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以缩短产品开发周期的竞争为前提,成本结构和成本策划方法的不同以及可靠性技术上应对方法的差异,已成为商品生产中划分赢家和输家的分水岭。日本制造业的特点就是在提高产品开发速度的基础上通过生产中的周密细致的磨合过程以及数字技术的有效应用,实现了高质量和低成本。日本玉川大学国际经营学教授大藤正在近期的《质量管理》杂志刊登的“前端开发活动中的质量管理”专辑中发表了“成本策划活动和质量管理概要”一文,系统地论述了成本策划与质量管理之间的关系。大藤教授首先提出在产品开发的上游阶段,质量管理活动除质量(Q)策划以外,应包括成本(C)策划和交付(D)策划,也就是说在产品开发阶段必须做到 QCD 的同步实现。本文以“成本策划活动与质量管理之间的关系”为论题,从商品生产的成本、利润和售价三者关系的基本原理出发,结合质量功能展开表和一览表分析了成本展开在质量功能展开中的地位、以及质量策划与成本策划之间的关联。文章详细介绍了成本策划活动的具体内容,并专题论述了信息技术(IT)在成本策划活动中的特殊作用,最后进一步指出了从过去的“质量保证”走问现在的“价值保证”的新趋势和新观念。
To shorten the competition in the product development cycle as a precondition, the differences in the cost structure and cost planning methods as well as the differences in reliability and technical coping methods have become the watershed in the production of goods divided between winners and losers. Japan’s manufacturing industry is characterized by the speed of product development based on the production process through careful and meticulous process and the effective application of digital technology to achieve high quality and low cost. Japan’s Tamagawa University professor of international business Naoto is in the recent “Quality Management” magazine published “front-end development activities in the quality management ” album published “cost planning activities and quality management overview ” article, systematically discusses Relationship between cost planning and quality management. Professor Takato first proposed that quality management activities should include cost (C) planning and delivery (D) planning in addition to quality (Q) planning in the upstream stages of product development, which means that QCD must be implemented simultaneously in the product development phase . This paper takes “the relationship between cost planning activity and quality management” as the topic, starting from the basic principle of the relationship between cost, profit and selling price of commodity production, analyzes the relationship between cost expansion and quality management Function in the expansion of the position, as well as quality planning and cost planning between the association. The article details the specific contents of the cost planning activities, and specializes in the special role of information technology (IT) in cost planning activities. Finally, it further points out that from the past “quality assurance ” to ask the “” value guarantee "New trends and new ideas.