H公司新产品研发成本控制研究

发布时间：2018-06-18 02:35

本文选题：新产品研发 + 成本控制　；参考：《天津大学》2016年硕士论文

【摘要】：近年来,随着土地、劳动力等生产要素成本的持续攀升,我国企业已步入高成本时代,以往靠低劳动力成本、资源消耗和牺牲环境获取的低成本竞争优势将不复存在。由于我国产业目前总体仍处于全球产业链中的低端,普遍缺少核心技术,产品附加值低,企业经营对生产要素成本上升比较敏感。面对日益激烈的国际化竞争环境,中国企业应不断创新,努力提高技术研发、成本管理水平,把生产要素成本上升带来的不利影响降到最低。新产品研发是企业后续经营活动的源头,统计资料表明新产品研发过程成本占整个产品成本的80%以上,新产品一旦完成设计,与其相关的材料、设备、人力成本便已基本确定,在其他方面降低成本的效果相对比较有限。因此,如何在保证产品质量和服务的前提下,通过科学合理的成本控制方法有效控制新产品研发过程成本,重新获得技术经济竞争优势对当下的中国企业来讲尤为重要。本文通过理论研究与实例研究相结合的方式说明新产品研发成本控制的问题。首先,本文梳理了新产品研发过程成本控制的相关概念界定和理论基础,介绍了成本控制的主要方法。其次,以H公司为研究对象,针对其新产品研发过程成本控制存在的问题现状进行了问卷调查,并对问卷调查结果进行分析总结。接着对新产品研发过程中的概念规划、详细设计以及批量试制三个不同阶段成本控制的关键点和成本控制方法的选用进行了阐述,同时也对成本控制方案实施所需组织、流程、制度等方面的保障措施进行了论述;通过将多种成本控制方法和产品研发设计有机结合,形成一套有效的新产品研发全过程成本控制方案。最后引入H公司高强高导接触线系列化研发项目案例,将目标成本法与价值工程结合的全过程成本控制方案应用其中。案例中主要阐述了初步方案评选、目标成本确定、价值工程应用等内容,并对分析结果提出了后续改进措施,从而验证了成本控制方案的使用价值。本文综合应用了各种有效的成本控制方法,避免了单一成本控制方法存在的生搬硬套、理论与实际不符的情况。该方案的成功应用将为更多的企业进行新产品研发成本控制提供借鉴和参考,不仅可以避免研发资金的浪费,提高企业成本竞争能力,同时也是企业新产品研发成功的保证。
[Abstract]:In recent years, with the increasing cost of production factors such as land and labor, Chinese enterprises have entered the era of high cost. In the past, the low cost competitive advantage gained by low labor cost, resource consumption and sacrificing environment will no longer exist. Because the industry of our country is still in the low end of the global industrial chain at present, the core technology is generally lacking, the added value of the product is low, and the enterprise management is more sensitive to the rising cost of the factor of production. In the face of the increasingly fierce international competition environment, Chinese enterprises should innovate constantly, strive to improve the level of technology research and development, cost management, and minimize the adverse effects brought by the rising cost of production factors. New product research and development is the source of the enterprise's subsequent business activities. Statistics show that the cost of the new product development process accounts for more than 80% of the total product cost. Once the new product has completed its design, the related materials, equipment, and manpower costs have been basically determined. The effect of cost reduction in other areas is relatively limited. Therefore, under the premise of guaranteeing product quality and service, how to effectively control the cost of new product R & D process through scientific and reasonable cost control method, and how to regain the competitive advantage of technology economy is particularly important for the present Chinese enterprises. In this paper, the cost control of new product R & D is explained by the combination of theoretical research and case study. Firstly, this paper reviews the definition and theoretical basis of cost control in the process of new product development, and introduces the main methods of cost control. Secondly, taking H Company as the research object, the paper carries on the questionnaire survey to its new product R & D process cost control present situation, and carries on the analysis summary to the questionnaire survey result. Then, the key points of cost control and the selection of cost control methods in three different stages of new product research and development are described, such as concept planning, detailed design and batch trial production. At the same time, the organization and flow of cost control scheme are also discussed. By combining various cost control methods with product R & D design, a set of effective cost control schemes for the whole process of product development is formed. Finally, a series of R & D project cases of high strength and high conductance contact line of H Company are introduced, and the whole process cost control scheme which combines target cost method with value engineering is applied. In the case, the selection of preliminary scheme, the determination of target cost, the application of value engineering and so on are described, and the following improvement measures are put forward to verify the use value of cost control scheme. In this paper, a variety of effective cost control methods are used to avoid the problem that the single cost control method does not conform to the theory and practice. The successful application of this scheme will provide reference and reference for more enterprises to control the cost of R & D of new products. It can not only avoid the waste of R & D funds and improve the cost competitiveness of enterprises, but also guarantee the success of R & D of new products.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.3;F273.1;F406.7

【相似文献】