电冰箱产品成本设计技术研究
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摘要
电冰箱成本设计是整个设计过程的重要部分，动态多变的市场需要，使得产品生命周期缩短，产品品种增加，批量减小，顾客不仅重视交货期、质量、品牌，更重视产品的价格，“物美价廉”是市场竞争的永恒主题。一个产品设计的创新如果它既不能使制造者赚钱又不能给用户带来足够的好处，也就无法证明它的合理性，那么这个创新就失去了它的实际价值，因此，成本设计是所有设计过程中最重要的部分。在过去最后产品的制造商可以根据成本+利润=售价的公式来为产品定价，售价总是可以被定得足够高以保证充分的利润。随着我国市场经济的发展，社会物质文化的不断丰富，供求关系发生了极大变化，尤其是在国际竞争的环境里，经常有新的竞争者能够生产与卖出低价位的具有竞争力的产品或者以当前市场价卖出并能享受较大的利润差额。新的成本观念是从售价倒推来决定所允许的成本和利润。本人通过对价值工程、企业技术经济学、目标成本管理、现代设计方法等理论的分析，依托家电产品电冰箱这一特殊对象从设计的角度提出“电冰箱产品成本设计”思想。电冰箱产品与普通的机械产品的用户对象不同，决定了电冰箱开发模式的不同。一个产品的成本很大程度上取决于零件的复杂程度、零部件数目等结构因素，本文通过对电冰箱功能与成本的关联分析，使目标成本与产品功能更加协调和统一；电冰箱容积参数决定了整个产品的结构以及成本组成，本文通过对电冰箱相关技术标准的研究从装配要求及性能要求出发建立了电冰箱产品的主要结构参数的数学模型，为产品模块化设计奠定基础；围绕用户使用特点对主要典型零件的设计分析，提出了材料替代、结构变化对成本的影响；通过实际工作的总结提出电冰箱设计中零部件功能组合减少零件数量，结构简化降低材料及生产设备要求等手段降低产品成本的设计思路；电冰箱产品成本设计的核心是根据市场特点及顾客需求设定相应目标(目标成本)和目标功能，为达到这些目标的产品设计在产品开发阶段，应用价值工程的分析方法，确定合的功能，并去除产品冗余功能，删除或合并对产品功能无影响的零部件，简化产品结构来实现产品的成本设计，主要有三个层次的设计：一、从市场和顾客对产品的性能、质量和价格的要求出发，确定
广东工业大学工学硕士学位论文
一个市场允许的产品成本、功能和可行的开发进度；二、在产品设计的过程
中将目标成本与产品层次的质量、功能进行总体规划设计；三、根据产品功
能规划对零部件层次的零部件成本及质量成本进行设计。
The refrigerator design for cost is the important part of whole design process. As the needs of market development, it makes product life cycle shortened, the product species increases and the batch quantity decreases, the customer not only values the time of goods delivering, quality, brand, but more emphasizes the price of the product. "Elegant product with low price " is the main topic of the market competition forever. If the creation of design can't make the manufacturer earning profits or bring the customers enough advantages, which means that the creation is not rational, also without practical value. Therefore, the cost design is the most important part in the whole design process. In the past, the final manufacturer of the product can decide the product price with the formula "cost+ profit= the sale price", so the sale price of product always can be set high enough to guarantee sufficient profit. As the development of market economy of our country, The material and cultural of society abundant prog
ressively, The relationship between apply and need changed, Particularly in the environment of international competition, usually the fact exists, having the new competitor can produce products with low price and competition ability or selling out with the current market price of product and gained the bigger profit difference. The new cost idea is reversely push from sale price to decide a cost and the profit for allowing. Based on the study of value engineering, Business enterprise technique economics, target cost management and modern design method etc. Rely on the special object of refrigerator the author proposed the new idea for "refrigerator product cost design". With the difference of customer object in refrigerator and general machine, the mode of refrigerator development is different. The cost of a product is mostly decided by the amount of parts and complicated degree, This paper describes the conjoint analysis about refrigerator function and cost. It makes target c
ost more moderated with product function, The capacity parameter of
refrigerator decides the configuration and costs constitute of whole product, According to the requirements of assembly and capability of refrigerator the math-model of main parameter for refrigerator structure is set up based on the studying of technical standard of refrigerator, which established the foundation for the modularization design of refrigerator. According to the Usage characteristics of customers, the author points out the effects on cost with the replacement of material and structure changes by analyse the design of the main typical parts, Through summarization of practical experiences proposed the way of reducing cost design for refrigerator, which is by the means of rational combination of function, decreasing parts quantity and the configuration simplification which reduces the request of material and produces equipments. The core of the refrigerator product design for cost is to set up the target cost and target function according to the request of costumers and the characters of markets,
For obtaining these targets, In the stage of product development, By using the method of value engineering to decide the reasonable function and delete the redundant function to the product and delete or merge the parts which have no influence in the product function may be used, simplified the product configuration to realize the design for cost. Mostly there are three design levels: 1.) According to the required capabilities, Quality and price of the market and client to decide the admissive cost and viable development period; 2.) In the process of product design the target cost is overall designed with the quality and function on the product level; 3.) According to the product function layout to design the parts cost and quality cost at the level of assembly parts degree.
广东工业大学工学硕士学位论文
一个市场允许的产品成本、功能和可行的开发进度；二、在产品设计的过程
中将目标成本与产品层次的质量、功能进行总体规划设计；三、根据产品功
能规划对零部件层次的零部件成本及质量成本进行设计。
The refrigerator design for cost is the important part of whole design process. As the needs of market development, it makes product life cycle shortened, the product species increases and the batch quantity decreases, the customer not only values the time of goods delivering, quality, brand, but more emphasizes the price of the product. "Elegant product with low price " is the main topic of the market competition forever. If the creation of design can't make the manufacturer earning profits or bring the customers enough advantages, which means that the creation is not rational, also without practical value. Therefore, the cost design is the most important part in the whole design process. In the past, the final manufacturer of the product can decide the product price with the formula "cost+ profit= the sale price", so the sale price of product always can be set high enough to guarantee sufficient profit. As the development of market economy of our country, The material and cultural of society abundant prog
ressively, The relationship between apply and need changed, Particularly in the environment of international competition, usually the fact exists, having the new competitor can produce products with low price and competition ability or selling out with the current market price of product and gained the bigger profit difference. The new cost idea is reversely push from sale price to decide a cost and the profit for allowing. Based on the study of value engineering, Business enterprise technique economics, target cost management and modern design method etc. Rely on the special object of refrigerator the author proposed the new idea for "refrigerator product cost design". With the difference of customer object in refrigerator and general machine, the mode of refrigerator development is different. The cost of a product is mostly decided by the amount of parts and complicated degree, This paper describes the conjoint analysis about refrigerator function and cost. It makes target c
ost more moderated with product function, The capacity parameter of
refrigerator decides the configuration and costs constitute of whole product, According to the requirements of assembly and capability of refrigerator the math-model of main parameter for refrigerator structure is set up based on the studying of technical standard of refrigerator, which established the foundation for the modularization design of refrigerator. According to the Usage characteristics of customers, the author points out the effects on cost with the replacement of material and structure changes by analyse the design of the main typical parts, Through summarization of practical experiences proposed the way of reducing cost design for refrigerator, which is by the means of rational combination of function, decreasing parts quantity and the configuration simplification which reduces the request of material and produces equipments. The core of the refrigerator product design for cost is to set up the target cost and target function according to the request of costumers and the characters of markets,
For obtaining these targets, In the stage of product development, By using the method of value engineering to decide the reasonable function and delete the redundant function to the product and delete or merge the parts which have no influence in the product function may be used, simplified the product configuration to realize the design for cost. Mostly there are three design levels: 1.) According to the required capabilities, Quality and price of the market and client to decide the admissive cost and viable development period; 2.) In the process of product design the target cost is overall designed with the quality and function on the product level; 3.) According to the product function layout to design the parts cost and quality cost at the level of assembly parts degree.
引文
[1] 潘家轺等编箸．现代生产管理学．北京：清华大学出版社，1994
[2] 周济等著．智能设计．北京：高等教育出版社，1997
[3] 陈胜群．论“成本筑人”．财经研究，1997(12)(1997g)
[4] 陈胜群．企业成本管理战略．上海：立信会计出版社，2000
[5] 赵松年等主编．现代设计方法．北京：机械工业出版社，1998
[6] 周朝琦 侯龙文 孙学军等编著．目标成本管理．北京：经济管理出版社，2000
[7] 谭浩邦等编箸．新编价值工程，广州：暨南大学出版社，1997
[8] 陈小川 刘小冰 冯辛安．面向成本的设计中的成本构成及其估算框架的研究．中国机械工程 2001 5 (5)
[9] (美)大卫 M．安德森(David M & Anderson)著，冯涓译．21世纪企业竞争前沿：大规模定制下的敏捷产品开发．北京：机械工业出版社，2000
[10] 朱康全编著．技术经济学．广州：暨南大学出版社，2002
[11] 利菊生、曹玉珊 目标成本规划解析—兼议邯钢经验与目标成本规划的区别，《会计研究》2000年第5期
[12] (美)查尔斯 &T& 亨格 瑞等著，刘离等译校．成本会计，北京：中国人民大学出版社，1998
[13] (德)约瑟夫 & 萧塔纳筑，祈国宁译．制造业的产品数据库管理原理、概念、策略，北京：机械工业出版社，2000
[14] (美)杰克 & 吉多著，张金成译．成功的项目管理．北京：机械工业出版社，2000
[15] 肖刚等主编．计算机辅助机械设计与绘图．成都：电子科技大学出版社
[16] 赵良才主编．计算机辅助工艺设计—CAPP系统设计．北京：机械工业出版社，1999
[17] 陈启申编著．MRPⅡ制造资源计划基础．北京：企业管理出版社，2000
[18] 赵松年等主编．现代设计方法．北京：机械工业出版社，1998
[19] 王珊等编著．数据库系统原理教程．北京：清华大学出版社，1999
[20] 童秉枢等主编．产品数据管理(PDM)技术，北京清华大学出版社，2000
[21] 陈诒春编．小型制冷装置．武汉：华中理工大学动力系—制冷教研室，1990
[22] Bryan Mattimore, "The Amazing Invention Machine." Success, October 1993,p.34 Ameracan
[23] 国家自然科学基金委员会，先进制造技术基础．北京：高等教育出版社，1998
[24] 王介民主编．工业产品艺术造型设计。北京：清华大学出版社，1995
[25] 谷芳主编．财务管理．北京：中国财政经济出版社，1995
[26] Saidur. R, Masjuki. ENERGY CONSERVATION OPPORTUNITIES IN HOUSEHOLD REFRIGERATIOR IN MALAYSIA, MANLAYSIA: Department of Mechanical Engineering University of Malaya,
[27] 谭并斌昭主编．自然辩证法概论．广州：华南理工大学，2000
[28] 傅家骥、仝允桓主编．工业技术经济学．北京：清华大学出版社，1996
[29] 《家用制冷器具标准汇编》——标准GB／T 8059.1-1995《家用制冷器具冷藏箱》
[30] 肖诗唐 王毓芳 主编．新产品开发设计与统计技术．北京：中国计量出版社，2001
[31] 迈克尔 E．麦格拉思 著 刘求生译 高技术企业产品战略．北京：清华大学出版社，2002
[32] 黄劼 赵秀平 虚拟制造中产品的性能分析《江苏机械制造与自动化》2001年第4期
[33] 王爱民，孟明辰，黄靖远 多目标约束环境下的模块化产品族设计方法研究
[34] 刘文龙等主编 企业经济基础知识．北京：中国石化出版社，2000
[35] 陶维国等著 研发管理．深圳：海天出版社，2002
[36] 王珊、陈红编著数据库系统原理教程．北京：清华大学出版社，1998
[37] 怎样比较电冰箱的初期费用与运行费用．都市生活，2001年04月12
日
[38]圣丁 主编 哈佛商学院MBA教程．北京：经济日报出版社，1997m
[39]刘书华 材料选择的模糊综合评判．《机械工艺师》 CNCMC．COM
[40]陈新 合理化技术管理工程．广东工业大学，2001
[2] 周济等著．智能设计．北京：高等教育出版社，1997
[3] 陈胜群．论“成本筑人”．财经研究，1997(12)(1997g)
[4] 陈胜群．企业成本管理战略．上海：立信会计出版社，2000
[5] 赵松年等主编．现代设计方法．北京：机械工业出版社，1998
[6] 周朝琦 侯龙文 孙学军等编著．目标成本管理．北京：经济管理出版社，2000
[7] 谭浩邦等编箸．新编价值工程，广州：暨南大学出版社，1997
[8] 陈小川 刘小冰 冯辛安．面向成本的设计中的成本构成及其估算框架的研究．中国机械工程 2001 5 (5)
[9] (美)大卫 M．安德森(David M & Anderson)著，冯涓译．21世纪企业竞争前沿：大规模定制下的敏捷产品开发．北京：机械工业出版社，2000
[10] 朱康全编著．技术经济学．广州：暨南大学出版社，2002
[11] 利菊生、曹玉珊 目标成本规划解析—兼议邯钢经验与目标成本规划的区别，《会计研究》2000年第5期
[12] (美)查尔斯 &T& 亨格 瑞等著，刘离等译校．成本会计，北京：中国人民大学出版社，1998
[13] (德)约瑟夫 & 萧塔纳筑，祈国宁译．制造业的产品数据库管理原理、概念、策略，北京：机械工业出版社，2000
[14] (美)杰克 & 吉多著，张金成译．成功的项目管理．北京：机械工业出版社，2000
[15] 肖刚等主编．计算机辅助机械设计与绘图．成都：电子科技大学出版社
[16] 赵良才主编．计算机辅助工艺设计—CAPP系统设计．北京：机械工业出版社，1999
[17] 陈启申编著．MRPⅡ制造资源计划基础．北京：企业管理出版社，2000
[18] 赵松年等主编．现代设计方法．北京：机械工业出版社，1998
[19] 王珊等编著．数据库系统原理教程．北京：清华大学出版社，1999
[20] 童秉枢等主编．产品数据管理(PDM)技术，北京清华大学出版社，2000
[21] 陈诒春编．小型制冷装置．武汉：华中理工大学动力系—制冷教研室，1990
[22] Bryan Mattimore, "The Amazing Invention Machine." Success, October 1993,p.34 Ameracan
[23] 国家自然科学基金委员会，先进制造技术基础．北京：高等教育出版社，1998
[24] 王介民主编．工业产品艺术造型设计。北京：清华大学出版社，1995
[25] 谷芳主编．财务管理．北京：中国财政经济出版社，1995
[26] Saidur. R, Masjuki. ENERGY CONSERVATION OPPORTUNITIES IN HOUSEHOLD REFRIGERATIOR IN MALAYSIA, MANLAYSIA: Department of Mechanical Engineering University of Malaya,
[27] 谭并斌昭主编．自然辩证法概论．广州：华南理工大学，2000
[28] 傅家骥、仝允桓主编．工业技术经济学．北京：清华大学出版社，1996
[29] 《家用制冷器具标准汇编》——标准GB／T 8059.1-1995《家用制冷器具冷藏箱》
[30] 肖诗唐 王毓芳 主编．新产品开发设计与统计技术．北京：中国计量出版社，2001
[31] 迈克尔 E．麦格拉思 著 刘求生译 高技术企业产品战略．北京：清华大学出版社，2002
[32] 黄劼 赵秀平 虚拟制造中产品的性能分析《江苏机械制造与自动化》2001年第4期
[33] 王爱民，孟明辰，黄靖远 多目标约束环境下的模块化产品族设计方法研究
[34] 刘文龙等主编 企业经济基础知识．北京：中国石化出版社，2000
[35] 陶维国等著 研发管理．深圳：海天出版社，2002
[36] 王珊、陈红编著数据库系统原理教程．北京：清华大学出版社，1998
[37] 怎样比较电冰箱的初期费用与运行费用．都市生活，2001年04月12
日
[38]圣丁 主编 哈佛商学院MBA教程．北京：经济日报出版社，1997m
[39]刘书华 材料选择的模糊综合评判．《机械工艺师》 CNCMC．COM
[40]陈新 合理化技术管理工程．广东工业大学，2001
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