产品设计阶段的成本管理研究
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摘要
机械产品设计过程所占的费用虽然只占到产品总成本的5%,但是却决定了70%-80%的产品成本,这就奠定了产品设计阶段进行成本管理的重要地位。但现行的机械产品设计阶段的成本控制管理研究多见于工程学领域,会计学领域的成本管理研究大多还集中在制造环节,产品设计阶段的成本管理研究无论从理论还是技术上都尚未成熟。
论文首先阐述了研究背景与研究意义,对国内外产品设计阶段性研究进展与成果进行了动态追踪与梳理,在此基础上,运用全新的视角,从会计学角度出发,结合工程设计方面的理论与知识,将会计学中目标成本管理与作业成本管理的思路融合到机械产品设计的各个过程中,论文在分析评价两大战略成本管理的方法——作业成本法与成本企画的基础上,将二者取长补短,形成产品设计阶段成本管理的理论基石——“目标-作业”成本管理体系,将其与产品设计过程紧密联系,对该模式的基本框架、特征、环节及优点进行了详细阐述。随后,论文依据机械产品生命周期成本及并行设计的特性,解决了在产品设计之初,成本信息不多情况下,确定产品级目标成本问题。并采用AHP法层次分析法对确定的产品级目标成本做出初步评价。随着功能模块的划分同步进行目标成本的分解,论文提出采用DEA法对功能级子目标成本进行评价。影响产品成本的细节因素非常之多,论文从全生命周期成本角度,重点分析了产量、尺寸、体积与材料四个因素对准备成本和材料成本的的影响,建立一个量化的模型,可从原型产品的原有成本结构推导出改型产品的新的成本结构,以利于寻找成本降低的重点。并在定量与定性分析基础上,提出各因素的成本控制规则。对于影响加工成本的工艺与装配流程,本文在分析流程特点与成本影响因素基础上,总结出低成本的工艺与装配形状设计规则与组织措施。在详细分析成本各项目及约束关系基础上,本文构建了贯穿机械产品设计全过程的产生-框架式成本信息知识表示体系,并从对象与关系映射、推理等方面论述如何在知识库中保证其实现。在此基础上本文利用知识推理机制,寻求成本降低的策略,制定了具体成本降低措施及评价机制。
论文的创新之处主要在以下几个方面：提出了并行工程与协同设计环境中,支持机械产品设计全过程的“目标-作业”成本管理理论,建立了产品级与功能级目标成本确立及评价反馈模型；通过影响成本的各项因素分析及流程分析,明确了成本控制重点并提出了低成本的形状设计规则,从而实现目标成本的求解；采用产生-框架式的表示方法,构建了基于知识管理的降低成本决策支持体系。
Though the expenses of design process occupy5%of the product total cost, it decides70%-80%of the product cost. This establishes the importance of cost control in product design process which is also an important issue in modern cost control. However, current cost control and management research on product design stage concentrated only in the engineering fields. In accounting fields, the reseach about cost management mostly concentrated in the manufacturing instead of design procedure. in Product design phase, cost management of both theory and technology are not yet ripe.
Beginning with exposition of the research background and the significance and based on the strategic cost management and target costing theiries, this paper combined the engineering design theory and knowledge from the new accounting perspective. Based on analysis and evaluation of two methods of strategic cost management——ABCM and target costing, the paper put forward the " target-active"cost management system as the basic theory framework, which closely contact with the product design process.Also, the model, features, aspects and advantages of the system are described in detail. Based on product life-cycle costs and the characteristics of CE, the paper solved how to determine the product-level target cost in the beginning of design lacking of information, and to make a preliminary evaluation of the product-level target cost by AHP method. With the division of function modules simultaneously target cost of the decomposition, this paper presentd the evaluation method of functional level sub-target cost by DEA.From whole life-cycle cost perspective, the paper focused on production, size, volume and material which affect the preparation costs and material costs, established a quantitative model, which can determine the new cost structure from prototype product, and search for cost reduction focus. Also, the cost control rules are proposed by quantitative and qualitative analysis. This paper analyzed the characteristics and cost factors of the technology and assembly design which affect the processing cost, summed up the shape of low-cost rules and organizational measures.At last, On the basis of detailed analysis of cost items and its constraints, the paper built production-frame knowledge representation system of cost information, and discussed the implementation in knowledge base from the object and relational mapping, reasoning and other aspects. Based on this knowledge reasoning mechanisms, the paper formulated the cost reduction measures evaluation system.
The main innovation points list as follows:integrated the target costing and activity-based costing into each product design process, this paper proposed a active-target cost framework of cost management which supports the whole product design processes in collaborative design environment. Then, this paper put forward the model of the target cost decomposition, evaluation and feedback, which is applicable for all the process of product design. Through the various factors and process affect cost analysis, this paper clear the cost control key points and puts forward the low-cost form design role.Meawhile, using produced-frame representation, the paper construction cost reduction decision system based on knowledge management.Finally, the paper describes an examples based on the methods of the above.
论文首先阐述了研究背景与研究意义,对国内外产品设计阶段性研究进展与成果进行了动态追踪与梳理,在此基础上,运用全新的视角,从会计学角度出发,结合工程设计方面的理论与知识,将会计学中目标成本管理与作业成本管理的思路融合到机械产品设计的各个过程中,论文在分析评价两大战略成本管理的方法——作业成本法与成本企画的基础上,将二者取长补短,形成产品设计阶段成本管理的理论基石——“目标-作业”成本管理体系,将其与产品设计过程紧密联系,对该模式的基本框架、特征、环节及优点进行了详细阐述。随后,论文依据机械产品生命周期成本及并行设计的特性,解决了在产品设计之初,成本信息不多情况下,确定产品级目标成本问题。并采用AHP法层次分析法对确定的产品级目标成本做出初步评价。随着功能模块的划分同步进行目标成本的分解,论文提出采用DEA法对功能级子目标成本进行评价。影响产品成本的细节因素非常之多,论文从全生命周期成本角度,重点分析了产量、尺寸、体积与材料四个因素对准备成本和材料成本的的影响,建立一个量化的模型,可从原型产品的原有成本结构推导出改型产品的新的成本结构,以利于寻找成本降低的重点。并在定量与定性分析基础上,提出各因素的成本控制规则。对于影响加工成本的工艺与装配流程,本文在分析流程特点与成本影响因素基础上,总结出低成本的工艺与装配形状设计规则与组织措施。在详细分析成本各项目及约束关系基础上,本文构建了贯穿机械产品设计全过程的产生-框架式成本信息知识表示体系,并从对象与关系映射、推理等方面论述如何在知识库中保证其实现。在此基础上本文利用知识推理机制,寻求成本降低的策略,制定了具体成本降低措施及评价机制。
论文的创新之处主要在以下几个方面：提出了并行工程与协同设计环境中,支持机械产品设计全过程的“目标-作业”成本管理理论,建立了产品级与功能级目标成本确立及评价反馈模型；通过影响成本的各项因素分析及流程分析,明确了成本控制重点并提出了低成本的形状设计规则,从而实现目标成本的求解；采用产生-框架式的表示方法,构建了基于知识管理的降低成本决策支持体系。
Though the expenses of design process occupy5%of the product total cost, it decides70%-80%of the product cost. This establishes the importance of cost control in product design process which is also an important issue in modern cost control. However, current cost control and management research on product design stage concentrated only in the engineering fields. In accounting fields, the reseach about cost management mostly concentrated in the manufacturing instead of design procedure. in Product design phase, cost management of both theory and technology are not yet ripe.
Beginning with exposition of the research background and the significance and based on the strategic cost management and target costing theiries, this paper combined the engineering design theory and knowledge from the new accounting perspective. Based on analysis and evaluation of two methods of strategic cost management——ABCM and target costing, the paper put forward the " target-active"cost management system as the basic theory framework, which closely contact with the product design process.Also, the model, features, aspects and advantages of the system are described in detail. Based on product life-cycle costs and the characteristics of CE, the paper solved how to determine the product-level target cost in the beginning of design lacking of information, and to make a preliminary evaluation of the product-level target cost by AHP method. With the division of function modules simultaneously target cost of the decomposition, this paper presentd the evaluation method of functional level sub-target cost by DEA.From whole life-cycle cost perspective, the paper focused on production, size, volume and material which affect the preparation costs and material costs, established a quantitative model, which can determine the new cost structure from prototype product, and search for cost reduction focus. Also, the cost control rules are proposed by quantitative and qualitative analysis. This paper analyzed the characteristics and cost factors of the technology and assembly design which affect the processing cost, summed up the shape of low-cost rules and organizational measures.At last, On the basis of detailed analysis of cost items and its constraints, the paper built production-frame knowledge representation system of cost information, and discussed the implementation in knowledge base from the object and relational mapping, reasoning and other aspects. Based on this knowledge reasoning mechanisms, the paper formulated the cost reduction measures evaluation system.
The main innovation points list as follows:integrated the target costing and activity-based costing into each product design process, this paper proposed a active-target cost framework of cost management which supports the whole product design processes in collaborative design environment. Then, this paper put forward the model of the target cost decomposition, evaluation and feedback, which is applicable for all the process of product design. Through the various factors and process affect cost analysis, this paper clear the cost control key points and puts forward the low-cost form design role.Meawhile, using produced-frame representation, the paper construction cost reduction decision system based on knowledge management.Finally, the paper describes an examples based on the methods of the above.
引文
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