X公司新产品研发中的成本控制

发布时间：2018-10-07 20:49

【摘要】：新产品的研发成本主要由要素成本、质量成本和环境成本组成，，各种成本项目之间并不是孤立的，它们之间是发生横向联系的，各部分之间是相互作用、联系和制约。研发新的产品绝不能单一看重降低成本开支，因此本文研究各成本项目之间的联系，以提高产品的性价比为目的，以价值工程思想为指导，以产品的设计、生产、销售、使用的循环周期为出发点对产品进行技术指标和经济效益进行论证，对企业的新产品研发的全过程的相关成本项目和工作流程进行优化配置，提高资金的运用效率，提供人力的最优化效用，满足企业追求降低成本的需要。本文主要是研究了在新产品的研发过程中的项目成本，对各项目成本的构成及相互关系进行分析，并且采用技术经济学的观点讨论了配置各项目成本的办法。在此基础之上，本文设计了新产品研发的成本控制模式，也就是企业首先采集市场信息和对自己的竞争区间进行划分，确定产品的主要的客户群和客户的最大需要，由此确定新产品的市场定位和研发方向，由于各项目成本的相互联系和制约，存在无数的分配方案，为企业找到适合自己需要的产品成本方案，优化产品目标成本配置，提升企业产品成本控制能力，否则，产品成本过高市场竞争空间有限，产品成本过低产品的使用价值太低和市场周期过短也不利于企业的竞争，产品生产就要反向流动需要再次研发设计。本论文共有六个章节，第一章，主要是本论文研究的背景及意义。第二章，主要是结合工业企业产品研发背景，说明了研究意义，搜集整理了国内处关于新产品成本控制方面的已有研究结果，并且提出了本论文的个人见解和研究解决问题的办法及不足之处。第三章,主要是对企业的产品研发中成本控制的流程，并对各相关概念进行了说明，确定本文的成本控制的指导原则和成本的涵盖范围。第四章是对在新产品研发中各项目成本的内容进行了研究，详细说明在新产品研发中目标成本控制中的要素成本控制、质量成本控制和环境成本控制的内容。第五章主要是对在新产品研发中成本控制的流程做了详细阐述。第六章是结合公司实际案例说明成本控制在新产品研发中的应用。
[Abstract]:The cost of R & D of new product is mainly composed of factor cost, quality cost and environmental cost. Research and development of new products must not focus solely on reducing cost expenditure. Therefore, this paper studies the relationship between various cost items, aiming at improving the cost performance ratio of products, guided by the idea of value engineering, and guided by the design, production and sale of products. The cycle is used as the starting point to demonstrate the technical index and economic benefit of the product, optimize the allocation of the related cost items and workflow of the whole process of the enterprise's new product research and development, and improve the efficiency of the use of funds. To provide optimal utility of manpower to meet the needs of enterprises in pursuit of cost reduction. This paper mainly studies the project cost in the process of new product research and development, analyzes the composition and relationship of each project cost, and discusses the method of allocating each project cost from the point of view of technical economics. On this basis, this paper designs the cost control mode of new product research and development, that is, the enterprise first collects the market information and divides its own competition interval, determines the main customer group of the product and the customer's greatest need. Therefore, the market orientation and R & D direction of the new products are determined. Due to the interrelation and restriction of the cost of each project, there are numerous distribution schemes, which can find out the product cost scheme suitable for the enterprise and optimize the product target cost allocation. Otherwise, the product cost is too high, the market competition space is limited, the product cost is too low, the use value of the product is too low and the market cycle is too short, which is not conducive to the enterprise competition. The product production must reverse flow needs to research and develop the design again. There are six chapters in this thesis, the first chapter is the background and significance of this paper. The second chapter mainly explains the significance of the research combined with the research and development background of industrial enterprises, and collects and collates the existing results of domestic research on the cost control of new products. At the same time, the author puts forward the personal opinion of this paper and the methods and shortcomings of solving the problem. The third chapter is mainly about the process of cost control in product research and development of enterprises, and explains the related concepts, and determines the guiding principles of cost control and the scope of cost coverage in this paper. The fourth chapter studies the cost of each project in the new product research and development, and explains in detail the elements cost control, quality cost control and environmental cost control in the new product research and development. The fifth chapter describes the process of cost control in new product research and development in detail. Chapter 6 illustrates the application of cost control in new product development.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F273.2;F426.61;F406.72

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