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
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.