KR20230014470A - Advanced profit costing method and the computer readable medium thereof - Google Patents

Abstract

The present invention relates to a cost design technique. A target product is disassembled and analyzed so that an estimated manufacturing cost of each part is entered. By sequentially comparing a manufacturing cost with a design allowable cost obtained by subtracting the profit from a design concept design cost, which is obtained by selecting, from a parts table, an expected manufacturing cost of substitute parts corresponding to parts of the target product, cost design can be performed with an allowable design cost equal to or less than the manufacturing cost. Accordingly, profits can always be guaranteed while the performance and functions are similar or superior to the target product. In particular, the estimated manufacturing cost is calculated while including manufacturing costs including material costs, labor costs and expenses, sales and general management costs, R&D and special depreciation costs (mold costs and jig costs, research and development costs, test research costs, and new facility investment costs), and profit. When constructing a parts table, the estimated manufacturing cost for each part classified according to a manufacturer, country of manufacture, factory location, number of employees, and year of factory establishment is stored in a table. Thus, by monitoring allowable design costs from an initial stage of product planning until actual parts are produced, profit can be guaranteed by achieving manufacturing cost targets.

Description

Cost design method that guarantees profit and its computer readable recording medium

The present invention relates to a cost design method and a computer readable recording medium for the same that guarantees a profit, and more particularly, to obtain the manufacturing cost of each part by disassembling and analyzing selected target products, and to have performance and functions similar to those of these parts. After obtaining the design concept design cost by selecting a replacement part from a table of similar functional parts prepared in advance, when the design allowable cost minus the profit from the design concept design cost is less than or equal to the above manufacturing cost, the product can be manufactured with the replacement part. By designing the cost, not only can the development profit be guaranteed, but also the design can be designed at the optimal cost. At this time, the design concept design cost is selected from a table of similar functional parts classified according to manufacturer, manufacturing country, factory location, number of employees, and year of factory establishment, so that the desired function, performance, and quality are not deteriorated while It is possible to design the cost by selecting parts that fit the design allowable cost.

In general, when producing products, cost management is performed to reduce costs based on cost calculation and manage business activities. Such cost management is managed in various ways, as shown in (Patent Document 1) to (Patent Document 3) below.

(Patent Document 1) Korea Patent Registration No. 10-2237389

A computing device supporting material cost calculation and a material cost calculation method of the computing device are disclosed. A material cost calculation method of a computing device includes the steps of a processor confirming a plurality of processes for producing a product and process precedence relationships among the processes, the processor, input materials input into the processes and production in the processes Confirming the production material to be produced, and calculating, by the processor, the material cost of the input material or the production material based on the precedence relationship between the process in which the input material is produced and the process in which the input material is input; The processor may include providing the material cost to calculate the manufacturing cost of the product.

(Patent Document 2) Korean Patent Publication No. 10-2020-0110016

It relates to a manufacturing cost calculation method and a program stored in a recording medium for executing the method. This manufacturing cost calculation method includes the step of receiving labor cost information for at least one laborer by a server through a user computer input device, receiving material cost information for at least one product through an input device, and receiving at least one of the at least one of the above through an input device. Receiving cost information about the product and calculating manufacturing cost based on labor cost information, material cost information, and cost information.

(Patent Document 3) Korea Patent Registration No. 10-2238926

In a cost management method performed on the basis of an activity-based cost in a cost management system including a user terminal and a cost management device, the standard information necessary for cost management is entered and managed by a user through the user terminal in the cost management device. information management step; a detailed inquiry step of generating a settlement statement by aggregating fixed costs and indirect cost settlement amounts for each account input in the reference information management step in the cost management device; Account distribution inquiry step for each C/C that inquires and aggregates the fixed cost and variable cost allocation amount for each C/C process in the cost management device for common manufacturing, process, common facility, and equipment entered in the reference information management step ; A first process cost distribution step of adding and distributing the process cost required for the process to the equipment related to the process to the fixed cost and variable cost for the process for each C / C in the cost management device; The second common cost distribution step of aggregating and distributing the labor costs of employees assigned to manufacturing common by common use in the fixed cost and variable cost data for each facility distributed in the first process cost distribution step in the cost management device, by fixed cost and variable cost. ; In the cost management device, the fixed cost and variable cost data for each facility distributed in the second common cost distribution step aggregates indirect costs including mold costs and outsourcing costs by fixed cost and variable cost, and distributes them by tertiary facility product overhead cost distribution step; In the cost management system, the fixed cost and variable cost data for each facility allocated in the 3rd facility product overhead cost allocation step are added to the fixed cost and variable cost for the customer's C/C product related to the purchase cost input to the product process. Customer C/C product purchase cost distribution step; a cost calculation step of calculating a process cost by using the data for which the fourth customer company C/C product purchase cost allocation step is completed in the cost management device; And a cost management step of performing cost management including at least one of a abnormal cost inquiry step, a cost reduction inquiry step, a break-even point inquiry step, a contribution profit ratio inquiry step, and a target profit inquiry step using the calculated process cost. It relates to a cost management method characterized by doing.

However, these existing cost calculation methods have the following problems.

(1) Profits are included in the calculated cost, so profits cannot be guaranteed when developing products.

(2) Since the cost is calculated for each part and reflected in the selling price, if a situation different from that in the cost calculation stage occurs, such as not selling as desired, the cost will also change as the variables reflected in the cost change accordingly. .

(3) In such an unexpected situation, the cost may go down, but sometimes the cost goes up, resulting in an unexpected decline in profits.

(4) As profits decrease, it becomes difficult to run a business and a situation arises in which products cannot be produced.

Korean Patent Registration No. 10-2237389 (registration date: 2021.04.01) Korean Patent Publication No. 10-2020-0110016 (published date: 2020.09.23) Korean Patent Registration No. 10-2238926 (registration date: 2021.04.06)

The present invention takes this point into consideration, and the target product is disassembled and analyzed to input the expected manufacturing cost of each part, and the expected manufacturing cost of the replacement part corresponding to the part of the target product is selected from the similar function parts table. By comparing the manufacturing cost with the design allowable cost minus the profit from the design concept design cost, it is possible to design the cost with a design allowable cost that is equal to or less than the manufacturing cost, so that the performance and function of the target product are similar or superior, but always produce profits. Its purpose is to provide a cost design method that can be guaranteed and a computer readable recording medium thereof.

In particular, when the present invention calculates the expected manufacturing cost, the manufacturing cost including material cost, labor cost, and expense, sales and general management cost, profit, and R&D and special depreciation cost (mold cost and Zigbee, research and development cost, test research cost and new facility investment cost) The purpose is to provide a cost design method and its computer readable recording medium that guarantees the benefit of obtaining a more accurate design cost by reflecting the cost until actual parts are produced by calculating including there is.

At this time, when the present invention constructs the similar functional parts table, the expected manufacturing cost classified according to the manufacturer, manufacturing country, factory location, number of employees, and factory establishment year for each part is stored as a table, thereby forming one part. An object of the present invention is to provide a cost design method and a computer readable recording medium that guarantees the benefit of selecting and using a replacement part suitable for cost design among parts having different expected manufacturing costs.

The cost design method for securing profits according to the present invention for achieving this object is a first step (S1) of selecting a target product, disassembling and analyzing it, dividing it into parts and inputting each expected manufacturing cost; A second step (S2) of calculating and showing the manufacturing cost (A) of the target product based on the estimated manufacturing cost input for each part of the target product; A third step (S03) of cost designing by selecting replacement parts having similar performance and functions from a similar function parts table including expected manufacturing costs for each part constituting the target product; A fourth step (S04) of calculating a design concept design cost (B) by adding up the expected manufacturing costs of each selected replacement part; a fifth step (S05) of comparing and showing the design allowable cost (C) obtained by subtracting the profit from the design concept design cost (B) and the manufacturing cost (A); If the allowable design cost (C) is less than or equal to the manufacturing cost (A), a sixth step (S06) of determining the design cost that can be produced and supplied with the expected manufacturing cost of the replacement part; and a seventh step of performing the third step (S03) if the allowable design cost (C) is greater than the manufacturing cost (A).

In particular, the expected manufacturing cost includes manufacturing cost including material cost, labor cost, and expense, sales and general management cost, R & D and special depreciation cost (mold cost and Zigbee, research and development cost, test research cost and new facility investment cost), and profit. to be

In addition, in the first step, the component for inputting the expected manufacturing cost of the target product is characterized in that it is an important key component among all components of the target product.

The similar function parts table is characterized by storing expected manufacturing costs classified according to manufacturer, manufacturing country, factory location, number of employees, and year of factory establishment for each part as a table.

On the other hand, the profit is characterized in that 5 to 30% of the design concept design cost (B).

Further, the sixth step is characterized in that different estimated manufacturing costs are selected from the table of similar functional parts by weighting them according to importance among the parts constituting the product.

Finally, the present invention includes a computer readable recording medium on which a program including instructions for performing each step according to the cost design method ensuring such benefits is recorded.

The cost design method and the computer readable recording medium for guaranteeing benefits according to the present invention have the following effects.

(1) The manufacturing cost (A) is obtained by disassembling and analyzing the parts of the target product, and the design concept design cost (B) is calculated by selecting parts that replace these parts from the similar functional parts table, and then the design concept design cost ( The allowable design cost (C) minus the profit from B) is compared with the manufacturing cost (A), but by determining the case where the allowable design cost (C) is less than or equal to the manufacturing cost (A) as the allowable design cost (C), the cost design You can guarantee the desired profit in advance at this stage.

(2) At this time, in the replacement part selection, the price determined according to the manufacturer, manufacturing country, factory location, number of employees, and factory establishment year is stored in advance as a similar function parts table, and parts are selected from the similar function parts table. By selectively configuring it, it is possible to easily and conveniently select a part that does not significantly differ from the performance or function of the part of the target product and has an appropriate estimated manufacturing cost to meet the design allowable cost (C).

(3) In particular, if the design allowable cost (C) obtained for the part selected using the similar functional part table is higher than the manufacturing cost (A), select a part with a different expected manufacturing cost from the similar functional part table to reduce the design allowable cost Profits can always be guaranteed by lowering (C) than the manufacturing cost (A).

(4) When lowering the allowable design cost (C) in this way, the parts are given importance among all parts, and parts with the lowest allowable design cost (C) are selected according to the importance, thereby reducing the functionality, performance, and quality of the product. It is possible to obtain the cost of a target product with the desired performance while minimizing it.

1 is a flowchart showing a method of designing a cost according to a cost design method that guarantees a profit according to the present invention.
[Figure 2] shows an example of a table showing expected manufacturing costs of parts and replacement parts of a target product according to the present invention.
[Figure 3] shows an example of a table (cost design comparison item table) for selecting replacement parts several times in order to match the design allowable cost minus the profit for the replacement part according to the present invention to the manufacturing cost of the target product.
[Figure 4] is an image showing an example of actual implementation of the cost design comparison item table according to the present invention.

Hereinafter, preferred embodiments of the present invention will be described in more detail with reference to the accompanying drawings. Prior to this, the terms or words used in this specification and claims should not be construed as being limited to their usual or dictionary meanings, and the inventors should properly define the concept of terms in order to best explain their invention. According to the principle that it can be interpreted as meaning and concept consistent with the technical spirit of the present invention.

Therefore, since the embodiments described in this specification and the configurations shown in the drawings are only one of the most preferred embodiments of the present invention and do not represent all of the technical spirit of the present invention, various equivalents that can replace them at the time of this application It should be understood that there may be variations.

[Cost design method]

As shown in [Figs. 1] to [Fig. 3], the cost design method for ensuring profits according to the present invention obtains the manufacturing cost (A) by disassembling and analyzing the target product, and replaces parts of the disassembled target product. The design concept design cost (B) obtained by selecting the replacement part from the similar functional parts table is obtained, and the design allowance cost (C) obtained by subtracting the profit from the design concept design cost (B) is compared with the manufacturing cost (A) to produce the manufacturing cost ( By configuring the cost design to be made with the allowable design cost (C) less than or equal to A), it is possible to guarantee the profit in advance at the cost design stage as the cost design is performed with the cost minus the profit in advance.

At this time, in the table of similar functional parts, the expected manufacturing cost classified according to the manufacturer, manufacturing country, factory location, number of employees, and factory establishment year for each part is stored in advance, and the design allowable cost (C) is the manufacturing cost (A ), the allowable design cost (C) can be adjusted to be less than or equal to the manufacturing cost (A), so that profits can always be guaranteed in the cost design stage.

In addition, when the allowable design cost (C) is greater than the manufacturing cost (A), so that parts must be selected again from the similar function parts table, weights are applied to each part to select the part, so that the parts performance and function of the target product are selected. It is possible to always guarantee profits by adjusting the design allowable cost (C) to be less than or equal to the manufacturing cost (A) while allowing parts with performance and functions that do not lag behind.

In addition, by calculating the profit amount as 5 to 30% of the design concept design cost (B), it is possible to widely select the profit amount according to the product.

Hereinafter, this configuration will be described in more detail with reference to the accompanying drawings. Here, since the present invention is made over 7 steps, the description will be divided into each step below.

go. Step 1

The first step (S10), as shown in [Fig. 1], is a step of selecting a target product, disassembling and analyzing it, and then inputting the expected manufacturing cost for each part. Here, the target product is made up of several parts, and each part is separated and an estimated manufacturing cost is input for each part through analysis for each part. The sum of the expected manufacturing costs of each part input in this way becomes the manufacturing cost (A) of the target product.

Here, in a preferred embodiment of the present invention, the expected manufacturing cost for each part includes, as shown in [Fig. Research and development costs, test research costs, and new facility investment costs), and product production and shipment prices, which are prices that include profits, can be configured to reflect costs corresponding to the expected manufacturing costs when actually purchasing or manufacturing and using each part. It is preferable to configure

In addition, in a preferred embodiment of the present invention, the expected manufacturing cost of the target product is explained by taking a car as an example of the target product, disassembling and analyzing a car of AA company's model BB, and inputting the expected manufacturing cost for each part respectively is to do At this time, the estimated manufacturing cost may be entered one by one for each part constituting the vehicle, but is not limited thereto, and it is preferable to input the estimated manufacturing cost for key parts extracted from important parts from the target product. desirable. For example, in the engine part, important parts such as cylinders, cylinder blocks, heads, crankshafts, fuel injectors, and injection nozzles are selected as key parts and inputted.

And in a preferred embodiment of the present invention, it is preferable to configure the parts of the target product to input large, medium, and small classifications so that the input is easy and the overall configuration of the target product can be easily grasped. Taking an automobile as an example, it can be classified into a power generation device (engine), a chassis, a suspension device, a brake system, and a transmission. In addition, as a middle category, cylinders, cylinder blocks, crankshafts, heads, fuel systems, and intake/exhaust systems can be exemplified in engines, which are major classification items. Finally, as a subclass of the fuel device, which is the middle class, it can be divided into a fuel pump, an injection nozzle, an injection control device, a fuel distributor, and the like.

me. Step 2

The second step (S20), as shown in [Fig. 1], is a step of calculating and showing the manufacturing cost (A) of the target product. The manufacturing cost (A) of the target product is a step of calculating the manufacturing cost (A) of the target product by adding the estimated manufacturing cost input for each part in the above-described first step (S10).

all. Step 3

The third step, as shown in [Fig. 1], is a step of selecting a part that can replace the corresponding part for the part input in the first step from the similar function parts table.

At this time, the number of parts may be the number of all parts constituting the target product, as set in the above-described first step (S10), or the number of key parts that greatly affect manufacturing cost, performance, and function in all parts of the target. may be limited in number.

In a preferred embodiment of the present invention, the table (cost design comparison item table) for inputting the expected manufacturing cost of the part to cope with the target part is, as shown in [Fig. 3] and [Fig. 4], It is desirable to input the manufacturing cost using a table in the same format as the one used to input the manufacturing cost. Here, [Fig. 4] is an image showing an example of a cost design comparison item table actually implemented according to the present invention.

In addition, in a preferred embodiment of the present invention, the similar function parts table for selecting a countermeasure part to cope with the target part is different for each part according to the manufacturer, manufacturing country, factory location, number of employees, and factory establishment year. It is preferable to store a table of similar functional parts having expected manufacturing costs in advance, and to select and use from this table of similar functional parts.

That is, a more detailed description of the similar function parts table is as follows, assuming that it is manufactured by dividing the roof panel, floor panel, pillar and fender constituting the body (vehicle body). That is, for one part, as shown in [Table 1], it is configured to see the cost for each part for each company. [Table 1] shows examples of similar functional parts tables for body parts manufactured by 'AA company', 'BB company', and 'CC company'.

Main Category

part
AA company
BB company
CC Company
estimated cost
note




body
roof panel

xxx,xxx
x,xxx,xxx
y,gxx,xxx
xxx,xxx
floor panel

yyy,yyy
-
zyb, ycy
zyb, ycy
filler

za,zcz
hz, gzp
-
za,zcz
AA national production
Review required
fender

kak,gkk
kk,ggk
iqk,kgk
kak,gkk
1) '-' indicates parts not produced by the company.

At this time, the manufacturing cost of each part may vary depending on the country in which it is produced by one company, the location of the factory, the year of the factory construction, and the like. Therefore, as an example, as shown in [Table 2] below, it is preferable to configure the 'BB company' to check the cost of parts based on the construction year of the factory by country and factory location.

division

aa country
bb factory location
year of establishment
note
AA company

aaa,aaa,aa
-
gab,ada,aa

BB company

aba,aca,aa
daa,aga,ca
aca, ada, aa

CC company

-
fag, baa, aa
gqa,aga,aa logistics transport
see distance
1) Among the cell values, '-' refers to regions without countries or factories, or those that are not produced in those countries or factories.
Indicates a part.
2) In the row, 'Factory Location' includes the number of employees)

At this time, these parts show the cost for each country's company and a pre-determined region, but these costs are configured to be set differently depending on the company or country. That is, in [Table 1] and [Table 2], the roof panel and the floor panel are indicated as showing the cost of 'AA company', respectively, but the roof panel is not limited to this, and the 'AA company' parts are used, and the floor panel is It can also be configured so that the cost can be calculated by selecting each of the 'CC company' parts. This is because each country has a different level of technology, and even in one country, not only the unit price of parts differs from company to company, but also the difference in technology accumulated according to the size and year of establishment of the company, and the unit price of raw parts may vary depending on whether it is mass production or small-scale production. .

After selecting the expected manufacturing cost for each part based on the similar functional part table, the following fourth step is performed.

la. Step 4

The fourth step (S40) is a step of calculating the design concept design cost (B), as shown in [Fig. 1]. Here, the design concept design cost (B) is the sum of the estimated manufacturing costs of the selected parts as appropriate parts are selected from the similar function parts table for parts that replace the parts of the target product in the above-mentioned step 3 (S30). say Although this design concept design cost (B) means the future target price at which the actual design must be completed, the design allowable cost (C) and existing manufacturing cost (A) determined later based on the design concept design cost (B) will be compared with

mind. Step 5

The fifth step (S50), as shown in [Fig. 1], is a step of comparing and showing the allowable design cost (C) and the manufacturing cost (A). Here, the allowable design cost (C) refers to the cost amount obtained by subtracting the profit from the design concept design cost (B) input in the fourth step (S40). This compares the design allowable cost (C) and manufacturing cost (A) by subtracting the profit in advance from the design conception design cost (B), thereby guaranteeing the product cost to be completed at the factory as product design is already completed when the cost design is completed. because it can be done.

In a preferred embodiment of the present invention, it is preferable to set the profit amount as the profit by determining a certain percentage of the design concept design cost (B), and the rate at this time is in the range of 5 to 30% of the design concept design cost (B). It is preferable to set in This is because if the target price changes depending on the target product and other market fluctuation factors during the development design period, if there is a difference in the profit that can be obtained from the product, there will be a setback in securing profit. This is to ensure that future cost ranges can be guaranteed.

oh Step 6

The sixth step (S60), as shown in [Fig. 1], is a step of completing the cost design so that the design allowable cost (C) is less than or equal to the manufacturing cost (A) to enter the design. . That is, since the allowable design cost (C) is less than or equal to the manufacturing cost (A), even if it is manufactured as an alternative part, it is possible to produce and supply it at the expected manufacturing cost. Therefore, as the cost design that can be produced and supplied in accordance with the sixth step (S60) is completed, it is possible to confirm the design drawing capable of quality assurance. After all, in the step of determining the allowable design cost (C), not only did parts with similar or higher performance and function compared to the parts of the target product were selected, but the profits from the design concept and design cost (B) of the selected parts were already made. By achieving the design concept design cost minus , profit can always be guaranteed.

buy. Step 7

In the seventh step, as shown in [Fig. 1], the allowable design cost (C) is greater than the manufacturing cost (A), so that the above-described third step (S30) is performed to calculate the design concept design cost (B) of the part again. It is a step to Since the manufacturing cost (A) is greater than the allowable design cost (C), profit cannot be guaranteed, so the part is selected again from the similar functional part table described above in order to guarantee profit (third step (S30)).

Here, the component selection uses the above-described similar function component table, and a component corresponding to this is selected in consideration of the performance and function of the component to be selected. At this time, as described above, the parts are not only different in technology level from country to country and different from company to company in one country, but also the same part depending on the size and year of establishment of the company, the difference in accumulated technology, and whether it is mass production or small-scale production. Since the unit price of parts may vary for , a part that can reduce the design concept design cost (B) while minimizing the performance or function degradation of the part is selected in consideration of this point. Therefore, unlike the initial selection of the design concept design cost (B), the selection criteria were based on (1) factory location, (2) number of employees, (3) country, (4) manufacturer, and (5) factory establishment year. It is possible to lower the design concept design cost (B) according to the order of determining the selection criteria, such as selecting the part price.

On the other hand, in a preferred embodiment of the present invention, when the design allowable cost (C) is greater than the manufacturing cost (A), when selecting parts again, it is desirable to consider the importance of the parts and consider the selection of the part price with a weight. . In other words, taking a car as an example, it can be largely classified into body, frame, power generator, steering system, braking system, and suspension system. Although each classification is an important part, power generation or steering can lead to human accidents. Components such as devices and braking systems are given high weights in consideration of the safety of drivers and passengers to lower parts prices to minimize deterioration in function and performance, and by giving low weights to body, frame and suspension, parts prices are reduced. It is desirable to be able to obtain the desired design allowable cost (C) even if there is a slight difference in function and performance. Of course, it is desirable to reduce the price of parts by placing weights again according to the importance of each component constituting the power generator, steering system, and braking system, which are set high.

As such, when the component selection is completed in the similar functional component table, the fourth step (S40) is performed again. Since the fourth step (S40) is the same as described above, detailed description thereof will be omitted here.

As described above, the present invention obtains the estimated manufacturing cost for each part of the target product, and compares the manufacturing cost obtained with this estimated manufacturing cost with the design allowable cost obtained by subtracting the profit from the design concept design cost obtained by selecting each part from the similar function parts table. Next, it is possible to guarantee a profit in advance in the cost design stage by configuring the design to be designed within the allowable design cost only when the design allowable cost is equal to or less than the manufacturing cost. At this time, parts can be selected from a similar function parts table that stores expected manufacturing costs classified according to manufacturer, country of manufacture, factory location, number of employees, and year of factory establishment as a table, so that the function or performance of the part is significantly affected. You can choose the parts you want at the cost without changing them. In addition, the above estimated manufacturing cost includes manufacturing cost including material cost, labor cost and expense, sales and general management cost, R&D and special depreciation cost (mold cost and Zigbee, R&D cost, test research cost and new facility investment cost), and special research including profit By including development depreciation, it is possible to estimate design acceptable cost at a realistic cost.

[recording medium]

The present invention includes a computer readable recording medium on which a program including instructions for performing each step according to the cost design method ensuring the above-mentioned benefits is recorded. Here, the computer-readable recording medium includes a personal portable terminal such as a smart phone after downloading a program in a wired or wireless manner, such as a personal computer or server, or an application that is directly downloaded and used in a wired or wireless manner.

Claims (7)

A first step (S1) of selecting a target product, disassembling and analyzing it, dividing it into parts, and inputting each expected manufacturing cost;
A second step (S2) of calculating and showing the manufacturing cost (A) of the target product based on the estimated manufacturing cost input for each part of the target product;
A third step (S03) of cost designing by selecting replacement parts having similar performance and functions from a similar function parts table including expected manufacturing costs for each part constituting the target product;
A fourth step (S04) of calculating a design concept design cost (B) by adding up the expected manufacturing costs of each selected replacement part;
a fifth step (S05) of comparing and showing the design allowable cost (C) obtained by subtracting the profit from the design concept design cost (B) and the manufacturing cost (A);
If the allowable design cost (C) is less than or equal to the manufacturing cost (A), a sixth step (S06) of determining the design cost that can be produced and supplied with the expected manufacturing cost of the replacement part; and
If the allowable design cost (C) is greater than the manufacturing cost (A), a seventh step of performing the third step (S03); Cost design method for guaranteeing a profit, characterized in that it comprises.
In paragraph 1,
In the estimated manufacturing cost,
The expected manufacturing cost includes manufacturing cost including material cost, labor cost and expense, sales and general management cost, R & D and special depreciation cost (mold cost and Zigbee, research and development cost, test research cost and new facility investment cost), and profit A cost design method that guarantees profit.
In paragraph 1,
In the first step, the part that allows the input of the expected manufacturing cost in the target product,
A cost design method for guaranteeing profit, characterized in that it is an important key part among all parts of the target product.
In paragraph 1,
The similar functional part table is
A cost design method that guarantees profits, characterized by storing expected manufacturing costs classified according to manufacturer, manufacturing country, factory location, number of employees, and year of factory establishment in a table for each part.
In paragraph 1,
The profit is
A cost design method that guarantees a profit, characterized in that 5 to 30% of the design concept design cost (B).
In paragraph 1,
The sixth step,
A cost design method that guarantees profit, characterized in that different expected manufacturing costs are selected from a table of similar functional parts by weighting them according to importance among the parts constituting the product.
A computer-readable recording medium having a program recorded thereon which includes instructions for performing each step according to the cost design method guaranteeing the benefits of any one of claims 1 to 6.

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