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How your will students communicate with you: While most students at the outset of an interruption will reach out via email, you may want to identify an alternative solution that will make managing messages easier. Your Blackboard course site has a Discussion Board which all of your students have access to. The Discussion Board will allow your students to post comments and questions all in one place. This will eliminate the need for you to wade through a mass of emails from large numbers of students. Since all of the students in a class have access to the discussion board, you can create a Frequently Asked Questions forum which should reduce the need for you to respond to similar questions repeatedly.JV A H b A

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    曾道人网站500507 您的好友黄梦莹已上线 “素锦”演绎摩登仙女杀

    时间:2023-02-02 10:53 分享到:


    目前国家认证的4批专精特新“小巨人”企业中,绝大多数企业都处在各自产业链的中段位置,专精特新“小巨人”已经成为提高产业链、供应链稳定性和竞争力的坚实保障,成为经济新增长点的重要来源。


    但正因为“小巨人”企业一般处在产业链中段位置,大多数企业属于MTO类型的业务模式,这种类型的企业在经营上必然面对着客户认证壁垒及规模和品牌壁垒。


    一方面小巨人企业通过提高管理流程规范性满足客户认证要求;另外一方面“小巨人”企业在研发领域的投入明显高于其他企业。


    在今年7月工信部举行的“推动制造业高质量发展夯实实体经济根基”新闻发布会上,工信部规划司司长王伟表示,专精特新“小巨人”企业的平均研发强度达到10.3%,远高于制造业1.54%的平均值。“小巨人”企业充分认识到,提高在产业链中的技术实力是冲破各种壁垒的重要手段,但“小巨人”企业也在研发投入领域也面临着很多困境:


    产品研发是一种投资行为,高达10.3%强度的研发投入,到底给企业带来多大经济价值?

    面对着规模和品牌壁垒,过高的报价会丢失订单,过低的报价将丧失利润,如何提高报价的准确率?

    研发阶段决定了产品全生命周期成本的70%,成本控制如何在研发阶段展开?


    01

    成本控制的新领域:研发


    只要提到成本控制,很多人便产生加强生产的现场管理、降低物耗、提高生产效率的联想,往往忽略了一个问题:成本在广义上包含了研发成本、制造成本、销售成本三大部分。也就是说,很多人在成本控制方面往往只关注制造成本、销售成本等方面的控制。如果我们将目光放得更前一点,以研发过程的成本控制作为整个项目成本控制的起点,这才是产品控制成本的关键


    在产品的全生命周期成本中,成本分别是由研发费用、生产成本、销售费用、售后服务费用构成的。实际上,产品研发和设计是生产、销售的源头之所在,一个产品的目标成本其实在设计成功后就已经基本成型,作为后期的产品生产等制造工序(实际制造成本)来说,其最大的可控度只能是降低生产过程中的损耗以及提高装配加工效率(降低制造费用)。


    产品成本的70%是约束性成本,并且在产品的设计阶段就已经确定。也就是说,一个产品一旦完成研发,其目标材料成本、目标人工成本便已基本定性,制造中心很难改变设计留下的先天不足。有很多产品在设计阶段,就注定其未来的制造成本会高过市场价格,这对企业来说将是致命的。


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