost management, vigorously developing human resources, making good quality cost planning, and so on.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F273.2;F275.3

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