时间成本研究
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摘要
随着时间成为继价格、质量、品种后企业产品最重要的竞争资源,企业对时间压缩的投资越来越大。对企业时间缩短活动的经济性进行分析是企业盈利的基础和获得竞争优势的保障,目前的时间竞争现实要求开展对时间成本的研究。本文采用定性和定量的研究方法,对时间成本进行了系统深入的研究。本文属于探索性研究,得到了如下主要研究成果。
首先,界定了时间成本的概念和内涵。借助经济学、管理学、会计学和时间竞争理论等多个学科中的研究成果探讨了时间成本的理论基础问题,界定了时间成本的概念,即时间成本是与企业时间压缩活动相关的支出,是为了实现客户/市场时间要求的目的而额外增加的费用,以及未能满足时间要求而发生的损失,并分析了时间成本的内涵。
其次,分析了时间成本的构成。本文通过对时间与质量、时间竞争和全面质量管理之间的关系进行比较分析,根据全面质量管理的成本分类思想,将时间成本划分为四类:预防成本、实施成本、内部损失成本、外部损失成本。这种时间成本构成划分方法获得了相关成本和基于时间竞争(time-based competition, TBC)等理论的支持,在操作中也具有一定的实践有效性。
再次,提出了TBC条件下的时间-成本均衡模型。一般认为,时间的缩短必然导致成本的增加。但目前来自世界各地基于时间竞争的诸多研究和经验表明,快速的研发和交货速度有利于成本的降低和利润增加。针对这两种状况的不一致性,本文通过界定时间-成本的关系曲线和时间价格弹性的概念,同时从厂商和顾客的角度,构造了时间竞争条件下的时间和成本均衡模型。该模型从理论上解释了传统上的时间和成本的权衡关系和在时间竞争条件下两者之间一致性关系;也描述了采用时间竞争策略的厂商获得较大市场份额、较高利润和明显竞争优势的现象。
再次,以TBC条件下的时间-成本的关系为基础,探讨了时间成本各个构成部分与时间的关系,提出了短期和长期的时间成本特征曲线。短期的时间成本特征曲线强调在控制成本(预防成本与实施成本之和)和控制失效成本(内部损失成本与外部损失成本之和)之间进行权衡来达到短期的时间成本最低水平;而长期时间成本特征曲线强调控制成本,特别是应投资于TBC策略上的预防成本,因为其在提高速度的同时还有助于实施成本和损失成本的持续降低,从而降低了总的时间成本。
最后,以我国的汽车行业为对象,从实证上研究了TBC策略对于时间和成本的不同影响,并依此将TBC策略划分为四类。企业可根据自身的实际情况以及TBC对于时间和成本的不同影响,选择不同的时间或成本等改进领域以及对应的TBC策略。同时,本文从实证上验证了时间是影响成本的主要因素以及在TBC下的时间-成本均衡模型中造成时间-成本曲线下移TBC策略的存在性。
With time being the most important competition resources following price, variety, and quality, the expenses that enterprises invest on time compression is more and more. So, economic analysis on action of time compression becomes the base of profit and dominant competition position. It is necessary to develope the research on time cost.This paper systemtically study the time cost in depth by using qualitative analysis and quantitative analysis. This is an exporing research and the main creative points as follows:
Firstly, the definition and connotation of time cost is presented. Using the many discipline research results of economics, management, accounting, and TBC theory, this paper inquires into the theory base of time cost, then gives the definition of time cost, that is the expenditure relative to the time compression activities of enterprise, the additional outlay aiming to achieving the time requirement of customer or market and loss as result of failure to satisfying the time requirement, then analyses on the connotation of time cost.
Secondly, the method of constitution of time cost based on quality cost is also put forward. Through the contrast of time and quality, TBC and TQM, this dissertation, according to the thought of quality cost classification, divides the time cost into four categories, that is, prevention cost, execution cost, internal failure cost and external failure cost. This method of classification receives the support of the relative theories of cost manangement and TBC et.al. and has the effectiveness in practice.
Thirdly, the time & cost equilibrium model in time-based competition is brought forward. Generally, time’s reducing can cause cost’s increasing. But the facts that came from time-based competition all over world show that the quick new product development speed and delivery speed can be contribute to the reduce of cost and increase in profit. In light of the inconsistency of the two cases, defining the time-cost curve and time elasticity of price from the angle of both company and customer, this paper develops the time & cost equilibrium model in time-based competition. This model theoretically explains the relationship between traditional time&cost trade-off and time&cost coordination in TBC, and describes the phenomenon that the company applying time-based tactics can obtain bigger market share, higher profit and dominant competition position.
Fourthly, after analysed the relationship between the above constitution of time cost and time according to the time&cost relationship in TBC, the short-term and long-term time cost feature curves is proposed. This research indicates that the short-term time cost feature curve emphasizes the balance between control cost and control failure cost to achieve the minimum of time cost in short term, and long-term time cost feature curve stresses control cost, especial the prevention cost invested on TBC tactics, because prevention cost can lower the level of execution cost and failure cost, and so the whole time cost in long term.
Lastly, based on the automobile industry in China, this dissertation studies the different influences of TBC tactics to time and cost through empirical research, and divides TBC tactics into four categories. An enterprise can choose the different improvement areas of time or cost and corresponding TBC tactics according to own actual situation and the different influences of TBC tactics to time and cost. Also this dissertation proves the existence that TBC makes the time-cost curve move backwards in the time & cost equilibrium model in time-based competition and that time is an important factor influencing cost.
首先,界定了时间成本的概念和内涵。借助经济学、管理学、会计学和时间竞争理论等多个学科中的研究成果探讨了时间成本的理论基础问题,界定了时间成本的概念,即时间成本是与企业时间压缩活动相关的支出,是为了实现客户/市场时间要求的目的而额外增加的费用,以及未能满足时间要求而发生的损失,并分析了时间成本的内涵。
其次,分析了时间成本的构成。本文通过对时间与质量、时间竞争和全面质量管理之间的关系进行比较分析,根据全面质量管理的成本分类思想,将时间成本划分为四类:预防成本、实施成本、内部损失成本、外部损失成本。这种时间成本构成划分方法获得了相关成本和基于时间竞争(time-based competition, TBC)等理论的支持,在操作中也具有一定的实践有效性。
再次,提出了TBC条件下的时间-成本均衡模型。一般认为,时间的缩短必然导致成本的增加。但目前来自世界各地基于时间竞争的诸多研究和经验表明,快速的研发和交货速度有利于成本的降低和利润增加。针对这两种状况的不一致性,本文通过界定时间-成本的关系曲线和时间价格弹性的概念,同时从厂商和顾客的角度,构造了时间竞争条件下的时间和成本均衡模型。该模型从理论上解释了传统上的时间和成本的权衡关系和在时间竞争条件下两者之间一致性关系;也描述了采用时间竞争策略的厂商获得较大市场份额、较高利润和明显竞争优势的现象。
再次,以TBC条件下的时间-成本的关系为基础,探讨了时间成本各个构成部分与时间的关系,提出了短期和长期的时间成本特征曲线。短期的时间成本特征曲线强调在控制成本(预防成本与实施成本之和)和控制失效成本(内部损失成本与外部损失成本之和)之间进行权衡来达到短期的时间成本最低水平;而长期时间成本特征曲线强调控制成本,特别是应投资于TBC策略上的预防成本,因为其在提高速度的同时还有助于实施成本和损失成本的持续降低,从而降低了总的时间成本。
最后,以我国的汽车行业为对象,从实证上研究了TBC策略对于时间和成本的不同影响,并依此将TBC策略划分为四类。企业可根据自身的实际情况以及TBC对于时间和成本的不同影响,选择不同的时间或成本等改进领域以及对应的TBC策略。同时,本文从实证上验证了时间是影响成本的主要因素以及在TBC下的时间-成本均衡模型中造成时间-成本曲线下移TBC策略的存在性。
With time being the most important competition resources following price, variety, and quality, the expenses that enterprises invest on time compression is more and more. So, economic analysis on action of time compression becomes the base of profit and dominant competition position. It is necessary to develope the research on time cost.This paper systemtically study the time cost in depth by using qualitative analysis and quantitative analysis. This is an exporing research and the main creative points as follows:
Firstly, the definition and connotation of time cost is presented. Using the many discipline research results of economics, management, accounting, and TBC theory, this paper inquires into the theory base of time cost, then gives the definition of time cost, that is the expenditure relative to the time compression activities of enterprise, the additional outlay aiming to achieving the time requirement of customer or market and loss as result of failure to satisfying the time requirement, then analyses on the connotation of time cost.
Secondly, the method of constitution of time cost based on quality cost is also put forward. Through the contrast of time and quality, TBC and TQM, this dissertation, according to the thought of quality cost classification, divides the time cost into four categories, that is, prevention cost, execution cost, internal failure cost and external failure cost. This method of classification receives the support of the relative theories of cost manangement and TBC et.al. and has the effectiveness in practice.
Thirdly, the time & cost equilibrium model in time-based competition is brought forward. Generally, time’s reducing can cause cost’s increasing. But the facts that came from time-based competition all over world show that the quick new product development speed and delivery speed can be contribute to the reduce of cost and increase in profit. In light of the inconsistency of the two cases, defining the time-cost curve and time elasticity of price from the angle of both company and customer, this paper develops the time & cost equilibrium model in time-based competition. This model theoretically explains the relationship between traditional time&cost trade-off and time&cost coordination in TBC, and describes the phenomenon that the company applying time-based tactics can obtain bigger market share, higher profit and dominant competition position.
Fourthly, after analysed the relationship between the above constitution of time cost and time according to the time&cost relationship in TBC, the short-term and long-term time cost feature curves is proposed. This research indicates that the short-term time cost feature curve emphasizes the balance between control cost and control failure cost to achieve the minimum of time cost in short term, and long-term time cost feature curve stresses control cost, especial the prevention cost invested on TBC tactics, because prevention cost can lower the level of execution cost and failure cost, and so the whole time cost in long term.
Lastly, based on the automobile industry in China, this dissertation studies the different influences of TBC tactics to time and cost through empirical research, and divides TBC tactics into four categories. An enterprise can choose the different improvement areas of time or cost and corresponding TBC tactics according to own actual situation and the different influences of TBC tactics to time and cost. Also this dissertation proves the existence that TBC makes the time-cost curve move backwards in the time & cost equilibrium model in time-based competition and that time is an important factor influencing cost.
引文
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