A Study On Activity-Based Cost And The Management Pattern For The Mass Customization

The customization products and service with low cost, high equality are the key features and the core competence of the mass customization pattern. But the effect of competitive advantages is often limited by low cost. So this dissertation makes the explorative study on the problem of cost management for the mass customization. According to the ideas of system theory and the modern views of activity-based cost, the dissertation establishes the structural and functional cost management models with different engineering methods, then makes tests and evaluations to the actual application effects of the models by cases. The innovative study contents include mainly the following four aspects:According to the rise of the cost proportion of the indirect fees for products to mass customization, as well as forming reasons of the relative activity-based costs which are not distinct and hard to quantization, the dissertation raises the concepts of the solo activity and the co-operative activity. Giving the concept of co-operative cost, making actual proving about the relative propositions and indicating that co-operative cost is the cost feature on co-operative activity. Constructing the cost model of co-operative activity and giving the series methods to the cost distribution of indirect fees including: marginal cost method of linear cost function, marginal cost method of non-linear cost function, co-operative cost accounting method. As for solo activity, this dissertation uses mainly monadic or multiple regression analysis to reduce the subjectivism in the select and the definition of cost factors.Based on the feature of customization pattern as both product customization and price customization, this dissertation studies the relationship between product life cycle cost forecast and order price and raises the concept model about price customization. On the basis of the analysis of product life cycle cost and customer economic value, the dissertation raises the cost quantity relationship formula of price customization. The time series cost forecast in the case uses grey dynamic model.The dissertation brings out the cost breakdown hierarchical tree model to symbolize product platform and product family cost structure. As for the cost distribution of cost allocation unit, raising cost distribution model based on function method—co-operative cost model, which is different with the relative products'cost distribution model based on structure method in reference literatures. The model has no experimental parameters, its cost information has strong objectivity and its application condition is medium. Corresponding case indicate that the new model has not only mathematical basis, but also its actual application is superior to former models.On the basis of the technology innovation power theory, the dissertation raises the research and development cost function model to describe the input relationship of the main components in research and development. The dissertation collects the input-output data of industry system in Tianjin as samples, makes statistics and regression to the model and gains the model parameters. The result of testing the model with the entropy evaluation weight of innovation ability of 20 large and medium-sized enterprises in Tianjin indicates that the model parameters have good relevance. The dissertation makes the optimal allocation analysis of component input with the raised model, and gives the component combination with the lowest total cost as well as the ideal lowest cost for research and development. According of this, the dissertation gives the method to determine cost control standard, and concludes the basic pattern to control research and development cost.