在竞争日益激烈的市场环境下，F汽车公司作为百年大型车企在中国市场面临极为严峻的考 验。一方面公司产品竞争力出现不足的情况，另一方面由于研发项目目标成本制定的管理流于 形式化，成本的控制也出了很大的问题。 本文针对F汽车公司C研发项目中的零部件--天窗系统的目标成本制定及管理进行分析， 研究其功能设定与目标成本之间的关系。首先，通过价值工程选择对象的方法：ABC选择法和 强制决定法选取项目中的首要改善对象为天窗系统。接下来，按照价值工程的工作流程对天窗 系统及其构件进行功能定义、功能整理，用单向分析法和系统分析法来完成功能系统图的绘制， 以此进行功能分析。第三，通过分功能打分法将功能量化，并计算出构件级别的功能系数、成 本系数，由二者比值计算得出价值系数。最后，将价值系数作为判断设计是否有效的标准，对 设计进行了优化，并达到了优化成本的效果，制定出合理并可以被团队所接受的目标成本。 这是价值工程在目标成本管理上的典型应用，通过相关应用给项目上下层级均建立了示范 作用。文中最后做进一步思考，得出价值工程应用于目标成本管理上的一些启示。 关键词：目标成本，目标成本管理，价值工程，客户，功能，项目 VE在C研发项目目标成本管理中的应用研究 II ABSTRACT In the increasingly competitive market, as a century-old large company, F Automobile Company faces a severe challenge in the Chinese market. On one hand, the vehicles start to show a lack of the competence, on the other hand because the management of Target Cost setting for the vehicle R&D projects become formalistic, the cost-control also has a big problem. This article analyzes the Target Cost setting and its management of one vehicle component in the project C. Furthermore, it studies the relationship between its function setting and target cost. First, using the Value Engineering objective selection methods which is ABC analysis and mandatory decision method, this article selects the primary target-improvement objective which is sunroof system. Then, according to the workflow of the Value Engineering, this article analyzes the sunroof system and its sub-components’ functions by Function Definition, Function Classification and Function Analysis System Technique(FAST) which includes the One Way and System Analysis methods. Third, the function has been quantified by the function scoring method, so that the functional coefficient and cost coefficient of the sub-components can be calculated. The VE coefficient is calculated from the ratio of functional and cost coefficient. Finally, the VE coefficient is used as a criterion for judging whether the design is efficient or not. If the design is not efficient enough, it will be optimized but not change the function to optimize the cost. Also, the reasonable target cost can be set and accepted by the team. This is a typical application of Value Engineering in Target-Cost management. It is a demonstration for the upper and lower levels of the project. At the end, several enlightenments have been listed on how to apply Value Engineering on target cost management. Keywords: Target cost, target cost management, value engineering, customer, project 南京航空航天大学硕士学位论文 III 目 录 第一章 绪论 ............................................................................................................................................ 1 1.1研究背景 .................................................................................................................................... 1 1.2研究意义 .................................................................................................................................... 2 1.3国内外研究与应用综述 ............................................................................................................ 3 1.3.1目标成本管理国外研究与应用综述 ............................................................................. 3 1.3.2目标成本管理国内研究与应用综述 ............................................................................. 5 1.3.3价值分析与价值工程方法国外研究与应用综述 ......................................................... 6 1.3.4价值分析与价值工程方法国内研究与应用综述 ......................................................... 7 1.3.5研究与应用评述 ............................................................................................................. 8 1.4. 研究内容与研究方法 .............................................................................................................. 9 1.4.1研究目标 ......................................................................................................................... 9 1.4.2研究内容 ......................................................................................................................... 9 1.4.3研究方法 ......................................................................................................................... 9 1.5研究思路与技术路线 .............................................................................................................. 10 第二章 相关理论与方法....................................................................................................................... 12 2.1 目标成本管理相关理论与方法 ............................................................................................. 12 2.1.1 成本与项目成本管理 .................................................................................................. 12 2.1.2 目标成本管理的涵义及分类 ...................................................................................... 13 2.1.3 目标成本管理的实施原则 .......................................................................................... 14 2.2 价值工程相关理论与方法 ..................................................................................................... 15 2.2.1 价值工程的概念 .......................................................................................................... 15 2.2.2 价值工程的基本原理 .................................................................................................. 17 2.2.3 价值工程的对象选择 .................................................................................................. 18 2.2.4 功能分析与评价 .......................................................................................................... 20 2.2.5 制定改进方案及提案实施 .......................................................................................... 23 第三章 C研发项目所处环境及目标成本管理现状分析 ................................................................... 25 3.1 C研发项目所处环境及项目市场定位 ................................................................................... 25 3.1.1 项目所处环境 .............................................................................................................. 25 3.1.2 项目整体市场定位 ...................................................................................................... 26 3.1.3 项目目标销售价格定位 .............................................................................................. 29 VE在C研发项目目标成本管理中的应用研究 IV 3.2 C研发项目目标成本制定与管理现状分析 ........................................................................... 30 3.2.1 项目成本管理计划 ...................................................................................................... 30 3.2.2 项目目标成本的分解及估算 ...................................................................................... 31 3.2.3 项目目标成本达成风险 .............................................................................................. 34 3.3 C研发项目目标成本管理问题分析 ....................................................................................... 35 3.3.1 目标成本与功能设定不匹配 ...................................................................................... 35 3.3.2 目标成本的管理流程缺乏有效控制 .......................................................................... 35 3.3.3 缺乏制定切实可行的成本责任制度 .......................................................................... 35 3.4 C研发项目成本降低需求分析 .........................................................................