医疗器械研发项目的目标四成本控制——以a医疗集团为例.docxVIP

首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 医疗器械研发项目的目标成本控制．以A医疗集团为例 Abstract For a long time，China’S high—end medical equipment market has been monopolized by the western developed countries，and China’S medical device manufacturers are mostly in the production of low—end products． At present，the advanced technology of high—end products in the market iS mastered by few developed countries，the China Company wants to compete effectively with the Multi—National Corporation．Through innovation，the development of high value—added products．In order to improve the competitiveness of the national brand，the current state has increased the investment in medical equipment research and development． Many enterprises have realized that the product development is the main battlefield of the enterprise，to enhance the competitiveness of products， to have the advantages of technology．need to increase RD investment． However，the high cost of project development，compared with the imported medi cal dev i have compet i t i advantage．We know that product i the design of the 80％or of the cost has been determined，in the late stage of production，can only do the best to reduce the production process of the loss，reduce waste，improve the efficiency of the processing and assembly of workers，improve the utilization efficiency of assets．How to control R＆D cost and reduce the cost of product in the development of medical instrument project is challenge for the small and medium sized medi cal instrument industry． Firstly，thiS paper describes the theory of product cost management， and analyzes the characteristics and risk of medical device development in China．Secondly，select the A medical group as the goal，through the research and development of its project cost management problems and the of the problem，the paper puts forward the target cost management in project development activities，and the A medical group project development using the target cost management process to put forward countermeasures and suggesti