汽车线束开发项目中全生命周期成本管理的应用研究

发布时间：2018-05-28 00:32

本文选题：产品生命周期 + 目标成本法　；参考：《东华大学》2014年硕士论文

【摘要】：在当今科技迅速发展,人们对生活条件日益要求提升,企业对供应商的管理日趋严格的局势下,企业面临着巨大的考验。同时,现代企业生产运作管理方法层出不穷,项目成本管理在企业中的地位越来越重要,而传统的成本控制方法存在各种的弊端,因此,多元化的项目成本管理方法初现端倪。文章以产品全生命周期为基础,结合线束制造企业的特殊性,通过研究一个产品项目的设计阶段,生产阶段,营销阶段和售后阶段的成本管理,结合项目管理的理念,提出了不同于传统生产企业的成本管理方法体系。基于项目管理十大体系中的项目成本管理为理论背景,旨在谈论项目成本管理在项目开发的全生命周期之中的作用。本文讨论的全生命周期仅针对单个商品即线束产品的寿命,并且文章使用了项目管理知识中的一些方法与工具对产品设计阶段、产品量产阶段、产品营销和售后阶段的成本管理进行了分析与应用。通过分析及应用后认为：在产品设计阶段应采用目标成本法和价值工程法,成本管理的重点是产品功能和相应成本的设计,关键点在于功能的合理性和成本的必要性确立,重点不应该放在设计费用的控制上；在产品的量产阶段,可采用目前流行的作业成本法,重点应打破传统的生产流程方式,采用新型的作业成本法,对企业的资源有更合理的运用,以达到更好的成本管理目的；产品营销和售后阶段虽处在项目生命周期的后期,但是相应的成本管理也至关重要,重点应放在营销成本,客户成本和环境成本的管理,这关系到企业的经济、社会效益和长远发展。最后本文以B公司的A线束项目为样本,从这一项目全生命周期中的成本管理角度,分别对A线束项目的产品设计阶段、产品生产阶段、产品营销和售后阶段的成本管理进行了理论分析和实践总结,并通过与相关公司的对比分析肯定了实施全生命周期成本管理的优势与特点,同时也找出了B公司的不足与问题,并提出了自己的建议与对策,以期对B公司未来项目的发展起到一定的作用。
[Abstract]:With the rapid development of science and technology, the increasing demand for living conditions and the increasingly strict management of suppliers, enterprises are facing a great test. At the same time, the modern enterprise production operation management method emerges one after another, the project cost management is more and more important in the enterprise, but the traditional cost control method has each kind of malpractice, therefore, the diversified project cost management method appears at the beginning. Based on the whole life cycle of the product and the particularity of the wire harness manufacturing enterprise, this paper studies the cost management of a product project in the design stage, production stage, marketing stage and after-sale stage, and combines the concept of project management. The cost management method system which is different from the traditional production enterprise is put forward. Based on the theoretical background of project cost management in the ten systems of project management, the purpose of this paper is to discuss the role of project cost management in the whole life cycle of project development. The whole life cycle discussed in this paper is only for the life of a single commodity, that is, the wire harness product, and some methods and tools in the project management knowledge are used for the product design phase, the product mass production stage, Product marketing and post-sale stage of cost management were analyzed and applied. Through the analysis and application, it is concluded that the objective cost method and value engineering method should be adopted in the product design stage, the key point of cost management is the design of product function and corresponding cost, and the key point lies in the rationality of function and the necessity of cost establishment. The emphasis should not be on the control of design costs; in the mass production stage of products, the current prevailing activity-based costing method should be adopted, and the emphasis should be on breaking with the traditional production process and adopting a new type of activity-based costing method. In order to achieve better cost management, product marketing and after-sale stage are in the late stage of the project life cycle, but the corresponding cost management is also very important, the emphasis should be on marketing cost. Customer cost and environmental cost management, which is related to the economic, social and long-term development of the enterprise. Finally, taking the A wire harness project of B Company as the sample, from the cost management point of view of the whole life cycle of this project, the product design stage and the product production stage of the A wire harness project are analyzed respectively. The theory and practice of cost management in product marketing and after-sale stage are analyzed and summarized, and the advantages and characteristics of implementing life-cycle cost management are confirmed through comparative analysis with related companies. At the same time, the shortcomings and problems of company B are also found out. Some suggestions and countermeasures are put forward in order to play a certain role in the development of B Company's future projects.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F275.3

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