【作者】 卢华军；

【导师】 张根保；

【作者基本信息】 重庆大学 ， 机械制造及其自动化， 2011， 硕士

【摘要】 实施低成本战略,全面降低生产运营成本,提高资本增值效益,是企业经营管理的永恒话题,是企业生产经营及资本运营追求的根本目标。面对激烈的市场竞争,我国汽车企业应将目光聚集在提高新产品开发能力与成本竞争力上。随着我国汽车企业自主研发能力的持续增强,在汽车新产品开发中,如何有效地进行成本控制、提高赢利能力对提高新产品的市场竞争力意义重大。研究表明,产品在设计阶段需要投入的成本非常低,大概占总成本的5%,但设计阶段的工作却能决定产品成本的60%-70%。因此,应将成本控制的重点放在产品设计阶段。为此,本文提出了面向汽车设计阶段成本控制的研究课题。重点研究在产品设计阶段进行零部件成本的估算以及成本控制技术。首先,论文分析了在产品设计阶段成本控制的研究内容包括:成本估算分析和成本的控制,前者是为后者服务的。在此基础上分析了成本控制的国内外研究现状。其次,论文对设计阶段的成本估算问题进行了详细的研究,针对不同的零部件特点以及不同的设计阶段,分别提出了两种成本估算方法:一是基于集成相似度的估算方法,该方法是解决相似零部件以及概念设计阶段的成本估算问题;另外一种是基于作业成本核算的估算方法,该方法则是解决新零部件以及详细设计时的成本估算问题。接着,论文把目标成本管理引入新产品的设计阶段,对新产品的成本进行管理与控制。该章节详细介绍了目标成本管理的基础理论,重点对目标成本的分解方法进行了研究;提出改进率的概念,对零部件进行经济性分析,找出成本控制的优先顺序;接着融合了价值工程和DFC的思想,设计出针对具体零部件的特有检核表,以此来启发设计人员寻找降成本的措施。最后,对成本控制系统软件的整体框架进行了研究,给出系统的总体需求分析和系统的网络集成方案。开发了用于设计阶段成本控制的软件原型系统。更多还原

【Abstract】 Actualizing low cost strategy, reducing production and operating costs, improving efficiency of capital appreciation is not only the eternal topic of enterprise management, but also the fundamental goal to pursue for enterprise production and capital operation. Facing to the fierce market competition, the auto enterprises of our country should focus on improving new product development capabilities and cost competitiveness. As continuing improvement to independent research and development of our country’s auto enterprises, in the processing of new product development, how to effectively control costs and improve profitability is significant for improving the market competitiveness of new products.Research shows that although the investment cost of product design stage is only about 5% of the total cost, it decides more than 70% of product cost. Therefore controlling cost should focus on the product design stage, this paper presents the research topic about cost control for the design stage. The research emphasis is cost estimating of parts and cost control techniques in the design stage.First of all, the paper analyzes the content of cost control in product design stage, including: cost estimating analysis and cost control, the former services for the latter. Then the research status of cost control is introduced.Secondly, this paper gives a detailed study about cost estimation in the design stage, and for different part characteristics and different design stages, two cost estimating methods are proposed: one is based on integrated similarity that is used to estimate the cost of similar parts in the concept design stage; the other is based on ABC which solves the cost estimation problem of new parts and detailed design stage.Then, in order to control and manage product cost, the paper introduces objective cost management into the design stage of new products. This chapter introduces the theory of objective cost management in detail, focuses on the study about the decomposition method of objective cost. The concept of ameliorative rate is proposed in order to analyze economy of parts and get the priority of cost control. Combining the value engineering and DFC, a unique checklist about specific parts is designed which can inspire designers to look for measures of cost reduction.Finally, some related researches on the overall framework of cost control software system are done; the overall requirement analysis and network integration solutions of system are given. A software system about cost control for design phase is developed更多还原