全生命周期成本中的产品成本设计思路分析Analysis of product cost design in life cycle cost.docx
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全生命周期成本中的产品成本设计思路分析Analysis of product cost design in life cycle cost.docx
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全生命周期成本中的产品成本设计思路分析Analysisofproductcostdesigninlifecyclecost
全生命周期成本中的产品成本设计思路分析(Analysisofproductcostdesigninlifecyclecost)
Analysisofproductcostdesigninlifecyclecost
Productcostdesigninlifecyclecostanalysis2008-12-2015:
10:
56
Abstract:
thedesignphaseofthecosttothewholelifecyclecost,mostoftheproductsonthebasisofthis,basedontheanalysisofproductcostdesign,expoundsthemainstepsofproductcostdesignandcostofeachstepofproductdesignwork.
Keywords:
productcostdesign;targetcost;lifecyclecost
I.Introduction
Inordertoensurethecorecompetitiveness,enterprisesmustreducecostswhileensuringproductquality,differentiationandfocus.Costbecomesanimportantfactorindeterminingproductcompetitiveness.Thetraditionalcostaccountingandmanagementcontrolfocusonthemanufacturingprocess,however,theproductcostislargelydecidedbytheproductdesignstage[1].AsshowninFigure1,thedesignstagedecidesovertheproductlifecyclecost70%,buttherequiredcashoutflowaccountedforonlyabout5%,infact,oncetheproductdesigniscompleted,thecostinlaterstagereducedthelimitedspace.Therefore,thefocusofproductcostmanagementshouldbeplacedintheproductdesignstage,andthecostmanagementwillbeextendedfromthemanufacturingstagetothewholeproductlifecycle,andthewholelifecyclecostmanagementwillberealized.ProductcostdesignPCD(productcostdesign)isamethodofcostmanagementinthedesignphase.
Two,productcostdesign,connotationandprocess
CostofproductdesignfromtheToyotaAutoBodyCoofJapanin1960sthetargetcostmanagementisintheproductdesignforcost(DFC)"and"designforcost(DTC)isanewsystembasedonthemethodofthedevelopmentof"thecrosssectionbelongstothetwoareasofproductdesignandenterprisemanagement,isthecurrentmultipleafterthetechnicaldevelopmentresults,includingnotonlythedesignmethodologyandtheenterprisemanagement,includingcomputerscience,optimizationmethodology,controltheory10.
ThecostoftheproductdesignofPCD(productcostdesign),isaproductdesignforthewholeprocessofproductdesignbasedoninformationofthetargetproductcostestimatingmodeling,optimizationanddecisionanalysismethod,intelligenttechnologyandsystem.Itspurposeistocoordinateandguideandoptimizeproductdevelopmentdesign.TheproductcostdesignprocessisshowninFigure2
Asshownintheprocessdiagram,thekeytocostdesignisthedeterminationoftargetcoststhatarecompatiblewithdynamicmarketsandthedecompositionandtransmissionofcompetitivecostpressures.Thedirectcorrelationbetweentargetcostanddevelopmentdesignprocessdeterminesitstypicalrepresentationinproductcosttargetsystem.Scientificprediction,estimation,evaluationandoptimizationofproductdesigntargetcost,notonlyforthefutureofproductprices,corporateprofitshaveadecisiveimpactonthedevelopment,andbudget,costcontrolhassignificanceon.
Eachstageofproductdesignhasthecorrespondingtargetcost",determinetheestimationprocess,evaluationfeedback,eachcycleisonafixedcost.Thefunctionsvaryateachstagethroughoutthecorrectioncycle.Thefollowingarethekeypointsforproductcostdesignateachstageofthedesign
Three,conceptualdesignstageproductcostdesign
3.1adoptcollaborativedesigntodeterminetargetcost
Thebasicformulaforproductleveltargetcostisasfollows:
[2]:
Style:
kziel-targetcost;
P-useracceptablemarketprices;
G-planprofit;
I-allsortsoftaxes;
T-Marketingcosts;
KV--variablepieceworkcost(plan);
Kppe--developmentplanningexpense(plan);
Kftx-thefixedcostshare(plan)fortheproductlifecycle;
M-productquantity.
Thefirstitemoftheequationreflectstheimpactofthemarketonthetargetcost,whilethesecondindicatesthefactorsthatshouldbecontrolledinordertoachievethetargetcostinthedesignprocess.Fromtheformulawecanseethatwhenthetargetcostisdetermined,boththepricelevelofthecompetitionobjectshouldbeconsidered,andtheuser'seconomicabilityshouldbeconsidered.Therefore,thedeterminationofproductleveltargetcostsisnotamatterofadepartment,
Itrelatestothewholeprocessofenterpriseandeventhewholesupplychain.AsshowninFigure3,thecollaborativedesignenvironmentoftheInternetcanchangetheoriginallineardesignprocessinthestageofconceptualdesignbasedonproductdesigninconcurrentengineering,andvariousfunctionalgroupinteractionfeedbackoverlap,targetcostmethodplaysanimportantroleintheintegratedplan.
3.2evaluateandcorrecttargetcostbyvalueengineering
Valueengineeringprovidesasystematicapproachtoevaluatingalternativesindesignandproduction.Thetypeofvalueengineeringusedinenterprisesisfunctionalanalysis,whichistoinvestigatetheutilityandcostofeachmajorfunctionorcharacteristicofaproduct.Thepurposeofthisanalysisistodeterminethebalancebetweenutilityandcost.Incomplexproductdesign,allcomponentsaccumulatetoformthecostandvalueofthefinalproduct.Valueengineeringrequirescollaborativefunctionalgroupstoanalyzethevalueassociatedwitheachproductfunction.Thisiscriticalfordeterminingthecostratioofeachfunctionvalue.Valueengineeringisguidedbytwostepsofanalysisandestablishment.Intheanalysisprocess,thedecisionandmanufacturingexpertgroupsurveystheproductfunctionvalueandevaluationvalue.Thevaluecoefficientoftheproductisdeterminedonthebasisofthestudyofthefunctionalcharacteristicsandthecostandvalueoftheproduct:
VI=fi/ci,inwhichsigmafi=1,sigmaCI=1
Fi:
functionevaluationcoefficientofitemI
CicostfactorofitemIfunction
Intheestablishmentphase,usetheresultsoftheanalysisphasetoseekcreativewaystoreduceunnecessaryfunctionalityorfeaturestoreducecostsorimprovetoimprovecustomervalue.Generallyspeaking,VIiscloseto1aspossible;ifVIisgreaterthan1,indicatinganimportantfunction,buttheselectedmaterialisnotgoodortheprocessingprecisionisnotenough,mustconsiderthecostisunderestimated;ifVIislessthan1indicatingthatthesepartsmachiningaccuracyistoohighortoogoodmaterials,thereshouldbelowerprecisionputfinetimbertopettyusephenomenon,ortheuseofcheaperthekeyistoreducethecostofthematerial;ifVIisclosetozero,theyshouldconsiderthenecessityofexistenceofthefunction,thefunctioncanbereplaced.
Inshort,throughtheconstantadjustmentoftheconceptualdesignstage,thebalancebetweenproductfunctionandcost,thecost/functiontradeoffanalysisiscarriedoutthroughthevalueengineeringapproach,andthecostreductionpointisfound.Finallydeterminethereasonabletargetcostoftheproductlayer.
Four,detaileddesignstageproductcostdesign
Productleveltargetcostisdetermined,inthedesigndepartmentfordetailedproductdesignatthesametimeaccordingtotheconceptualdesigntodeterminetheprogram,thefinancialsectorneedtotargetcostdecompositionproducts,establishatargetcost.Thisisalsoacollaborativeprocess,andthefinancialdepartmentneedstoapplytheinformationofBOM,processlineandworkingtimeprovidedbythedesigndepartment,andthenuseActivity-BasedCostingtoscientificallydecomposethetargetcost.AsshowninFigure4
Specifically,fromthefollowingaspects:
4.1billofmaterial(bom/billofmaterial)
BOMisacomplete,formal,andstructuredlistofcomponentsthatmakeupaproduct.Thelistcontainsthematerialnumbers,quantities,andunitsofmeasurementforeachpart.BOMisthebasisofMRPandalsothekeydatasourceforautomaticproductionofmaterialcost,anddeterminestheorderofcalculation.Thebillofmaterialmayincludehalffinishedgoods,andthesemi-finishedproductitselfalsohasabillofmaterial,whichconstitutesamultilayerbom.Thecomputersystemfirsttocalculatetheminimumlevelofmaterialcost,followedbycalculationoftheuppermaterial,aprocesscalledcostrollup(costrollup).Thecostcanbesaved,andthecostoffirstordereachproductionlevelvalue.
BOMcanbecreatedbythedesigndepartment,sharedbythefinancial,manufacturing,storageandtransportationdepartments,withtheuniqueBOMnumberanduse.
4.2workcenter(workcenter)
Theworkcenterisanorganizationabstract,canbedefinedastheactualworkcenter(suchasamachine,aproductionline,anassemblycenter,aproductionteam,aworkshop),eachprocessroutemustbecompletedintheworkcenter.Theworkcenteristhebasisforcalculatinglaborcostsandmanufacturingcostsinproducttargetcostbreakdown,
Intheworkcenter,theformulasrelatedtotheproductcostaredefined,suchasthemachineproductionschedulingtime(setup)isthefunctionofthebatch,theproductionmachineorthehoursarefunctionsofthebatch.
4.3processroute(routing)
Theprocessdescribeseachprocessrequiredtoproduceaproductandtheorderinwhichitisperformed.Besides。
Theprocessalsoincludestheexecutionofeachprocessinwhichworkcenter,whichmaterials,components,andothertechnicalinformationneededtocalculateproductionperiod,capacity,andproductioncosts.Foreachprocess,thenumberofoperations(activity)requiredfortheprocessisdefined.
4.4costcenter
Costcenteristheorganization,collectionanddecompositionofthetargetcostcontrol,costcontrolandresponsibilityinaclearprincipleofconvenientcostaccounting,workcenterandcostcenterbutmanytoonerelationshiporaone-to-onerelationship.A
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