Cost Control Research On Product R&D Process In SC Company

R&D cost-control becomes more and more important in the product life and it’s now the key to the enterprises to survival from the competitors. As the enterprises wants to earn the market, their products must have the ability to get continuous profits, but from today’s situation, with the rapid development of science and technology, the life-span of a product is constantly being shortened as the new products comes out quickly, which means the enterprises should perform Research and Development (hereinafter referred to as" R&D") of new products constantly.However, with the shrinking of industry barriers and the increasing market access, any kind of product has some competition in the market. So it won’t be a long-term solution for enterprise development just relying on the increase of product value. Therefore, reducing product costs and widening profit margins is a necessary choice for enterprises to achieve future development. Research shows that although the cost of product development accounts for only5%～10%of the total product cost, its influence on the total cost of the product is far beyond that of manufacturing. The function, technical indicators, future market and cost of a product is basically finalized in development and design stage, and in later production, enterprises can only reduce product cost in a small range by reducing procurement cost, improving efficiency of processing and assembling and so on. The influence of a perfect design for product cost will be huge and far-reaching. So how to implement an effective cost control in the development stage, to help enterprises to improve product design, so as to reduce the product cost will be an important subject for modern enterprise development.In this paper, the cost control in product development stage will be discussed with the combination of normative research and empirical research. First of all, this article organizes the theories related to cost control in product development stage and proposes the new theory of target-homework cost method after analyzing the advantages and disadvantages of target costing method and homework cost method. Secondly, with SC Company as the research object, through the analysis of its problems in the development stage of cost control, this article puts forward the target-homework cost method of cost control. Finally, taking the on-board dual-polarization mobile antenna project as an example, this paper introduces the application process of homework cost method, explores the feasibility of the program application through the tracking of the process of project implementation, and puts forward the supporting measures of the smooth implementation of cost control project.The target-homework cost method proposed in this article is a summary and revision of target cost method and homework cost method. It makes up for the deficiency of single cost control methods and gives full play to superiority of the comprehensive cost control method. The successful application of this method will provide reference for more enterprises in their study of cost control in product development stage in the future.