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Application Of Value Engineering Method In Cost Control Of HW Technology Research And Development

Posted on:2021-05-29Degree:MasterType:Thesis
Country:ChinaCandidate:C J DuanFull Text:PDF
GTID:2439330602978367Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of market economy,the competition between enterprises becomes more and more fierce,most enterprises not only face the threat of competitors in the same industry,but also bear the pressure of excessive internal costs.If enterprises want to maintain a leading competitive position in the fierce market competition,they must develop innovative products that can meet the needs of consumers.R&D innovation is the core content to promote the development of enterprises,as is high-tech enterprises.However,the more enterprises value product research and development,the more capital investment,the more serious the cost waste,relatively speaking,the implementation of cost control in the stage of product research and development design is relatively easy and effective.Therefore,enterprises must not only be able to continuously carry out product innovation,attach importance to the research and development of new products,maintain competitive advantage,but also reduce R&D costs to ensure that product quality is not affected.Value engineering,as an important technical tool of modern enterprise management,aims at improving product value,combining technology with economy,seeking the balance between function and cost.When the two do not match,we can find low value products through function evaluation,and then take measures to reduce R&D cost and increase economic benefit while ensuring product function innovation,ensure product quality is not affected,and improve product value.Therefore,the introduction of value engineering in R&D stage is an effective method to enhance the core competitiveness of enterprises.Based on HW science and technology,this dissertation analyzes the management and control process of R&D cost of enterprises by combining theory and case.First of all,this paper expounds the theoretical basis related to R&D cost control,proves the effectiveness of value engineering method in R&D cost control through each basic theory;secondly,analyzes the present situation and existing problems of R&D cost control in HW technology;then uses 04 scoring method and entropy method to construct function weight model,determines low function field through function evaluation;finally puts forward R&D cost control measures for products in low function area,and evaluates the application effect of value engineering method.To sum up,through this case analysis,we can find that the value engineering method has strong maneuverability for the control of R&D cost,can accurately find out the low function area,carry on the cost control to this area,can effectively reduce the product R&D cost while ensuring the function innovation,and improve the overall value of the product.Therefore,applying the value engineering method to the product R&D stage is of long-term significance for the high-tech enterprises mainly focus on scientific research and innovation.
Keywords/Search Tags:Value Engineering, R&D Cost, Product Function
PDF Full Text Request
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