【作者】 李维维；

【导师】 王素玲；

【作者基本信息】 安徽大学 ， 工商管理， 2014， 硕士

【摘要】 企业要获得生存和发展,关键因素在于其产品能为企业创造源源不断的利润,而在科学技术飞速发展的今天,产品更新换代迅速,这就要求企业能不断地研制和开发新产品。然而随着行业壁垒的逐渐缩小,市场环境的日益开放,任何一种产品都存在一定的竞争市场,仅仅依靠提高产品技术含量获取经济利益不能成为企业生产发展的长久之策。因此,降低产品成本,扩大产品利润空间是企业未来发展的必然选择。研究表明,产品研发阶段的成本虽仅占产品总成本的5%—10%,但是它对产品总成本的影响远远超过生产与制造环节。在研发设计阶段产品的功能、技术指标、未来市场、成本等基本定型,在后期的生产环节,企业只能依靠降低采购成本、提高加工装配效率等小幅度降低产品成本,一个完善的设计方案对于产品成本的影响将是巨大而深远的。如何在研发阶段实行有效的成本控制,帮助企业改善产品设计,降低产品成本,将是当今企业发展所面临的重大课题。本文通过规范研究与实证研究相结合的方式阐述产品研发阶段成本控制问题。首先,本文梳理了产品研发阶段成本控制相关理论,就目标成本法与作业成本法的优缺点进行分析,提出了目标—作业成本法的新理念。其次,以SC公司作为研究对象,通过分析其在产品研发阶段成本控制中所存在的问题,提出目标—作业成本法的成本控制方案。最后,本文以车载双极化移动天线项目为例,介绍了目标—作业成本法的应用过程,通过对项目实施过程的跟踪,探索该方案应用的可行性,并提出了保证成本控制方案顺利实施的保障性措施。本文所提出的目标—作业成本法是对目标成本法与作业成本法的一种总结和修正,弥补了单一成本控制方法所存在的缺陷,发挥了综合性成本控制方法的优势效应。该方法的成功应用将为未来更多企业实行产品研发阶段成本控制研究提供借鉴和参考意义。更多还原

【Abstract】 R&D cost-control becomes more and more important in the product life and it’s now the key to the enterprises to survival from the competitors. As the enterprises wants to earn the market, their products must have the ability to get continuous profits, but from today’s situation, with the rapid development of science and technology, the life-span of a product is constantly being shortened as the new products comes out quickly, which means the enterprises should perform Research and Development (hereinafter referred to as" R&D") of new products constantly.However, with the shrinking of industry barriers and the increasing market access, any kind of product has some competition in the market. So it won’t be a long-term solution for enterprise development just relying on the increase of product value. Therefore, reducing product costs and widening profit margins is a necessary choice for enterprises to achieve future development. Research shows that although the cost of product development accounts for only5%～10%of the total product cost, its influence on the total cost of the product is far beyond that of manufacturing. The function, technical indicators, future market and cost of a product is basically finalized in development and design stage, and in later production, enterprises can only reduce product cost in a small range by reducing procurement cost, improving efficiency of processing and assembling and so on. The influence of a perfect design for product cost will be huge and far-reaching. So how to implement an effective cost control in the development stage, to help enterprises to improve product design, so as to reduce the product cost will be an important subject for modern enterprise development.In this paper, the cost control in product development stage will be discussed with the combination of normative research and empirical research. First of all, this article organizes the theories related to cost control in product development stage and proposes the new theory of target-homework cost method after analyzing the advantages and disadvantages of target costing method and homework cost method. Secondly, with SC Company as the research object, through the analysis of its problems in the development stage of cost control, this article puts forward the target-homework cost method of cost control. Finally, taking the on-board dual-polarization mobile antenna project as an example, this paper introduces the application process of homework cost method, explores the feasibility of the program application through the tracking of the process of project implementation, and puts forward the supporting measures of the smooth implementation of cost control project.The target-homework cost method proposed in this article is a summary and revision of target cost method and homework cost method. It makes up for the deficiency of single cost control methods and gives full play to superiority of the comprehensive cost control method. The successful application of this method will provide reference for more enterprises in their study of cost control in product development stage in the future.更多还原