成本控制在产品研发项目中的应用研究

上海交通大学硕士学位论文成本控制在产品研发项目中的应用研究姓名：孙慧萍申请学位级别：硕士专业：项目管理指导教师：蔡建国;曾玉波20081201I()IISIIIApplicationandStudyonCostControlforProductRDProjectABSTRACTTakingthecostasapartofcorecompetitivepowerofanenterprise,itisthenecessaryabilityfortheenterprise’ssurvivaldevelopment.Usually,theenterprisecalculatestheproductcostwhichismainlyreferredtotheproductioncost(includingmaterialcost,laborcostandfactoryexpense),themanagementcostandthesalescostandsoon.Basedonthematerialcostandthelaborcost,theenterpriseassignsthemanufacturingexpenseandotherexpenseaccordingtotheproducttypes,andtheneachproductcostisobtained.Wheneverpeoplementionthecostcontrol,theywillthinkaboutenhancingtheshopfloormanagement,reducingthematerialandenergyconsumption,andimprovingtheproductionefficiency.Howevertheyalwaysneglectthecostcontrolindesignstageofproductresearchanddevelopment.Thedesigncostisactuallyacostthathasthemeaningofdecision-making.Mostoftheenterprisesdon’tunderstandtheimportanceofdesigncost,sotheyareseldomtocontrolthedesigncost.Besidesthebatchandthemonopolyfactors,onceaproductdesignisdeterminedandputintoproduction,theproductbasicallydeterminesthecostbenefitinfluenceonthevalueofboththeenterpriseandthecustomer.Thecongenitaldeficiencyoftheproductperformanceanditseconomicalpropertycausedbyunreasonabledesigncouldn’tbeovercomethroughthecostcontrolmeasuresintheproductionprocess.Also,whentheproductdesignisfinished,thenifonewantstousethevalueanalysis,itwouldbetoolate.Therefore,totakethecostcontroloftheR&Dprocessasthebeginningofentireproductcostcontrol,andtocarryontheeffectiveestimateandforecastinthedesignprocess,willbeaveryimportantkeypointforimprovingthemarketcompetitivepower.Thecostcontrolmeansthattheenterpriseshouldcalculate,checkandmonitorallitemscoveredincostcompositionaccordingtothedeterminedcosttarget.Theenterprisealsoshouldadopttheefficientmeasures,correctdisadvantageousdifferenceanddevelopadvantageousdifference,inordertolimitthecostwithinthepre-determinedtargetregion.Thisthesisstartsfromstudyingthecontrolofeachcostofanewproductduringitsresearchanddevelopment,discusseshowtooptimizetheresearchanddevelopmentprocessandtoincreasetheproductvaluebasedonthecontroloftheresearchanddevelopmentcostsoastoobtaintech-economicalreasonabilityandhighefficiency.Atthesametime,anewproductresearchanddevelopmentcostcontrolmodelisproposed.Thisisthecreativespotofthisthesis.ThemodelhasbeenusedinScompanywithanewproductresearchanddevelopmentprojectandtheresulthasproveditsvalidity.Keywords:costcontrol,productdesign,researchanddevelopmentcost,newproduct11.15%75%~90%[1][46]21.2()()1.331.4-S42.12.1.12.1.2[2][19]2.1.35[3][32][25][45]1[18][29]1Fig.1TheflowchartofRDcostdesignforanewproductBench-marking62.1.4(lifecyclecost)[4],2.22[5][37](7)[6]2Fig.2Theflowchartofproductdesign833Fig.3ThecostmanagementcontentduringproductdesignstageYN☺9(1)(2)(3)10(PCD)[7]PCD44PCDFig.4TherelationshiponkeymodulesofPCDsystemNY115-15-25-35-1Fig.5-1ThepartcostestimationmodelonnewRDproductthecharacteristicparametersinputinterfaceofproductcostestimation12:VAT5-2Fig.5-2ThemoldinvestmentestimationinterfaceforNewRDproduct135-3Fig.5-3Thepiece-partcostestimationinterfaceforNewRDproduct()14(1)[21](2)(3)2.32.3.1152.3.275%90%RollsRoyce[8]85%(6)166Fig.6TheinfluenceofRDandManufacturingontheproductcostcurve2.4Taguchi[9]G.(GeoffreyBoothroyd)P.(PeterDewhurst)DFM/A[10]()(CAD)DFM/A020406080100(%)171982BoothroydDewhurstBDI,BDI[11]—[12]“”[22][13][24]18[14][33][15]“”100%(88%)(75%)(53%)(0%)(14%)(17%)[23][25]1[12]1193.13.1.1[16]3.1.2[17][30]3.1.3()203.22[26]212(VE)3213.33.3.1[36]3.3.2[45][39]22()3.3.3233.43.4.1243.4.2[31]253.4.326274.1[35]-()[34][38](Bench-marking)[40]284.2(Bench-marking)[41](Benchmarking)20804.2.14.2.2(1)29(2)(3)()4.2.3(1)(2)(3)4.2.4(1)(2)30[42](3)30%-40%(4)(5)4.33177Fig.7TheflowchartofcostcontrolmodelfornewRDproductNYS32S5.1SSSMerlinGerin()SquareDTelemecaniqueTE1836S80SS130742761921509000S400015432400421S5.2SBenchmarkingS200445%32%28%2006SS33SSXX32000()55000()SS3000024000SSABASS34AASASSX()1-51234-5332010900450400802200801900405070000620006000120001920016660525012200S35AS19200X50044()-%2mm130030%3mm240070%1100090%270010%1150005%23850020%31920075%150060%2120040%130013%280087%125014%250086%IP11100NA5S365111111111845023063211111211870023375311112111895023688411112211920024000512121111885023563612121211910023875712122111935024188812122211960024500911211114195052438101121121422005275011112121142450530631211212214270053375131222111423505293814122212142600532501512222114310053875161222221433505418817113111132650283131811311212290028625191131211231502893820113122123400292502112321112305028813221232121232002912523123221123550294382412322212380029750252111111185502318826211112118800235002721112111905023813282111221193002412529221211118950236883022121211920024000312212211194502431332221222119700246253321211114205052563342121121423005287535212121142550531883621212214280053500372222111424505306338222212142700533753922222114320054000S3740222222143450543134121311112275028438422131121230002875043213121123250290634421312212350029375