摘要
研发活动的不确定性及其风险和动态复杂的市场环境要求企业必须把握好质量成本控制,提升企业竞争力。本文将项目管理的挣值分析引入研发企业的质量成本管理中,通过分析价值链上研发企业和制造企业的质量成本管理差异,建立研发企业适用的质量成本管理模式。该管理模式通过挣值分析使研发项目内部损失成本的计划延迟得以实时控制,对研发项目质量水平、费用和进度进行综合监测,有利于企业研发成本管理效率的提高。以研发项目零部件开发过程为例验证了模型的有效性,为研发企业有效实施质量成本管理提供了参考。
The uncertainty of R&D activities and its risk and dynamic complex market environment make it necessary for enterprises to grasp quality cost control and enhance their competitiveness.The earned value analysis of project management is introduced into the quality cost management of R&D enterprises.By analyzing the differences in quality cost management between R&D enterprises and manufacturing enterprises in the value chain,the quality cost management model applicable to R&D enterprises is established.The management model enables the real-time control of the internal loss cost of the R&D project through the earned value analysis,and comprehensively monitors the quality level,cost and schedule of the R&D project,which is beneficial to the improvement of the R&D cost management efficiency of the enterprise.Taking the development process of R&D project parts as an example,the validity of the model is verified,which provides a reference for R&D enterprises to effectively implement quality cost management.
作者
周文慧
田振飞
Zhou Wenhui;Tian Zhenfei(School of Business Administration,South China University of Technology,Guangzhou 510641,China)
出处
《工业技术经济》
CSSCI
北大核心
2019年第9期92-99,共8页
Journal of Industrial Technological Economics
关键词
质量成本
挣值分析
研发项目
价值链
事中控制
综合监测
quality cost
earned value analysis
research and development project
value chain
matter controls
comprehensive monitoring
