基于协同产品开发的战略成本管理研究

【作者】 肖波勇；

【导师】 韩庆兰；

【作者基本信息】 中南大学 ， 会计学， 2004， 硕士

【摘要】 有效控制产品成本是企业永恒的主题。产品设计方案确定后,70—80%的产品成本即成为约束性成本,各项成本管理措施必须在产品开发设计阶段就开始实施。战略成本管理理论和方法的发展,设计方法学及其技术的进步为基于产品开发从时间、空间的源头开展成本管理提供了基础。 本研究首次将战略成本管理应用于产品协同开发阶段。在战略成本管理理论指导下,以成本企画和作业成本管理两大现代成本管理模式为主体,应用协同设计、虚拟仿真等研究成果,建立集技术集成、信息集成为一体的协同开发平台,构筑面向产品全生命周期的战略成本方法体系和应用模型。解决了战略成本管理与协同产品开发结合过程中流程配置和方法融合问题,具有较高的应用推广价值。更多还原

【Abstract】 It was the perpetual topic to all of companies that how to manage the cost of product effectively by which about 70—80% percents product’s whole lifecycle cost (WLC) is decided when the design program of new product is completed. So all measures of product cost management must start at the beginning of design stage. The development of the theory and methods of strategic cost management (SCM) and the progress of methodology and technology of product design provide the strong supports to the SCM application process that based on the headstream of time and space of product cost management which consist in the phase of product development.This paper applies the theory and methods of SCM to the product development stage for the first time. Under the guidance of SCM thought, a collaborative design platform integrated the technology and information is established and a SCM method system and applicative model oriented to the product WLC is built by using the modern modes of cost management including the Target Cost/Cost Design (TC/CD) and Activity-Based cost management (ABCM) and by applying the production of technology of concurrent development and virtual design. By solving the problem of flow configuration and method integrating of them in the process which combines SCM and collaborative development, the applicational model has great value of application for the company further development.更多还原