非标设备设计成本管理优化

发布时间：2018-04-26 17:16

本文选题：设计成本 + 6Sigma　；参考：《大连理工大学》2014年硕士论文

【摘要】：设计成本在产品成本占有70%左右的影响程度,这使越来越多的学者开始将成本管理的重点转移到设计阶段。一个有效的设计成本管理系统可以使整个产品成本在整个产品生命周期中都得到有效控制。虽然设计成本在产品成本体系中的重要性已经成为了众多成本研究者的一个共识,但是对设计成本的研究却停留在一个比较浅显的阶段,从理论和技术上都不太成熟。现在很多产品成本的研究都集中在制造成本中。这样的现状跟设计成本研究难度大有关。设计成本有制造成本不一样,制造成本很多信息都是实际存在的过程,研究者可以通过研究,分析现在制造过程,得到很多成本信息。但是设计过程很多成本信息属于无形的,是存在于设计者的设计图纸中。人们很难通过这些图纸来精确确定设计的成本,只能经验性的得出一些成本信息,而这些图纸在实现过程中真正花费的成本,往往都属于事后成本,能够改善的空间很有限。论文首先说明了研究的背景,对国内外产品成本研究的现状,设计成本研究的状态进行了阐述,特别是针对非标设备制造商的设计成本管理特殊性。为了更好的建立一套设计成本管理体系,本文介绍了6Sigma方法,介绍了对建立新流程适用的DMADV流程,每个流程阶段需要解决的问题和输出的成果。通过DMADV的流程,对设计成本的影响因素进行了分析,将整个设计流程分成3个主要的阶段,概念设计、方案设计和详细设计阶段。根据每个阶段的设计侧重点不同,设计成本的控制重点也不尽相同。在概念设计阶段由于信息量不足,设计成本的控制重点在目标成本的确定上,根据销售部门给出的目标成本,将客户需求转换为设计需求,核实目标成本的结构,给后续工作提供合理、尽量准确的目标成本。在方案设计阶段,设计成本的控制重点在细化符合客户要求的设计结构上,希望通过先进的设计方法,优化设计结构,达到合理控制成本的目的。在详细设计阶段,设计成本控制重点在通过更全面的专业知识和审核结构,使设计图纸更符合工艺性,低制造成本的要求,达到设计成本控制的目的。虽然每个阶段控制重点不太一样,但是很多影响因素是类似的。在这三个设计阶段的基础上,考虑了产品全生命周期成本管理理念,制定了一套从设计前期的成本管理,一直到产品售后服务中跟设计有关的成本管理方法。设计人员可以在这套体系的指导下开展工作,在不同的设计阶段采用不同的方法,具有很强的指导意义。本文结合了一个实际案例,对所优化的设计成本管理体系进行了验证,并提出了需待改进的地方。本文结合6Sigma方法对现有设计成本管理模式进行了分析,基于非标设备制造企业的设计流程,是从6Sigma管理理念出发,将设计质量和设计成本变成一个息息相关的整体来考虑,提出了一套在保证设计质量的前提下,能够有效做到控制设计成本的管理系统,具有很强的实际操作指导性。
[Abstract]:The cost of design affects the product cost about 70 % , which makes the more and more scholars begin to shift the focus of cost management to the design stage . An effective design cost management system can effectively control the whole product cost throughout the product life cycle .

Although the importance of design cost in product cost system has become a common understanding of many cost researchers , the research on design cost remains in a relatively shallow stage , which is not mature in theory and technology .

The design cost is different , the manufacturing cost is much information is the actual process , the researchers can study , analyze the present manufacturing process , get a lot of cost information . But many cost information of the design process is intangible , it is in the designer ' s design drawing . It is difficult to adopt these drawings to accurately determine the design cost , can only get some cost information , and the actual cost of these drawings in the realization process , often belong to the ex post cost , can improve the space very limited .

Firstly , the background of the research is explained , the status of the research on the cost of the products at home and abroad is described , especially the particularity of the design cost management of the non - standard equipment manufacturers . In order to build a design cost management system , this paper introduces the method of 6Sigma , introduces the DMADV process which is applicable to the new process , and the problems and outputs that need to be solved in each process stage .

Based on the process of DMADV , the influencing factors of design cost are analyzed , and the whole design flow is divided into three main phases , concept design , scheme design and detailed design stage .

Based on these three design stages , the whole life cycle cost management idea of the product is considered , and a set of cost management methods related to the design from the pre - design cost management to the after - sales service of the product has been developed . The designer can carry out the work under the guidance of the system . The designer can adopt different methods in different design stages , and has very strong directive significance . In this paper , a practical case is combined to verify the optimized design cost management system , and the place to be improved is put forward .

This paper analyzes the existing design cost management model by combining with the 6Sigma method . Based on the idea of 6Sigma management , the design quality and design cost are considered as a whole , and a set of management systems which can effectively control the design cost can be effectively managed under the premise of ensuring the design quality .

【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

【参考文献】