汽车内饰件非标设备项目的目标成本控制与评价研究

发布时间：2019-01-29 00:12

【摘要】：汽车内部舒适度已经成为消费者选择新车时考虑的第二大因素，汽车内饰件的功能性、舒适性、美观性都是顾客考虑的因素，其造型设计、整体风格、功能设计、颜色搭配、细节体现也日益的多元化。因此，对汽车内饰件非标设备的个性化程度提出了更高的要求，以满足市场和客户的个性化需求。由于生产汽车内饰件非标设备是根据客户要求的一次性生产活动，在满足客户要求的同时，如何在一次性的生产活动中对汽车内饰件非标设备的成本进行有效的控制与评价是一个值得关注的问题。本文建立了汽车内饰件非标设备项目目标成本控制与评价方法：首先对项目管理和目标成本管理的理论进行了介绍；其次分析了汽车内饰件非标设备项目的生命周期，并按个阶段建立了它的工作分解结构；根据其工作分解结构所列出的工作内容确定其成本列项，并依此建立汽车内饰件非标设备的目标成本控制和评价方法；把汽车内饰件非标设备项目目标成本控制和评价方法应用于单点超声波焊机的实际案例；最后，通过案例的结论，反过来发现问题，，改进目标成本的分解和控制，在下一次的非标设备项目中加以应用，以得到更优的评价结果。由于非标设备的项目周期较短，通过这样的目标成本控制评价和管理，周而复始、持续提高，使得非标设备的制造成本、质量都得到了很好的提升，形成一个闭环的目标成本控制评价方法。实证研究表明本文的汽车内饰件非标设备的项目目标成本控制与评价方法具有较强的科学性和实用性。
[Abstract]:The interior comfort of a car has become the second major factor to be considered when consumers choose a new car. The function, comfort and beauty of the interior accessories are all the factors considered by the customer. Their modeling design, overall style, function design, color matching, Details are also increasingly diversified. Therefore, a higher demand is put forward for the individuation degree of the non-standard equipment of automobile interior decoration to meet the individuation demand of the market and the customers. Since the production of non-standard equipment for automotive interior accessories is a one-off production activity according to customer requirements, it meets the requirements of customers at the same time, How to effectively control and evaluate the cost of non-standard equipment for automobile interior accessories in one-off production activities is a problem worth paying attention to. In this paper, the methods of target cost control and evaluation of non-standard equipment for automotive interior accessories are established: firstly, the theory of project management and target cost management is introduced; Secondly, the life cycle of non-standard equipment items of automobile interior accessories is analyzed, and its work decomposition structure is established according to each stage. According to the work content listed in the work decomposition structure, the cost items are determined, and the target cost control and evaluation method of non-standard equipment for automotive interior accessories are established. The objective cost control and evaluation method of non-standard equipment for automotive interior accessories is applied to the practical case of single-point ultrasonic welding machine. Finally, through the conclusion of the case, we can find the problem in turn, improve the decomposition and control of the target cost, and apply it to the next non-standard equipment project in order to get a better evaluation result. Because of the short project period of the non-standard equipment, through the evaluation and management of the target cost control, the cost and quality of the non-standard equipment have been improved very well. A closed loop evaluation method of target cost control is formed. The empirical study shows that the project target cost control and evaluation method of this paper is scientific and practical.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：U463.839.2

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