新產(chǎn)品研發(fā)的成本控制.pdf

1、首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文新產(chǎn)品研發(fā)的成本控制姓名：孫升波申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：吳少平20070501AbstractThekeytothesurvivalanddevelopmentofenterprisesisthattheirproductscangetcontinuousprofitsButintodayssocietywiththerapiddevelopmentofscienceandtechnology

2、thelifespanofaproductisconstantlybeingshortened，whichm戧lnsthattheenterprisesshouldperformresearchanddevelopment(hereinafterreferedtoas‘‘R&D’，)ofnewproductsconstantlyhthefiercemarketcompetition，entefpfisesusuallycannotdet

3、erminethepriceoftheirproductstheonlywaytoinheretheprofitistodecreasethecostandexpenseTotalcostofaproductisacertainamountwhentheproductisbeingdeveloped；themosteffectivewayinproducingprocessestolowerthecostisteducetheunnec

4、essaryexpenseandtoimprovetheproducingefficiencysothatthemanufacturingcostcanbedecreasedInotherwordsoncetheprocessesofR&Diseompletedthecostofaproductonmaterialsandlaborsisdecided，manufacturingcenterscallhardlymakeanychang

5、etowardsitThereforeitisthefundamentalmethodforanenterprisewhowantstokeepaleadingplaceineconomyandtechnologytostrengthenthemanagementintheprocessesofR&DofcostonnewproductsTotalcostofanewproductinvolvesinessentialfactorcos

6、tqualitycostenvironmentalcostetcEachitemcostisrelatedtoanddeterminedbyanotheroneThe“costcontrol“inthisthesisisnottargetingatreducingthecostsimplybuttoimprovethecostImformanceFromthe肼髓p硎Veoftheentireproductlifecycleitmcau

7、sthattheenterpriseshouldtaketheopinionofdifferentcostcontrolmethodfordifferentitemcosttheconceptofoptimalallocatingthercsollreo證theentireR&Dprocess，andtheideaofengineeringvalueintoaccounts，considerateitspayeconomicallyIf

8、thenetprofitcatlbeimprovedthecostwiUbeworthytopayOnsuchabasisthelhesisdeals謝tllthecostofR&Danalysisofthecompositionandcharacteristicsofthevariouscostitemsanddiscussthemainpointsofcostcontrolfromtheperspcetiveoftechnicale

9、conomicsThethesispresentsanewR&Dcostcontrolmethod：Firstbased011marketinformationanditsstrategicpositionandundertheaimofhighstandardpositionflexibilityindesignandengineeringvalueconcepttheenterprisedeterminesthecostofnewp