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    题名: 新產品開發之生命週期成本分析與管理
    其它题名: Life Cycle Cost Analysis and Management in New Product Development
    作者: 王文英
    贡献者: 國立政治大學會計學系
    行政院國家科學委員會
    关键词: 新產品開發;生命週期成本;成本管理;供應鏈;個案研究法
    New product development;Life cycle costs;Cost management;Supply chain;Case study method
    日期: 2010
    上传时间: 2012-06-26 14:57:51 (UTC+8)
    摘要: 在顧客需求多樣、產品生命週期縮短之現今環境下，新產品開發已成為企業競爭 力的重要來源之一。再加上產品成本的大部份決定於新產品開發階段，因此若欲獲得 較多利潤與提昇競爭力，則應於新產品開發階段就要對成本加以適切管理，而且所考 量及管理之成本應為產品的整個生命週期成本。此對面臨產業結構從傳統的製造導向 轉為以強調研發、技術為導向之轉型期的我國而言，更趨重要，攸關國家未來長期發 展。然而至目前為止，具體探討新產品開發階段如何分析與估算生命週期成本的研究 並不多，以我國企業為對象或將其進一步結合考量後續管理者更是缺乏。伴隨新產品 開發之日益重要，實有必要對如何考量及管理新產品生命週期成本之議題多加重視。 本計畫之目的即以我國企業為對象，採取個案研究法，深入且具體地探討新產品 開發階段的生命週期成本分析與估算，並研究後續如何對成本變動進行管理以助目標 之達成。除了蒐集彙整相關的文獻與資料外，並對個案公司及其供應鏈成員之相關人 員進行實地訪談。同時透過文獻彙整、實地訪談及深入分析探討的方式，確實掌握我 國企業開發新產品時之生命週期成本管理機制與問題，並提出結論與建議，俾補充相 關理論探討及助國內產業界有效管理與提昇競爭力。
    In current circumstances that customers’ needs are diversifying and product life cycle is shortening, developing new product has become one of the important sources of business competitiveness. Furthermore, most product costs are determined in the new product development stage. Therefore, in order to obtain more profits and promote competitiveness, firms have to appropriately manage costs in the new product development stage. And the costs that firms consider and manage should be the whole product life cycle costs. For our country that industrial structure is changing from traditional manufacturing - driven to emphasizing R&D and technology, managing costs in the new product development stage becomes more important, and is relevant to the future long-term development of our country. But up to now, the researches which have concretely investigated product life cycle cost analysis in the new product development stage are very few. The researches that have further considered our domestic firms or management mechanism are more deficient. As new product development becomes more important, it is necessary to pay more attentions to those issues about how to consider and manage new product life cycle costs. The purpose of this research project is to explore the concrete life cycle cost analysis in new product development stage. And the cost management mechanism will also be investigated. The case study method with our domestic enterprises as objects of investigation will be adopted. Besides all the related papers will be surveyed, field interviews with related personnel of the case company and its supply chain members will also be implemented. By the ways of literature surveys, field interviews and deep analyses, the new product life cycle cost management mechanism and related problems of our domestic companies will be comprehended. And the conclusions and suggestions will also be proposed. The research results will be helpful for complementing the related theoretical exploration and helping our domestic enterprises to improve management and promote their competitiveness.
    關聯: 應用研究
    學術補助
    研究期間:9908~ 10007
    研究經費:320仟元
    数据类型: report
    显示于类别:[會計學系] 國科會研究計畫

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