Part 7.product cost analysis

《Part 7.product cost analysis》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、Lecture7ProductCostAnalysisReferences:Magrab,1997,IntegratedProductandProcessDesignandDevelopment,CRCPress.(TS170.M34.1997)D.Clausing,1994,TotalQualityDevelopment,ASMEPress,NewYork,NY.(TS176.C537.1994)•Thepurposeofthepreviouslyintroduceddesignmethodologiesistoeliminatethecas

2、hdrains(wasteofmoney)inthedesignprocess.1•Thepriceofmanyproductssuchasmobilephoneisdeterminedfromthecustomers/market.•Price–cost=profit•Cost>pricemeanslosingmoneytoproducetheproduct2Somecommoncashdrains:Introducingnewtechnologythatdoesn'tsatisfythecustomerneeds.Notsubjecti

3、nganewproductideatoacompetitiveevaluationIntroducingdesignsthatarenewanddifferent,butneitherbetternoreasilyproducibleDesigningwithouttheinputfrommanufacturingandproductionearlyinthedevelopmentprocessRelyingoninspection–QC(QAisbetter)3•QA(QualityAssurance)–ensuregoodqualit

4、yineverystepofdesignandmanufacturing•QC(QualityControl)-ensuregoodqualityattheendofmanufacturing(scraporrepairthedefectiveproduct)•DesignRIGHTinthebeginning4Inthefollowing,wefocusmainlyontheproductcostfactors,therelationoftotalprofittoaproduct'scostandtimevalue,andtoperformt

5、radeoffanalysis.56Variableportion(M+L+R)•Directmanufacturingcosts–outoftheordinary–fluctuationsinthepriceofrawmaterials,–additionalproductionpersonnelProductdevelopmentcosts(D)•designandanalysis;•prototypebuilding,•testingandtestfacilitiesconstruction;•instrumentationanddata

6、collection;•managementofthedevelopmentprocessTooling,Capitalizationcosts(T)o•majorequipmentdesignandpurchases•theirinstallation,supplies,•operatortrainingSystemcosts(S)•overheadandindirectlaborcosts,•Coststhatcannotbeclearlyassociatedwithparticularoperations,products,project

7、s,orsystems,and•mustbeproratedamongallcostunits•HiddencostManufacturingOverhead(S)•amortizationoffacilities;•equipmentmaintenance,repair;•inventoryofrawmaterials;•workinprocess(semi-finishedproduct);•energycostsMarketingandsalescosts(S)•advertising,•packaging,•shipping,•afte

8、rsalesserviceandtraining,•warrantyrepairsandproductreplacementTotalcosttoen