基于价值工程的船用柴油机成本控制研究

发布时间：2018-05-10 18:51

本文选题：救生艇柴油机 + 价值工程　；参考：《江苏科技大学》2014年硕士论文

【摘要】：船用柴油机制造业的发展和我国船舶工业的发展紧密相连，两者都是我国国防建设的重要组成部分。近年来，受全球经济复苏缓慢和国际航运市场持续低迷的影响，造船业利润下滑，一直处于低位徘徊；同时，由于船舶产业的产能过剩严重，行业竞争激烈，导致了船价大幅下跌，使得为船舶配套的救生艇柴油机价格也随之下降，一些企业甚至处于亏损的边缘。为了增强船用柴油机企业的竞争力，抢占市场，提升柴油机的价格竞争优势是企业参与市场竞争的关键，因此成本控制成为了企业关注的重点之一。我国船用柴油机制造企业成本控制的现状令人堪忧，尽管我们的制造优势是成本但是在成本的控制方面却是我们的一块短板。船用柴油机制造业必须在成本控制方面下大功夫，才能突破危机转型升级继续保持中国制造的优势。目前，我国船用柴油机制造企业对于成本的控制观念比较陈旧，仍然以传统的成本控制理论为基础。一方面它控制范围比较单一。它的控制范围主要集中在生产制造过程上，而极少的考虑产品设计、加工工艺等过程的成本控制，而这两者直接影响了产品成本的绝大部分，它并没有从整体上考虑而只是片面的分析影响产品成本的因素和降低成本的方法。另一方面，经济与技术相脱节。它只是从经济层面的角度进行了产品的成本控制，而并没有在技术层面考虑对船用柴油机的机械性能进行优化。价值工程作为一种现代的管理技术与思想方法，研究成本的同时对其功能进行分析，研究功能的同时对其成本进行分析从而达到优化成本结构以及提升经济效益的目的。本文结合价值工程理论进行救生艇柴油机的成本控制研究，对救生艇柴油机采用系统化功能分析技术（FAST）分析功能并构建产品功能评价分析模型，将产品的16个关键部件作为价值工程的分析对象，运用ABC分类法对零部件的功能成本进行分析，根据零部件的重要度划分为三类。依据价值工程的基本公式计算产品零部件的价值系数，初步对零部件的价值进行分析，再进一步通过最适合区域法对其进行价值评价，确定出需改进的部件，给出可实施的改进方案并进行成本评价。本文最终的目的是将价值工程理论引入传统的成本控制中，使功能改进和成本控制有机结合，对船用柴油机产品功能成本结构进行有效的优化，改善救生艇柴油机的机械性能，促进柴油机制造技术进步，加强企业成本控制，，提高企业利润水平。
[Abstract]:The development of marine diesel engine manufacturing industry is closely related to the development of China's shipbuilding industry, both of which are important parts of national defense construction in China. In recent years, affected by the slow recovery of the global economy and the continued downturn in the international shipping market, the shipbuilding industry has been at a low level because of the decline in profits. At the same time, due to the severe overcapacity of the shipping industry, the industry is facing fierce competition. As a result, the price of the lifeboat diesel engine for the ship has fallen, and some enterprises are on the verge of losing money. In order to enhance the competitiveness of marine diesel engine enterprises, seize the market, improve the price competitive advantage of diesel engine is the key for enterprises to participate in market competition, so cost control has become one of the focus of attention. The current situation of cost control in marine diesel engine manufacturing enterprises in China is worrying. Although our manufacturing advantage is cost, it is a short board in cost control. In order to break through the crisis transformation and upgrade, the marine diesel engine manufacturing industry must make great efforts in cost control to continue to maintain the advantages of Chinese manufacturing. At present, the cost control concept of marine diesel engine manufacturers in China is old and still based on the traditional cost control theory. On the one hand, it has a single control range. Its control scope is mainly focused on the production and manufacturing process, and very little consideration is given to cost control in the process of product design and processing, which directly affects the vast majority of the product cost. It does not consider from the whole, but only one-sidedly analyzes the influence product cost factor and reduces the cost method. On the other hand, the economy is out of touch with technology. It only carries on the cost control from the economic aspect, but does not consider to optimize the mechanical performance of the marine diesel engine at the technical level. Value engineering, as a modern management technology and thought method, analyzes its function while studying the cost, and analyzes its cost while researching the function so as to optimize the cost structure and enhance the economic benefit. In this paper, the cost control of lifeboat diesel engine is studied based on the theory of value engineering. The function of lifeboat diesel engine is analyzed by systematic function analysis technique (FAST) and the model of product function evaluation is constructed. Taking 16 key parts of the product as the analysis object of value engineering, the functional cost of parts is analyzed by using ABC classification method. According to the importance of parts and components, it can be divided into three categories. According to the basic formula of value engineering, the value coefficient of product parts is calculated, the value of parts and components is analyzed preliminarily, and the parts that need to be improved are determined through the value evaluation of the most suitable region method. The feasible improvement scheme is given and the cost evaluation is carried out. The ultimate purpose of this paper is to introduce the theory of value engineering into traditional cost control, to combine function improvement with cost control, to optimize the functional cost structure of marine diesel engine effectively, and to improve the mechanical performance of lifeboat diesel engine. Promote diesel engine manufacturing technology progress, strengthen enterprise cost control, improve enterprise profit level.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.72

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