タクマ ヒロノリ
Hironori Takuma
田隈 広紀 所属 千葉工業大学 未来変革科学部 デジタル変革科学科 千葉工業大学 社会システム科学研究科 マネジメント工学専攻 職種 教授 |
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言語種別 | 英語 |
発行・発表の年月 | 2021/11/25 |
形態種別 | 国際会議プロシーディングス |
査読 | 査読あり |
標題 | Proposal of Cost Management Method for Electrothermal Film Manufacturing Based on Program Management |
執筆形態 | 共著 |
掲載誌名 | Proceedings of the 14th International Conference on Project Management |
掲載区分 | 国外 |
出版社・発行元 | The Society of Project Management |
巻・号・頁 | pp.70-76 |
総ページ数 | 7 |
担当区分 | 最終著者 |
著者・共著者 | Bowen Xu, Hironori Takuma |
原著者 | Bowen Xu |
概要 | The electrothermal films are widely used in house heating system, fog removal film, heating pad and so on. At present, the development of electrothermal film technology is relatively mature, and the competitive directions of the manufacturing industry are focused on cost control, sales and brand value. Although the electrothermal film manufacturing company used various means to control costs, it did not meet the expectations of managers. There are three main problems: (1) Reasons for causing the costs are ignored in cost control; (2) Setting of product price lacks the support of cost data; (3) Excessive cost control for product cost reduction. In this paper, we propose a method to calculate the process cost of the operating cost calculation method by applying the concept of support process in program management.Firstly, the support processes are built that includes cost estimation, cost prediction, cost accounting, cost analysis and cost final accounts. |