Cost Control Research On New Product R&D In H Company

In recent years,along with the land,labor and other factors of production costs continue to rise,China's enterprises have entered the high cost era,ever rely on low labor costs,resource consumption and the expense of the environment to obtain low cost competitive advantage will cease to exist.Due to China's industry at present is still in the low-end of the global industrial chain,lack of core technology,low value-added products,the cost of production factors of enterprise management is more sensitive.Facing the increasingly fierce international competition environment,Chinese enterprises should constantly innovation,efforts to improve the level of technology R&D and cost management,and minimize the negative impact of rising factors of production costs.New product R&D is the source of the enterprise business activities,statistics show that the cost of new product development process accounts for more than 80% of the total cost of the product,new product design once completed,the related materials,equipment,manpower cost has been basically established,the effect of reducing the cost in other aspects is relatively limited.Therefore,under the premise of ensuring the quality and service of the product,how to through scientific and reasonable cost control method to control the cost of new product development process,to obtain the technical and economic advantages of competition is particularly important for the current Chinese enterprises.This paper shows that new product development cost control problems through the combination of theoretical research and case study method.First of all,this paper reviews the related concept definition and theoretical basis of cost control in new product development process,introduces the main methods of cost control.Secondly,taking the problem of H Company as the research object,the questionnaire survey was carried out for the present situation of H Company's new product R&D process cost control problems,and the survey results were analyzed and summarized.Then this paper expounds the cost control key points and the choice of cost control methods on new product R&D concept planning,detailed design and batch trial of three different stages,at the same time,it also discusses the measures of the cost control,such as the organization,process and system;through the combination of various cost control methods and product development and design,a set of effective cost control scheme for the whole process of new product development is formed.Finally,the case of high strength and high conductivity contact line series R&D project in H Company is applied to the whole process cost control scheme of the combination of target costing and value engineering.The case applications mainly expounds the preliminary scheme selection,determine the target cost,value engineering application,and the analysis results,the paper puts forward the improvement measures,thus validating the use value of the project cost control.In this paper,the comprehensive application of a variety of effective cost control method to avoid the theory of the control does not conform to the actual situation as a result of the single cost control.The successful application of the scheme will provide reference for the new product development cost control of more enterprises,it can not only avoid the waste of R&D fund,improve the enterprise's cost competitiveness,but also guarantee the success of new product development.