鍏ㄧ敓鍛藉懆鏈熸垚鏈腑鐢�(ch菐n)鍝佹垚鏈ō(sh猫)瑷�(j矛)
鎻愪緵鑰咃細閰嶇疆绲�
鐧�(f膩)甯冩檪(sh铆)闁擄細2011/09/07 12:00

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鐢�(ch菐n)鍝佹垚鏈ō(sh猫)瑷�(j矛)PCD (Product Cost Design)锛屾槸闈㈠悜鐢�(ch菐n)鍝佽ō(sh猫)瑷�(j矛)鍏ㄩ亷绋嬬殑鏍规摎(j霉)鐢�(ch菐n)鍝佽ō(sh猫)瑷�(j矛)淇℃伅灏嶇敘(ch菐n)鍝佺殑鐩(bi膩o)鎴愭湰閫�(j矛n)琛屼及绠楀缓妯�銆佸劒(y艒u)鍖栨帶鍒跺拰鍒嗘瀽姹虹瓥鐨勬櫤鑳芥柟娉�銆佹妧琛�(sh霉)鍜岀郴绲�(t菕ng)銆傚叾鐩殑鏃ㄥ湪閰嶅悎鍔熻兘, 寮曞皫(d菐o)鍜屽劒(y艒u)鍖栫敘(ch菐n)鍝侀枊鐧�(f膩)瑷�(sh猫)瑷�(j矛)銆傜敘(ch菐n)鍝佹垚鏈ō(sh猫)瑷�(j矛)閬庣▼濡傚湒2鎵€绀�

涓婅堪閬庣▼鍦栧彲瑕嬶紝鎴愭湰瑷�(sh猫)瑷�(j矛)鐨勯棞(gu膩n)閸垫槸鑸囧嫊(d貌ng)鎱�(t脿i)甯傚牬鐩搁仼鎳�(y墨ng)鐨勭洰妯�(bi膩o)鎴愭湰鐨勭⒑瀹氬拰绔剁埈鎬ф垚鏈鍔涚殑鍒嗚В鍌抽仦銆傜洰妯�(bi膩o)鎴愭湰鑸囬枊鐧�(f膩)瑷�(sh猫)瑷�(j矛)閬庣▼鐨勭洿鎺ラ棞(gu膩n)鑱�(li谩n)鎬ф焙瀹氫簡瀹冨湪鐢�(ch菐n)鍝佹垚鏈洰妯�(bi膩o)绯荤当(t菕ng)涓殑鍏稿瀷浠h〃鎬�銆傜瀛�(xu茅)闋�(y霉)娓�銆佹帹绠�銆佽⿻(p铆ng)鍍�(ji脿)銆佸劒(y艒u)鍖栫敘(ch菐n)鍝佽ō(sh猫)瑷�(j矛)鐩(bi膩o)鎴愭湰, 涓嶅儏灏嶆湭渚嗙敘(ch菐n)鍝佸児(ji脿)鏍�銆佷紒妤�(y猫)鍒╂饯鐢�(ch菐n)鐢熸焙瀹氭€у奖闊�, 鑰屼笖灏嶉枊鐧�(f膩)璨�(f猫i)鐢ㄩ爯(y霉)绠椼€佷娇鐢ㄦ垚鏈殑鎺у埗鍏锋湁椤炴帹鍊熼憭鎰忕京銆�

鐢�(ch菐n)鍝佽ō(sh猫)瑷�(j矛)鐨勬瘡鍊�(g猫)闅庢鐩告噳(y墨ng)閮芥湁鐩(bi膩o)鎴愭湰鈥滅⒑瀹毭犱及绠椕犺⿻(p铆ng)鍍�(ji脿)鍙嶉鈥濈殑閬庣▼锛屾瘡涓€娆″惊鐠�(hu谩n)閮芥槸灏嶆垚鏈殑涓€娆′慨姝�銆傚湪鏁村€�(g猫)淇寰挵(hu谩n)涓悇闅庢鐨勫姛鑳芥湁鎵€涓嶅悓銆備笅鏂囩祼(ji茅)鍚堝悇鍊�(g猫)瑷�(sh猫)瑷�(j矛)闅庢灏嶇敘(ch菐n)鍝佹垚鏈ō(sh猫)瑷�(j矛)鐨勯棞(gu膩n)閸甸粸(di菐n)閫�(j矛n)琛岄棥杩�

涓�銆佹蹇佃ō(sh猫)瑷�(j矛)闅庢鐢�(ch菐n)鍝佹垚鏈ō(sh猫)瑷�(j矛)

3.1 閲囩敤鍗�(xi茅)鍚岃ō(sh猫)瑷�(j矛)纰哄畾鐩(bi膩o)鎴愭湰

鐢�(ch菐n)鍝佺礆(j铆)鐩(bi膩o)鎴愭湰纰哄畾鍩烘湰鍏紡濡備笅锛�2锛斤細

寮忎腑: Kziel 鈥斺€斺€旂洰妯�(bi膩o)鎴愭湰;

P 鈥斺€斺€旂敤鎴跺彲鎺ュ彈鐨勫競鍫村児(ji脿)鏍�;

G 鈥斺€斺€旇▓(j矛)鍔冨埄娼�;

I 鈥斺€斺€斿悇绋▍閲�;

T 鈥斺€斺€旂嚐閵疯不(f猫i)鐢�;

KV 鈥斺€斺€斿彲璁婅▓(j矛)浠舵垚鏈�(瑷�(j矛)鍔�) ;

KPPE 鈥斺€斺€旈枊鐧�(f膩)瑕�(gu墨)鍔冭不(f猫i)鐢�(瑷�(j矛)鍔�) ;

Kftx 鈥斺€斺€旂敘(ch菐n)鍝佸=鍛藉懆鏈熸壙鎿�(d膩n)鐨勫浐瀹氳不(f猫i)鐢ㄤ唤椤�(瑷�(j矛)鍔�) ;

m 鈥斺€斺€旂敘(ch菐n)鍝佹暩(sh霉)閲�銆�

绛夊紡绗竴闋�(xi脿ng)鍙嶆槧甯傚牬灏嶇洰妯�(bi膩o)鎴愭湰鐨勫奖闊�, 鑰岀浜岄爡(xi脿ng)鍓囨寚鍑轰簡瑷�(sh猫)瑷�(j矛)閬庣▼涓偤閬�(d谩)鍒扮洰妯�(bi膩o)鎴愭湰鎳�(y墨ng)鎺у埗鐨勫洜绱�銆傚緸鍏紡涓彲鐭�锛岀洰妯�(bi膩o)鎴愭湰纰哄畾鏅�(sh铆), 鏃㈣鑰冩叜绔剁埈灏嶈薄鐨勫児(ji脿)鏍兼按骞�,閭勮鑰冩叜鐢ㄦ埗鐨勭稉(j墨ng)婵�(j矛)鑳藉姏銆傚洜姝ょ敘(ch菐n)鍝佺礆(j铆)鐩(bi膩o)鎴愭湰鐨勭⒑瀹氫笉鏄煇涓€鍊�(g猫)閮ㄩ杸鐨勪簨锛岃€屾秹鍙婂埌浼佹キ(y猫)鐢氳嚦鏁村€�(g猫)渚涙噳(y墨ng)閺堢殑鍏ㄩ亷绋嬪悇鍊�(g猫)鐠�(hu谩n)绡€(ji茅)銆傚鍦�3鎵€绀�锛岄噰鐢ㄥ熀浜庝簰鑱�(li谩n)缍�(w菐ng)鐨勫崝(xi茅)鍚岃ō(sh猫)瑷�(j矛)鐠�(hu谩n)澧冨彲鍦ㄦ蹇佃ō(sh猫)瑷�(j矛)闅庢鏀硅畩浜嗗師鏈夌殑绶氭€цō(sh猫)瑷�(j矛)娴佺▼锛屼互骞惰宸ョ▼鐨勬柟寮忛€�(j矛n)琛岀敘(ch菐n)鍝佽ō(sh猫)瑷�(j矛)锛屽悇绋姛鑳藉皬绲勪簰鐩镐綔鐢ㄨ垏鍙嶉閲嶇枈锛岀洰妯�(bi膩o)鎴愭湰鏂规硶鍦ㄩ€欑ó闆嗘垚寮忚ō(sh猫)瑷�(j矛)涓捣浜嗛噸瑕佷綔鐢ㄣ€�

3.2 鍒╃敤鍍�(ji脿)鍊煎伐绋嬭⿻(p铆ng)鍍�(ji脿)鑸囦慨姝g洰妯�(bi膩o)鎴愭湰

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Vi = Fi/Ci?? 鍏朵腑鈭慒i =1锛屸垜Ci =1

Fi锛氱i闋�(xi脿ng)鍔熻兘鐨勫姛鑳借⿻(p铆ng)鍍�(ji脿)绯绘暩(sh霉)

Ci绗琲闋�(xi脿ng)鍔熻兘鐨勬垚鏈郴鏁�(sh霉)

鍦ㄧ⒑绔嬮殠娈碉紝浣跨敤鍒嗘瀽闅庢鐨勭祼(ji茅)鏋滀互灏嬫眰鍓�(chu脿ng)閫犳€х殑鏂规硶浠ラ檷浣庝笉闇€鐢ㄧ殑鍔熻兘鎴栫壒寰�锛屼互闄嶄綆鎴愭湰鎴栭€�(j矛n)琛屾敼鍠勪互鎻愰珮瀹㈡埗鍍�(ji脿)鍊笺€備竴鑸€岃█锛孷i瓒婃帴杩�1瓒婂ソ锛涜嫢Vi澶т簬1锛岃鏄庡姛鑳介噸瑕�锛屼絾鎵€閬告潗鏂欐潗璩�(zh矛)涓嶅ソ鎴栧姞宸ョ簿搴︿笉澶狅紝瑕佽€冩叜鎴愭湰鏄惁浣庝及锛涜嫢Vi灏忎簬1瑾槑閫欎簺闆堕儴浠跺姞宸ョ簿搴﹂亷楂樻垨鏉愭枡澶ソ锛屽瓨鍦ㄥぇ鏉愬皬鐢ㄧ従(xi脿n)璞�锛屾噳(y墨ng)闄嶄綆绮惧害鎴栭噰鐢ㄦ洿寤夊児(ji脿)鐨勬潗鏂�锛屾槸鎴愭湰闄嶄綆鐨勯噸榛�(di菐n)锛涜嫢Vi鎺ヨ繎浜庨浂锛屽氨鎳�(y墨ng)鑰冩叜瑭插姛鑳芥湁鐒″瓨鍦ㄧ殑蹇呰锛屽叾鍔熻兘鑳藉惁琚浛浠�銆�

绺戒箣锛岄€氶亷姒傚康瑷�(sh猫)瑷�(j矛)闅庢鐨勪笉鏂疯(di脿o)鏁寸敘(ch菐n)鍝佸姛鑳借垏鎴愭湰涔嬮枔鐨勫钩琛�锛岄€氶亷鍍�(ji脿)鍊煎伐绋嬫柟娉曢€�(j矛n)琛屽姛鑳�/鎴愭湰娆�(qu谩n)琛″垎鏋�锛屽皨鎵炬垚鏈檷浣庨粸(di菐n)銆傛渶绲傜⒑瀹氱敘(ch菐n)鍝佸堡鍚堢悊鐨勭洰妯�(bi膩o)鎴愭湰銆�

鍥�銆佽┏绱�(x矛)瑷�(sh猫)瑷�(j矛)闅庢鐢�(ch菐n)鍝佹垚鏈ō(sh猫)瑷�(j矛)

鐢�(ch菐n)鍝佺礆(j铆)鐩(bi膩o)鎴愭湰纰哄畾鍚�锛屽湪瑷�(sh猫)瑷�(j矛)閮ㄩ杸鍙牴鎿�(j霉)姒傚康瑷�(sh猫)瑷�(j矛)鐨勭⒑瀹氱殑鏂规閫�(j矛n)琛岀敘(ch菐n)鍝佽┏绱�(x矛)瑷�(sh猫)瑷�(j矛)鐨勫悓鏅�(sh铆)锛岃病(c谩i)鍕�(w霉)閮ㄩ杸闇€灏囩敘(ch菐n)鍝佸堡鐨勭洰妯�(bi膩o)鎴愭湰閫�(j矛n)琛屽垎瑙�锛屽缓绔嬪瓙浠剁洰妯�(bi膩o)鎴愭湰銆傞€欎篃鏄竴鍊�(g猫)鍗�(xi茅)鍚屽伐浣滅殑閬庣▼锛岃病(c谩i)鍕�(w霉)閮ㄩ渶鎳�(y墨ng)鐢ㄥ埌瑷�(sh猫)瑷�(j矛)閮ㄩ杸鎻愪緵鐨凚OM銆佸伐钘濊矾绶�銆佸伐浣滄檪(sh铆)闁撶殑淇℃伅锛岄噰鐢ㄤ綔妤�(y猫)鎴愭湰娉�锛屾墠鑳界瀛�(xu茅)鍦伴€�(j矛n)琛岀洰妯�(bi膩o)鎴愭湰鍒嗚В銆傚鍦�4鎵€绀�

鍏烽珨渚嗚锛屽緸浠ヤ笅骞炬柟闈㈠叆鎵嬶細

4.1 鐗╂枡娓呭柈(BOM/Bill of Material)

BOM 鏄畬鏁寸殑銆佹寮忕殑銆佺祼(ji茅)妲�(g貌u)鍖栫殑绲勬垚涓€鍊�(g猫)鐢�(ch菐n)鍝佺殑閮ㄤ欢娓呭柈銆傝┎娓呭柈鍖呭惈姣忓€�(g猫)閮ㄤ欢鐨勭墿鏂欑法铏�(h脿o)銆佹暩(sh霉)閲忓拰瑷�(j矛)閲忓柈浣�銆傜墿鏂欐竻鍠槸MRP鐨勫熀绀�(ch菙)锛屼篃鏄嚜鍕�(d貌ng)鐢熺敘(ch菐n)鏉愭枡鎴愭湰鐨勯棞(gu膩n)閸垫暩(sh霉)鎿�(j霉)渚嗘簮锛屽苟姹哄畾浜嗚▓(j矛)绠楅爢搴忋€傜墿鏂欐竻鍠彲鑳藉寘鎷崐鎴愬搧锛岃€屽崐鎴愬搧鏈韩涔熸湁鐗╂枡娓呭柈锛岄€欐ǎ妲�(g貌u)鎴愪簡澶氬堡鐗╂枡娓呭柈銆傝▓(j矛)绠楁(j墨)绯荤当(t菕ng)棣栧厛瑷�(j矛)绠楀嚭鏈€浣庡堡娆$墿鏂欐垚鏈�锛岄毃鍚庨€愭瑷�(j矛)绠椾笂灞ょ墿鏂欙紝閫欎竴閬庣▼绋辩偤鎴愭湰涓婂嵎(Cost rollup)銆傞€氶亷鎴愭湰涓婂嵎鍙互淇濆瓨銆佸垎鏋愭瘡涓€鐢熺敘(ch菐n)灞ゆ鐨勬垚鏈強闅庡€笺€�

BOM鍙敱瑷�(sh猫)瑷�(j矛)閮ㄩ杸鍓�(chu脿ng)寤�锛岃病(c谩i)鍕�(w霉)銆佺敓鐢�(ch菐n)銆佸劜(ch菙)閬�(y霉n)閮ㄩ杸鍏变韩锛屽叿鏈夋儫涓€鐨凚OM绶ㄨ櫉(h脿o)鍙婄敤閫�銆�

4.2 宸ヤ綔涓績(Work center)

宸ヤ綔涓績鏄竴绋娊璞$殑绲勭箶姗�(j墨)妲�(g貌u)锛屽彲浠ラ潏娲诲湴瀹氱京鐐哄(sh铆)闅涚殑宸ヤ綔涓績(濡備竴鑷�(t谩i)姗�(j墨)鍣ㄣ€佷竴姊濈敓鐢�(ch菐n)绶�銆佷竴鍊�(g猫)瑁濋厤涓績銆佷竴鍊�(g猫)鐢熺敘(ch菐n)鐝祫銆佷竴鍊�(g猫)杌婇枔)锛屽伐钘濊矾绶氫腑姣忎竴鍊�(g猫)宸ュ簭閮藉繀闋堝湪宸ヤ綔涓績涓畬鎴�銆傚伐浣滀腑蹇冨湪鐢�(ch菐n)鍝佺洰妯�(bi膩o)鎴愭湰鍒嗚В涓槸瑷�(j矛)绠椾汉宸ユ垚鏈拰鍒堕€犺不(f猫i)鐢ㄧ殑鍩虹(ch菙)锛屽湪宸ヤ綔涓績瀹氱京浜嗚垏鐢�(ch菐n)鍝佹垚鏈浉闂�(gu膩n)鐨勫叕寮�锛屽姗�(j墨)鍣ㄧ敓鐢�(ch菐n)婧�(zh菙n)鍌欐檪(sh铆)闁� (setup)鏄壒娆$殑鍑芥暩(sh霉)锛岀敓鐢�(ch菐n)姗�(j墨)鏅�(sh铆)鎴栧伐鏅�(sh铆)鏄壒閲忕殑鍑芥暩(sh霉)绛�銆�

4.3 宸ヨ棟璺窔(Routing)

宸ヨ棟璺窔鎻忚堪浜嗙敓鐢�(ch菐n)涓€绋敘(ch菐n)鍝佹墍闇€鐨勬瘡涓€閬撳伐搴忎互鍙婂煼(zh铆)琛岄€欎簺宸ュ簭鐨勫厛鍚庨爢搴�銆傞櫎姝や箣澶栥€傚伐钘濊矾绶氫腑閭勫寘鍚簡姣忎竴閬撳伐搴忓湪鍝€�(g猫)宸ヤ綔涓績涓煼(zh铆)琛�锛岄渶瑕佸摢浜涙潗鏂欓儴浠朵互鍙婂叾浠栫殑涓€浜涜▓(j矛)绠楃敓鐢�(ch菐n)鏈�銆佺敘(ch菐n)鑳�銆佺敓鐢�(ch菐n)鎴愭湰鐩搁棞(gu膩n)鐨勬妧琛�(sh霉)淇℃伅銆傚皪姣忛亾宸ュ簭锛岄倓闇€瀹氱京瑭插伐搴忕殑浣滄キ(y猫)(Activity)鏁�(sh霉)閲�銆�

4.4 鎴愭湰涓績

鎴愭湰涓績鏄洰妯�(bi膩o)鎴愭湰鍒嗚В銆佹闆嗚垏鎺у埗鐨勭祫绻旀(j墨)妲�(g貌u)锛屽湪鑳芥槑纰烘垚鏈帶鍒惰铂(z茅)浠诲拰鏂逛究鎴愭湰鏍哥畻鍘熷墖涓嬶紝宸ヤ綔涓績鑸囨垚鏈腑蹇冨彲鏄灏嶄竴闂�(gu膩n)绯绘垨涓€灏嶄竴闂�(gu膩n)绯�銆傚湪鎴愭湰涓績锛岄€氶亷鍚勭óBOM涓墿鏂欐垚鏈�銆佸伐钘濊矾绶氬畾缇╃殑浣滄キ(y猫)鑸囧伐浣滀腑蹇冨畾缇╃殑鍏紡锛屽尟绺藉嵆鍙緱鐢�(ch菐n)鍝佸悇灞ょ礆(j铆)鐨勭洰妯�(bi膩o)鎴愭湰銆�

 

闂�(gu膩n)浜庢垚鏈殑浼拌▓(j矛)鏂规硶,鍦嬪収(n猫i)澶栧(xu茅)鑰呭仛浜嗗ぇ閲忕爺绌�,涓昏鏈�:

(1)[寰穄 G 甯曠埦銆乄 鎷滆尐鐨勫咕浣曠浉浼肩郴鍒楃敘(ch菐n)鍝佹垚鏈及瑷�(j矛)[3 ] :

(2)[寰穄 Klasmeier 閫氱敤鎴愭湰鍑芥暩(sh霉)[4 ] :

(3)[缇嶿Cawthorne ,Nugent 瑷傝波鐠�(hu谩n)澧冧笅鍩轰簬鐭ヨ瓨(sh铆)鐨勬櫤鑳藉寲鎴愭湰浼扮畻鍑芥暩(sh霉)[9] 銆�

(4)[鑻盷A R Mileham , G C Currie 鏂规瑷�(sh猫)瑷�(j矛)闅庢鍙冩暩(sh霉)鍖栨垚鏈及绠楁柟娉昜5 ] 銆�

(5)涓湅瀛�(xu茅)鑰呴噰鐢ㄧ当(t菕ng)瑷�(j矛)娉曞缓绔嬬殑鎴愭湰浼拌▓(j矛)妯″瀷[6锝�8 ] ,濡傜祫鍚堝寲绯诲垪鐢�(ch菐n)鍝佺殑鎴愭湰澧為暦瑕�(gu墨)寰�, 鍔熻兘鍙冩暩(sh霉)鍜岃ō(sh猫)瑷�(j矛)鎴愭湰鐨勯棞(gu膩n)鑱�(li谩n)鍒嗘瀽, 闆朵欢灏哄鍏樊鑸囨垚鏈殑闂�(gu膩n)绯荤瓑銆�

 

浜�銆佺祼(ji茅)鏉熻獮

鐢�(ch菐n)鍝佹垚鏈ō(sh猫)瑷�(j矛)鍦ㄧ敘(ch菐n)鍝佽ō(sh猫)瑷�(j矛)闅庢璨┛浜嗘埌(zh脿n)鐣ユ垚鏈鐞嗗拰鍍�(ji脿)鍊煎伐绋嬬悊蹇�,灏囩洰妯�(bi膩o)鎴愭湰绠$悊铻嶅叆鍒扮敘(ch菐n)鍝佽ō(sh猫)瑷�(j矛)涓�,鍦ㄥ缓绔嬬敘(ch菐n)鍝佹暩(sh霉)瀛楀寲妯″瀷鍜屽弮鏁�(sh霉)鍖栫殑鐢�(ch菐n)鍝侀厤缃腑,寤虹珛涓嶅悓闅庢灏嶆噳(y墨ng)鐨勭敘(ch菐n)鍝佺礆(j铆)銆佽閰嶇礆(j铆)銆侀浂浠剁礆(j铆)銆佺壒寰佺礆(j铆)鐨勬垚鏈俊鎭ā鍨嬶紝瀵�(sh铆)鐝�(xi脿n)鐢�(ch菐n)鍝佽ō(sh猫)瑷�(j矛)鑸囨垚鏈帶鍒讹紙鐩(bi膩o)鎴愭湰瑷�(sh猫)瀹�銆佸垎瑙�銆佷及绠�銆侀仈(d谩)鎴愶級涔嬮枔鐨勫崝(xi茅)瑾�(di脿o)鍚屾鍜屽嫊(d貌ng)鎱�(t脿i)鍙嶉姗�(j墨)鍒躲€傞€欑ó鏂规硶楂旂郴灏囪病(c谩i)鍕�(w霉)绠$悊鐨勬€濇兂鑸囧伐绋嬭ō(sh猫)瑷�(j矛)涓殑鎴愭湰宸ョ▼鐭ヨ瓨(sh铆)绲�(ji茅)鍚堢偤涓€楂�锛屽緸鏍规湰涓婇檷浣庝簡鐢�(ch菐n)鍝佹垚鏈€�