汽车产品设计阶段成本控制技术研究
|
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。
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
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。
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
引文
[1] Kramer F, Kramer M.核心因素质量、时间和成本对产品开发成本所具有的重要意义[J].工程设计,1994,1(1):1~9.
[2]厉正平,潘双夏,冯培恩.产品成本估算策略及降低成本的设计方法研究[J].中国机械工程,1995,6(6):31~34.
[3] D.Kiritsis, K.P.Neuendorf, P.Xirouchakis. Petri net techniques for process planning cost estimation[J]. Advances in Engineering Software,1999,(30):375~387.
[4]陈晓川,张暴暴,冯辛安.面向成本的设计的关键技术及其概念模型[J].大连理工大学学报,1999,39(6):775~780.
[5] A.R.Mileham, G.C.Currie, A.W.Miles, etc. A parametric approach to cost estimating at the conceptual stage of design[J]. Journal of Engineering Design, 1993,4(2):117~125.
[6] Sumaira Rehman, Marind Guenov. A methodology for modeling manufacturing costs at conceptual design[J]. Computers & Industrial Engineering, 1998,35(3):623~626.
[7] Liebers, H.J.J.Kals. Cost decision support in product design[J]. Annals of the CIRP,1997,46(1):107~112.
[8]姜少飞.机械产品设计过程成本决策及控制方法与技术研究[D].杭州:浙江大学,2003.
[9]帕尔,拜茨.工程设计学[M].北京:机械工业出版社,1992.
[10] Klasmeier, U.Kurakulationsverfahren zur Kostenmittlung Beim Methodischen Kenstruieren. Springer Verleg,1985.
[11] Hundal, M.S. Product costing: a comparison of conventional and activity-based costing methods[J]. Journal of Engineering Design,1997,8(1):91~103.
[12] Ulrich von Beck, John W.Nowak. The merger of discrete event simulation with activity based costing for cost estimation in manufacturing environments. Proceedings of the 2000 Winter Simulation Conference, Orlando: Florida, 2000: 2048~2054.
[13] Liu Ping, Hu Yongtong, J.Bode, etc. Multi-agent system for cost estimation[J]. Computers & Industrial Engineering, 1996, 31(3):731~735.
[14] M.S.Folley, M.J.French, M.B.Widden. Function cost of pressure vessels and rolling element bearings[J]. Journal of Engineering Design,1992,3(4):291~305.
[15]徐志兴,丁运亮,陆金桂.基于模糊贴近度的机械零件成本预测方法的研究[J].机械设计,2000,(5):7~9.
[16]陈晓川,袁杰,吴迪,杜红彬.基于神经网络集成的家用轿车全生命周期成本估算与性能指标预测[J].机械设计,2010,27(1):5~9.
[17]王嘉才.产品设计中成本估算方面的研究[D].杭州:浙江大学,1992.
[18]高品.与产品设计并行的成本估算方法研究及应用[D].杭州:浙江大学,1997.
[19] P.K.Dean Ting, Chuck Zhang, Ben Wang. Product and process cost estimation with fuzzy multi-attribute utility theory[J]. The Engineering Economist, 1999,44(4):303~331.
[20]杨玉凤,吴秀芹,卜华.学习曲线在成本预测中的应用[J].淮海工学院学报,2000,9(2):74~76.
[21]郭春明.基于作业成本法的产品全生命周期成本估算研究[D].南京:南京理工大学,2005.
[22]张国平,马雅丽.基于ABC的车间生产成本核算系统的设计[D].大连:大连理工大学,2006.
[23]潘双夏,冯培恩,厉正平.基于成本优化的焊接结构CAD/CAPP一体化模型[J].浙江大学学报(自然科学版),1997,31(2):174~181.
[24]李纯波.价值工程新论[M].北京:北京经济学院出版社,1991:256~288.
[25]罗辉.实用产品设计经济分析——产品设计经济学[M].北京:机械工业出版社,1995.
[26]周喆.价值工程在曲轴工艺分析中的应用[D].南京:南京理工大学,2007.
[27]李东波,唐敦兵,徐平.面向产品生命周期的价值分析与模糊综合评判[J].南京理工大学学报,2000,24(3):268~272.
[28] Sutherland G H, Roth B. Mechanism design: accounting for manufacturing tolerances and costs in function generating problems[J]. ASME Journal of Engineering for Industry, 1975,98(3):285~286.
[29]陈晓川.并行工程中面向成本的设计[M].长春:吉林人民出版社,2003.
[30] Jack V.Michaels, Willianm P.Wood. Design to cost. New York: John Wiley & Sons Pr, 1989
[31] Tandon Mridul. An integrated design decision system for optimum life-cycle cost with emphasis on constraint management.[Dissertation]. Gainesville: University of Florida,1993.
[32]姜华,熊光楞.面向成本的设计方法与技术研究[J].高技术通讯,1999,9(2):1~4.
[33]谢季坚,刘承平.模糊数学方法及其应用[M].武汉:华中理工大学出版社,2000.
[34]袁绍民.模糊CBR在继电器产品设计中的应用[D].天津:河北工业大学,2007.
[35]罗佑新,张龙庭,李敏.灰色系统理论及其在机械工程中的应用[M].长沙:国防科技大学出版社,2001.
[36]王云霞,高成冲.实例推理技术在定制产品相似件成本估算中的应用[J].机械设计,2007,24(4):66~67.
[37]彭实.面向成本设计的成本估算及应用[D].武汉:华中科技大学,2003.
[38] Cooper R, Kaplan R. Measure Costs Right: make the right decisions[J]. Harvard Business Review. 1998(5):96~103.
[39] Cooper R, Kaplan R. Activity Based Costing: resource management at its best. Harvard Manager, 1991:87~94.
[40]范登龙.基于作业成本法的单件小批产品成本计划与控制研究[D].重庆:重庆大学,2006.
[41]陈家瑞.汽车构造[M].北京:机械工业出版社,2005.
[42]佘开莲.机电产品开发中的价值优化技术及其应用研究[D].重庆:重庆大学,2009.
[43]吴雪林.目标成本管理[M].北京:经济科学出版社出版,2006.
[44]张志雁.基于功能的产品设计过程成本控制及应用[D].上海:上海交通大学,2007.
[45]周康渠,张根保,肖燕,张晓丽.汽车零部件成本系数及目标参考成本计算系统研究[J].中国制造业信息化,2008,37(9):12~16.
[46]张晓丽.汽车新产品开发中的目标采购成本控制研究及应用[D].重庆:重庆理工大学,2010.
[47] http://baike.baidu.com/view/1507.htm.
[48] B.Eckel.Thinking in Patterns with Java[J]. Prentice Hall.2011:561~593.
[49] J.Joseph, R.Bambara Paul. Allen et al. J2EE Unleashed[J]. Sams Publishing. 2002:24~38.
[50] http://baike.baidu.com/view/31.htm.
[51]张小勤,滕至阳.基于MVC设计模式的J2EE分布式应用系统模型JMVC[J].计算机应用研究,2003,(9):63~65.
[52]何成万,余秋惠. MVC模型2及软件框架Struts的研究[J].计算机工程,2002,(28):274~281.
[2]厉正平,潘双夏,冯培恩.产品成本估算策略及降低成本的设计方法研究[J].中国机械工程,1995,6(6):31~34.
[3] D.Kiritsis, K.P.Neuendorf, P.Xirouchakis. Petri net techniques for process planning cost estimation[J]. Advances in Engineering Software,1999,(30):375~387.
[4]陈晓川,张暴暴,冯辛安.面向成本的设计的关键技术及其概念模型[J].大连理工大学学报,1999,39(6):775~780.
[5] A.R.Mileham, G.C.Currie, A.W.Miles, etc. A parametric approach to cost estimating at the conceptual stage of design[J]. Journal of Engineering Design, 1993,4(2):117~125.
[6] Sumaira Rehman, Marind Guenov. A methodology for modeling manufacturing costs at conceptual design[J]. Computers & Industrial Engineering, 1998,35(3):623~626.
[7] Liebers, H.J.J.Kals. Cost decision support in product design[J]. Annals of the CIRP,1997,46(1):107~112.
[8]姜少飞.机械产品设计过程成本决策及控制方法与技术研究[D].杭州:浙江大学,2003.
[9]帕尔,拜茨.工程设计学[M].北京:机械工业出版社,1992.
[10] Klasmeier, U.Kurakulationsverfahren zur Kostenmittlung Beim Methodischen Kenstruieren. Springer Verleg,1985.
[11] Hundal, M.S. Product costing: a comparison of conventional and activity-based costing methods[J]. Journal of Engineering Design,1997,8(1):91~103.
[12] Ulrich von Beck, John W.Nowak. The merger of discrete event simulation with activity based costing for cost estimation in manufacturing environments. Proceedings of the 2000 Winter Simulation Conference, Orlando: Florida, 2000: 2048~2054.
[13] Liu Ping, Hu Yongtong, J.Bode, etc. Multi-agent system for cost estimation[J]. Computers & Industrial Engineering, 1996, 31(3):731~735.
[14] M.S.Folley, M.J.French, M.B.Widden. Function cost of pressure vessels and rolling element bearings[J]. Journal of Engineering Design,1992,3(4):291~305.
[15]徐志兴,丁运亮,陆金桂.基于模糊贴近度的机械零件成本预测方法的研究[J].机械设计,2000,(5):7~9.
[16]陈晓川,袁杰,吴迪,杜红彬.基于神经网络集成的家用轿车全生命周期成本估算与性能指标预测[J].机械设计,2010,27(1):5~9.
[17]王嘉才.产品设计中成本估算方面的研究[D].杭州:浙江大学,1992.
[18]高品.与产品设计并行的成本估算方法研究及应用[D].杭州:浙江大学,1997.
[19] P.K.Dean Ting, Chuck Zhang, Ben Wang. Product and process cost estimation with fuzzy multi-attribute utility theory[J]. The Engineering Economist, 1999,44(4):303~331.
[20]杨玉凤,吴秀芹,卜华.学习曲线在成本预测中的应用[J].淮海工学院学报,2000,9(2):74~76.
[21]郭春明.基于作业成本法的产品全生命周期成本估算研究[D].南京:南京理工大学,2005.
[22]张国平,马雅丽.基于ABC的车间生产成本核算系统的设计[D].大连:大连理工大学,2006.
[23]潘双夏,冯培恩,厉正平.基于成本优化的焊接结构CAD/CAPP一体化模型[J].浙江大学学报(自然科学版),1997,31(2):174~181.
[24]李纯波.价值工程新论[M].北京:北京经济学院出版社,1991:256~288.
[25]罗辉.实用产品设计经济分析——产品设计经济学[M].北京:机械工业出版社,1995.
[26]周喆.价值工程在曲轴工艺分析中的应用[D].南京:南京理工大学,2007.
[27]李东波,唐敦兵,徐平.面向产品生命周期的价值分析与模糊综合评判[J].南京理工大学学报,2000,24(3):268~272.
[28] Sutherland G H, Roth B. Mechanism design: accounting for manufacturing tolerances and costs in function generating problems[J]. ASME Journal of Engineering for Industry, 1975,98(3):285~286.
[29]陈晓川.并行工程中面向成本的设计[M].长春:吉林人民出版社,2003.
[30] Jack V.Michaels, Willianm P.Wood. Design to cost. New York: John Wiley & Sons Pr, 1989
[31] Tandon Mridul. An integrated design decision system for optimum life-cycle cost with emphasis on constraint management.[Dissertation]. Gainesville: University of Florida,1993.
[32]姜华,熊光楞.面向成本的设计方法与技术研究[J].高技术通讯,1999,9(2):1~4.
[33]谢季坚,刘承平.模糊数学方法及其应用[M].武汉:华中理工大学出版社,2000.
[34]袁绍民.模糊CBR在继电器产品设计中的应用[D].天津:河北工业大学,2007.
[35]罗佑新,张龙庭,李敏.灰色系统理论及其在机械工程中的应用[M].长沙:国防科技大学出版社,2001.
[36]王云霞,高成冲.实例推理技术在定制产品相似件成本估算中的应用[J].机械设计,2007,24(4):66~67.
[37]彭实.面向成本设计的成本估算及应用[D].武汉:华中科技大学,2003.
[38] Cooper R, Kaplan R. Measure Costs Right: make the right decisions[J]. Harvard Business Review. 1998(5):96~103.
[39] Cooper R, Kaplan R. Activity Based Costing: resource management at its best. Harvard Manager, 1991:87~94.
[40]范登龙.基于作业成本法的单件小批产品成本计划与控制研究[D].重庆:重庆大学,2006.
[41]陈家瑞.汽车构造[M].北京:机械工业出版社,2005.
[42]佘开莲.机电产品开发中的价值优化技术及其应用研究[D].重庆:重庆大学,2009.
[43]吴雪林.目标成本管理[M].北京:经济科学出版社出版,2006.
[44]张志雁.基于功能的产品设计过程成本控制及应用[D].上海:上海交通大学,2007.
[45]周康渠,张根保,肖燕,张晓丽.汽车零部件成本系数及目标参考成本计算系统研究[J].中国制造业信息化,2008,37(9):12~16.
[46]张晓丽.汽车新产品开发中的目标采购成本控制研究及应用[D].重庆:重庆理工大学,2010.
[47] http://baike.baidu.com/view/1507.htm.
[48] B.Eckel.Thinking in Patterns with Java[J]. Prentice Hall.2011:561~593.
[49] J.Joseph, R.Bambara Paul. Allen et al. J2EE Unleashed[J]. Sams Publishing. 2002:24~38.
[50] http://baike.baidu.com/view/31.htm.
[51]张小勤,滕至阳.基于MVC设计模式的J2EE分布式应用系统模型JMVC[J].计算机应用研究,2003,(9):63~65.
[52]何成万,余秋惠. MVC模型2及软件框架Struts的研究[J].计算机工程,2002,(28):274~281.