DCC公司起重机械新产品研发项目的成本控制

发布时间：2018-04-22 05:03

本文选题：层次分析 + 模糊综合评价法　；参考：《上海交通大学》2014年硕士论文

【摘要】：在当今瞬息万变的信息时代之中，任何企业要是想要生存和获得长期的发展，其最为关键的因素就是在于该企业的产品能否为企业创造出源源不断地声誉和利润，而在科技蓬勃发展的今天，产品不断地推成出新，那么这就要求企业能够不断地、快速地研发出新产品。在市场竞争愈演愈烈之下，产品的价格往往不能单由企业来独自决定，因而，控制成本支出和紧缩成本是提高产品的竞争力和利润的最佳途径。对于生产型和销售型企业，其产品的来源也就是新产品的设计和开发，所有产品事实上的总成本已基本确定在设计和开发中，另外，对于产品的装配和原材料的外协与加工等量产后的生产工艺与制造工序，其最大可以控制方面就只能是去提高装配加工的效率以及降低生产过程中的损耗和原料的使用成本。也就是说，一旦在产品研发结束后，它的目标人工成本和材料成本就早已经基本确定，制造中心与其他相关部门就很难去改变由于设计所遗留的先天缺陷。因此，每个产品领先的技术和经济的解决方案，其最根本的手段就是在新产品研究开发之初进行成本控制。本文是基于成本控制来研究起重机械行业内的新产品研发过程，以及探索了与成本控制相关的新产品开发过程的手段和模型。质量成本、产品要素成本、人力资源成本和时间成本是起重机械行业研发的首要成本，然而由于行业的特殊性，促使这些成本因素使用特定数据来表示，一般来说，只能用高、中、低三个级别来描述和定义各种水平，并且每个级别间具有一定的模糊性。本文应用了多层次分析法与模糊综合评价法对这些因素进行归纳与分类。模型所需基础数据是通过Delphi方法获得，各个成本因素间相对重要的程度通过多层次分析法获得，而研发中的每一个成本因素的级别和成本控制的总体水平可通过模糊综合评判法获得，由此创建起重机械新产品研发的成本分析指标体系。并且以此为基础再通过挣值模型对研发项目进展中的重点成本控制的情况进行实时的跟踪与监控，以便使决策层能够清楚地认识各个阶段的成本状况，，这有利于制定后续成本控制的改进措施，从而为企业赢得更高利润价值与市场地位的机会。在本文最后，成功地将上述研究和探讨的项目成本控制的知识实施于DCC公司起重机械新产品研发项目中，不仅从理论上，也从方法上为起重机械产品行业人员提供了有效的成本控制的思路和方法。
[Abstract]:In today's rapidly changing information age, if any enterprise wants to survive and obtain long-term development, the most critical factor is whether the products of the enterprise can create a continuous stream of reputation and profits for the enterprise. With the rapid development of science and technology, new products are constantly developed, which requires enterprises to develop new products continuously and quickly. In the fierce market competition, the price of products can not be determined by enterprises alone. Therefore, the best way to improve the competitiveness and profits of products is to control cost expenditure and reduce costs. For production-oriented and market-oriented enterprises, the source of their products is the design and development of new products. The actual total cost of all products has been basically determined in the design and development. For the assembly of products and the production process and manufacturing process after mass production of raw materials, the most controllable aspect can only be to improve the efficiency of assembly and processing and to reduce the loss in the production process and the use cost of raw materials. That is to say, once the product development is finished, its target labor cost and material cost have already been basically determined, it is difficult for the manufacturing center and other relevant departments to change the congenital defects left over by the design. Therefore, the most fundamental means of each product's leading technical and economic solution is cost control at the beginning of new product research and development. This paper is based on cost control to study the research and development process of new products in lifting machinery industry, and explore the means and models of new product development process related to cost control. Quality cost, product element cost, human resource cost and time cost are the primary costs of research and development in the lifting machinery industry. However, because of the particularity of the industry, these cost factors are prompted to use specific data, generally speaking, they can only be high. Three lower levels are used to describe and define the various levels, and each level has a certain degree of ambiguity. In this paper, multilevel analysis method and fuzzy comprehensive evaluation method are used to sum up and classify these factors. The basic data needed for the model are obtained by Delphi method, and the relative importance of each cost factor is obtained by multi-level analysis. The level of each cost factor and the overall level of cost control in R & D can be obtained by fuzzy comprehensive evaluation method, and thus the cost analysis index system of new product development of lifting machinery is established. And on this basis, through earned value model, the key cost control in R & D project progress can be tracked and monitored in real time, so that the decision makers can clearly understand the cost status of each stage. This is conducive to the establishment of further cost control improvement measures, thus winning higher profit value and market position for enterprises. At the end of this paper, the knowledge of project cost control mentioned above is successfully implemented in the new product research and development project of DCC, not only in theory, but also in theory. It also provides an effective way of cost control for crane machinery industry.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

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