Research On The Cost Control Of T Research Project Of G Company Based On Value Engineering

The focus of G Company’s cost control is on the procurement and manufacturing process after the product is put into production,but there is a lack of effective cost control in the design and development stage.This leads to R&D personnel often over designing products.If the fixed cost of the product from the research and development design stage is too high,it is difficult to make up for it significantly through cost control in the procurement and manufacturing process.First of all,it combed the domestic and foreign literature related to cost control and Value engineering,and introduced Value engineering,functional analysis system technology(FAST),fuzzy analytic hierarchy process,design for manufacturing and assembly(DFMA)and other theoretical methods.Secondly,it analyzes the current cost control situation of G Company,puts forward the existing problems in its current cost control,and discusses the necessity of applying Value engineering in the product development stage of G Company.Furthermore,collect user voices(Vo Cs)of T R&D projects through a questionnaire survey,remove unnecessary functions,and explore the true needs of users;Utilized FAST to conduct functional analysis on the T R&D project and output a functional analysis system diagram;By combining the fuzzy analytic hierarchy process with the logical layering of the functional analysis system diagram,the functional weight calculation and ranking of the T R&D project were carried out.The cost function matrix was used to determine the functional cost of the T R&D project.Analyze the functional value of T R&D project and determine the target for cost reduction.Furthermore,DFMA was applied to identify innovative ideas for cost control measures in the T R&D project.The functions of "rotating tires" and "loading tires" in the T R&D project were improved,their "function cost" relationship was optimized,and specific cost control measures were formed and implemented.Finally,the implementation effect was estimated and tracked,and under the premise of ensuring functionality,a cost savings of1.531061 million yuan could be achieved.The functional value of C1 rotating tire function has increased from 0.15 to 0.22.The object of T R&D project is a product with rich functions and strong market orientation.The introduction of Value engineering in the R&D process has played a positive role in the cost control of this product.The application of Value engineering is a circular and progressive process,or a process of continuous improvement.It needs to constantly understand the function of the product itself and make timely improvements through continuous improvement as the customer needs change,new materials and technologies are constantly updated.This study shows that Value engineering has a significant effect on the cost control of product R&D process of T R&D project goal,which can be used as a reference for other enterprises to control the cost of product R&D.