【作者】 蒋宏业；

【导师】 明新国； 韩云霞；

【作者基本信息】 上海交通大学 ， 工业工程， 2014， 硕士

【摘要】 生产力的发展，推进了我们这个时代的快速发展，与之而来的是因为竞争的激烈，产品的价格越来越低。企业为了在竞争中保持合理的利润，控制成本就显得尤为关键。但传统成本管理方法无法及时、准确、有效的提供成本信息，满足企业的需求。且目前成本控制的重心多放在产品的批量生产上，但是据目前的研究，总成本中的绝大部分在设计完成之后就成了约束成本，产品的设计阶段所确定的成本对产品总成本影响极大。在设计阶段之后的量产阶段，成本控制的余地并不是很大。本文以产品BOM及其设计流程为基础，通过对产品技术平台成本要素的分析，运用设计阶段的成本改进方法，得到产品设计阶段的目标成本。进而运用作业成本法（ABC），对产品设计阶段的成本进行成本计划构建。最后，运用价值工程方法，通过对产品研发阶段的成本控制流程的研究，建立成本计划的执行流程。本文为减压阀行业构建了一套系统性的成本管理方法及控制流程，希望能为同行业的公司提供参考，同时为成本管理的提高做出一定的贡献。更多还原

【Abstract】 As productivity increasing, the economy development is very fast. With it comes, theproduct competition become more and more strong and price of product is getting lowerand lower. In order to keep reasonable profit during business, cost control is particularcritical. However, traditional cost management can’t provide cost information timely,accurately and effectively to the needs of enterprises. In the mean time, the current costcontrol method focus on mass production, but cost at design phase effect the final productcost quite larger per current study. Because the cost would become fixed cost after designfinalized, the cost reduction is limited during mass product.This paper would study the method of cost control for new product development.Firstly analysis product platform BOM and new product development process thenoptimize new product cost by cost optimization technology.Then, the theory of activities based cost (ABC) is introduced and studied theapplication in cost management including cost plan model and model solutionIn the end, based on cost plan model, the theory of value engineering(VE) isintroduced to take the control of cost, Furthermore, a process is set up to control the cost.This paper has developed a systemic cost management method and a control processfor enterprises in regulator product. The author hopes that they could be referenced by thecompanies and that they could contribute to the improvement of cost更多还原