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一、对象选择 天津第一自行车零件厂,是我国颇具规模且有着悠久历史的专业化自行车前、后轴生产厂家。产品主要有648型前、后轴,B型前、后轴。648型前轴属该厂主导产品,其产值和利润占该厂总产值和总利润的35％和37％,是国家计划任务和需要量最高的。但结构复杂、属旧设计项目,有简化结构的可能性和引进新材料、新技术的余地。经过科学分析和调查,确定价值分析对象为648型自行车前轴。
First, the object selection Tianjin First Bicycle Parts Factory, is China’s large-scale and has a long history of professional bicycle front and rear axle manufacturers. The main products are 648 front and rear axles and B front and rear axles. The front axle of Type 648 is a leading product of the plant. Its output value and profit account for 35% and 37% of the total output value and total profit of the plant. It is the country’s highest planned mission and requirements. However, the complex structure and old design projects have the potential to simplify the structure and allow for the introduction of new materials and new technologies. After scientific analysis and investigation, it was determined that the value analysis target was the 648 bicycle front axle.