【作者】 李巧云；

【导师】 丁荣贵；

【作者基本信息】 山东大学 ， 工商管理（专业学位）， 2018， 硕士

【摘要】 目前全球化经济竞争日趋激烈,企业不仅面临竞争对手的压力,还面临市场对于产品更新换代的压力,企业要想长期生存下去就必须进行研发创新,而研发不同于改进,是一个完全未知的新项目,风险很大,很多时候资金投入完全没有回报,因此如何确定研发项目、控制研发成本是一个急需解决的课题。该课题就是根据X公司实际案例进行的研究,该案例是X公司计划进入国际市场的前提下进行的研发项目。由于X公司缺乏海外市场经验,而且前期市场销售人员在提供需求规格书时考虑的不够全面具体,导致开发设计反复修改,造成后期开发时间紧迫,制作样机比较仓促;开发过程中没有考虑到细节及工艺要求,最后不但试验没有通过,而且造成了研发成本严重超支,对公司造成了很大损失。论文以此为背景,根据模块化设计项目的特点--节省人工,可复用,节省开发时间,从成本分析和成本控制的角度剖析整个项目的研发流程。该项目从立项开始直至结项的整个研发过程中,各模块中各阶段成本控制是整个项目的关键,其中设计阶段及样机制造、试验阶段的成本占据了整个研发过程的主要成本。因此,在整个研发过程中对该部分的成本分析及成本管控尤为重要。只有管控好此阶段的成本,才能使该项目的研发成本在预算之内,也才能兑现立项之初的投资收益,激发公司投资研发项目的动力,只有这样公司的研发创新才有持续的价值和存在的意义。本文通过分析X公司箱式变电站模块化设计项目各阶段及流程中的成本构成,详细分析了每个模块子项目的各设计阶段的流程。汇总了各模块化设计子项目成本,主要是人工成本、制造成本和验证成本。基于文献理论方法的基础上,利用PERT网络分析法把整个项目各阶段流程进行简化,做成时间流程网络图,在网络图中找到设计开发的关键流程。在关键流程上通过分析成本超支的阶段,利用相应的成本控制方法,把这些设计阶段的成本进一步优化,优化结果进一步应用到设计方案的修改中,从而达到课题研究的目的。该研究成果对同行业及X公司其他海外研发设计项目有一定的参考价值。更多还原

【Abstract】 Current economic globalization competition increasingly fierce,enterprises not only face the competition pressure but also come under pressure from the market for product upgrading.Enterprises have to research and develop innovation in order to survive for a long time.But research and development is different from improvement,It is an entirely new unknown project.And the risk is very big due to a lot of money without return.So how to determine the R&D project,control,research and development costs is an urgent task.This project is based on the actual case from X company.It is a research and development project under the premise that X company plans to enter the global market.Due to the lack of overseas market experience in X company,and the lack of comprehensive and specific consideration by the marketing personnel in the early stage when providing the demand specification,the development design was revised repeatedly,resulting in the tight development time in the later stage and the rush in making the prototype.Without taking into account the details and process requirements,not only did the test not pass,but also caused serious over expenditure on research and development costs,causing great losses to the company.Based on this background,this paper analyzes the R&D process of the whole project from the perspective of cost analysis and cost control according to the characteristics of the modular design project--saving manpower,reusability and development time.During the whole development cycle from project approval to project completion,the cost control of each stage for each module is the key of the whole project,in which the cost of the design stage,prototype manufacturing and test stage occupies the main cost of the entire development process.Therefore,the cost analysis and cost control of the project is particularly important in the entire R&D process.Only by managing the cost at this stage can the research and development cost of the project be within the budget,and can the initial investment return be realized and the company’s motivation to invest in the research and development project be motivated.Only in this way can the research and development innovation of the company have lasting value and significance.In this paper,by analyzing the cost composition of each stage and process of the modular design project of X company’s kiosk substation,the process of each design stage of each module subproject is analyzed in details.The cost of each modular design sub-project is summarized,mainly including labor cost,manufacturing cost and verification cost.Based on the literature theory,the process of the whole project was simplified by using PERT network analysis to make a network diagram of time flow,and the key process of design and development was found in the network diagram.In the key process,the cost of these design stages is further optimized by analyzing the stage of cost over expenditure and using the corresponding cost control method,and the optimization results are further applied to the modification of the design scheme,so as to achieve the purpose of the subject research.This research result has certain reference value for the same industry and other overseas R&D and design projects of X company.更多还原