The Research On The Cost Control Of New Product Research And Development Of Cable Business Unit Of Lotes Corporation

In the era of economic globalization and product upgrading faster and faster,it is the only way for the healthy development of enterprises to continuously carry out rapid and effective new product research and development.On the one hand,driven by the overall market environment,enterprises must invest a lot of R & D costs to develop new products,so as to seize the market opportunities and seize the target market and target customers,On the other hand,the R & D investment of new products of enterprises has a great risk,such as quality,cost,leadtime and service can not keep up,which may lead to R & D failure,Most importantly,product research in the development stage,the manufacturing cost of future products has been finalized,so it is very important for the healthy development of enterprises to control the R & D cost and manufacturing cost of new products in the R & D stage.This paper mainly studies the cost control improvement of new product development in the Cable Business Department of Lotes Company.By analyzing the cost of new product R&D expenditure in Cable Business Department of Lotes Company,the management status and problems of new product manufacturing cost based on new product R&D and risk cost of new product R&D,and by comparing with benchmarking enterprises in the industry,the gap is found,and then the cost expenditure and operation of R&D are put forward,including R&D cost expenditure and operating income ratio's improvement,new product manufacturing cost structure improvement and new product R&D risk cost improvement needs.This paper starts with the cost of R&D expenditure in the process of new product development,based on the cost structure of manufacturing in the process of new product development and the planning and control of the risk cost of new product development,adopts Boston matrix analysis,marginal cost concept,design potential failure mode and effect analysis,design for manufacturing,Porter's Five Forces Model,deletion,merger,decomposition and simplification in industrial engineering,product break-even analysis and a series of theoretical analysis methods.By comparing the R&D cost management level of benchmarking enterprises in the industry and combining with the actual situation of enterprises,measures and methods for improving the R&D cost control of new products are formulated.At the same time,through the management and reengineering of process and system,as well as the combination of standard cost method,target cost method,activity-based costing method and strategic cost method,we can control and improve the R&D cost of the Cable Business Department of Lotes Company in order to achieve the expected purpose of the research,in order to achieve the expected purpose,thereby improving the cost control of new product R&D of Lotes Company and manufacturing enterprises in various industries for practical reference.