MindMap Gallery RD cost management
This is a mind map about R
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This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
R&D cost management
1. R&D cost management strategy
Product Lifecycle
life cycle costing
Life cycle costing can be traced and aggregated in the value chain (from research and development to final customer service and support), and can be allocated to the business function costs of each product. Product life cycle pricing is the price determined based on all costs in the value chain throughout the product's entire time span.
Analysis of economic factors of new product development
new product investment
Equipment investment
Workwear investment
Water and electricity investment
Project research and development expenses
Trial production material costs
Material minimum order quantity
Trial production labor costs
Self-made R&D and outsourced trial production
Research and survey expenses
Travel expenses, research expenses
2. R&D cost cycle control
basic research
Development and Design
value engineering analysis
Value engineering refers to the systematic evaluation of all aspects of business functions in the value chain, with the purpose of meeting customer needs while effectively reducing costs. To implement value engineering, managers must distinguish between value-added activities and their costs and non-value-added actions and their costs.
Value-added cost refers to a cost that, if omitted, would reduce the perceived or actual added value or utility from a product or service.
Non-value-added costs: If omitted, it will not reduce the perceived or actual value-added or utility that customers feel from the finished product or service, which is a cost that consumers are not willing to bear.
Reengineering
New product development cost analysis to achieve the best combination of cost and performance
Reduce the number of times a design needs to be modified before it is shipped to production
Experimentation and Ending Phase
Cost analysis and cost control concerns
1. Project milestones include inventory of new product warehouses and confirmation of how to dispose of remaining materials.
2. Project changes are cost controlled through budget control.
3. Analyze the rationality of R&D costs through input-output and benchmark analysis.
Financial concerns during the experimentation and end phases
1. How to dispose of remaining waste after trial production is completed
2. How to deal with the remaining materials due to minimum order quantity
Remaining materials are processed at every stage
3. R&D expense indicator assessment, whether the actual R&D expenses are lower than the R&D budget
3. R&D cost control skills
R&D cost control
Investment Control: New Project Investment Budget
Material Control: Material Cost
Labor control: personnel and labor costs
R&D change control
Project changes come from customers, and manufacturers should charge customers a certain fee to control product profitability.
Project changes come from within the manufacturer. The manufacturer should establish a cost budget for R&D and performance assessment of technical changes to control product profitability.
Changes in manufacturing projects often lead to changes in tooling, and manufacturers also need to consider increased costs.
Project changes
1. Source of change: customer/internal process change
2. Source of funds: Customer borne/internal borne
3. Cost collection/budget collection: project costs/renewal costs
4. Project benefits: affects project benefits/does not affect project benefits
5. Approval authority: Approval amount setting
4. Case Analysis-How to Control R&D Costs