基于价值群的装备制造业复杂产品成本控制研究

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1、山东科技大学硕士学位论文摘要ABSTRACTComplexproduct’sflowiscompletelydifferentfromthemassproductionofproducts.Thusthecostcontroltheoryofthemasscan’tbeusedtocomplexproduct.Atthesametimeithasthecharacteristicsaboutcomplexproductsysteminequipmentmanufacturingindustrywhichincreasesthed

2、ifficultyofcostcontrol.Bothofthesemakethecostcontroldifficulttocontrol.So,we’llstudycostcontrolcharacteristicsandbasicmethodfromtheperspectiveofvalueconstellationaboutcomplexproductinequipmentmanufacturingindustry.Besides,thisalsobroadensitscostcontroltheory.Firstly,

3、buildthemodelofvalueconstellationaboutcomplexproductinequipmentmanufacturingindustry.Theequipmentmanufacturingindustryisinrapiddevelopmentusuallyinawayofindustrycluster.Theequipmentmanufacturingindustry’svalueconstellationsupporterphysicalisindustrycluster.Analyzethe

4、industryclusteroftheequipmentmanufacturingindustry;wecansumupitsthreeconstituents:CustomerCoreenterprisesupportingenterprisewhichtheyarealsothevalueconstellation’sbasicelementsaboutequipmentmanufacturingindustry.Thetechnologicalprocessofcomplexproductsisresearchandde

5、velopment——sell——prepareproduction——manufacturing——serviceafterselling.Atthesametimevalueconstellationistheaggregationofcomplexproductsvalueflow.Fromtwoaspectsaboveweconcludefivesubsidiaryvalueconstellations:whichtheyaretheconstituentsofvalueconstellationinequipmentm

6、anufacturingindustryresearchanddevelopmentsubsidiaryvalueconstellation,sellsubsidiaryvalueconstellation,prepareproductionsubsidiaryvalueconstellation,manufacturingsubsidiaryvalueconstellation,serviceaftersellingsubsidiaryvalueconstellation.Secondly,putforwardcostcont

7、rolviewsbasedonvalueconstellation.Creationvalueistheessenceofvalueconstellation.Andforthispurposewemustinvestresourceswhichmustenoughresources.Thisistheviewaboutresources–investmentbasedonvalueconstellationaboutthispaper.Atthesametimeinordertomaximizecustomers’value,

8、weneedtocontroltheseresourceswhentheyareconsumedwhichhadbeeninvestedinvalueconstellation.Thisistheviewaboutresources–consumptionbas