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ID:33941121
大小:988.87 KB
页数:65页
时间:2019-03-02
《基于价值群的装备制造业复杂产品成本控制研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
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
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