本文關(guān)鍵詞： 成本管理 成本控制 光電干擾 工程項目　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國防科工業(yè)的迅猛發(fā)展,以及國內(nèi)外環(huán)境的巨大變化,國家在軍工行業(yè)逐步引入了市場競爭機制,不僅軍工系統(tǒng)內(nèi)部存在競爭,而且有越來越多的外部企業(yè)也加入到國防科研項目中來,這些企業(yè)都具有很強的競爭意識,這對質(zhì)量至上、成本次之的科研院所來是極大的沖擊。因此,應(yīng)用科學(xué)的、有效的成本管理方法,在科研項目管理中尤為重要。項目成本管理是現(xiàn)代社會市場競爭條件下的企事業(yè)單位必須建立的基本制度之一。但軍工企業(yè)往往帶有壟斷性質(zhì),同時追求項目研制的快速性和高可靠性,對成本管理往往不甚重視。這對于當(dāng)前以經(jīng)濟性為標(biāo)志的現(xiàn)代企業(yè)制度的建立而言是非常不利的。光電干擾系統(tǒng)是一種典型的高科技軍工項目,此類項目的研制難度非常大、成本非常高,在該類項目的研制過程中政治性和時間緊迫性一般被列為重點考慮內(nèi)容,對成本的控制和預(yù)算決算的執(zhí)行往往受到一些突發(fā)狀況的沖擊而無法嚴(yán)格執(zhí)行,這就導(dǎo)致光電干擾系統(tǒng)研制項目存在成本控制混亂、科研院所領(lǐng)導(dǎo)及科研管理部門和項目組成員對成本控制的意識不足、存在較多的資金浪費等問題。本文以當(dāng)前光電干擾系統(tǒng)研制項目的成本控制為研究對象,對當(dāng)前此類項目研制過程中存在的問題進行了深入分析,指出了其中存在的主要問題,并對問題形成的原因進行了探析。在總結(jié)分析的基礎(chǔ)上提出了一系列提高光電干擾系統(tǒng)研制項目成本管理的建議,以此解決當(dāng)前此類軍工項目研制過程中存在的成本管理方面的諸多問題。
[Abstract]:With the rapid development of science and technology industry of national defense and the great change of environment at home and abroad, the country has gradually introduced the market competition mechanism in the military industry industry, not only the internal competition in the military industry system. And more and more external enterprises also join in the national defense research projects, these enterprises have a strong sense of competition, which is a great impact on the quality first, the cost of the next research institute. Apply scientific and effective cost management methods. Project cost management is one of the basic systems that must be established by enterprises and institutions in modern social market competition, but military enterprises are often monopolized. At the same time, the project development of the fast and high reliability. It is very unfavorable to the establishment of modern enterprise system which is marked by economy. Photoelectric jamming system is a typical high-tech military project. The development of this kind of project is very difficult and the cost is very high. In the process of the development of this kind of project, the political and the urgency of time are generally listed as the key consideration content. The cost control and the execution of budget accounts are often impacted by some unexpected situations and cannot be strictly executed, which leads to the confusion of cost control in the development project of optoelectronic jamming system. The leaders of the research institute and the members of the scientific research management department and the project team are not aware of the cost control and there are many problems such as the waste of funds. This paper takes the cost control of the current optoelectronic jamming system development project as the research object. The existing problems in the development of this kind of projects are analyzed, and the main problems are pointed out. On the basis of summing up and analyzing, a series of suggestions to improve the cost management of optoelectronic interference system development project are put forward. In order to solve the current development of such military projects in the process of cost management problems.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.48;F406.72

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