本文關(guān)鍵詞：新車型開發(fā)過程中的成本管理和控制　出處：《大連理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本目標(biāo) 成本評(píng)估 成本管理 物料成本 項(xiàng)目投資 設(shè)計(jì)降本

【摘要】：改革開放以來中國(guó)的汽車工業(yè)經(jīng)歷了高速成長(zhǎng)期,發(fā)展勢(shì)頭十分迅猛。家庭用轎車的消費(fèi)市場(chǎng)不斷擴(kuò)大,轎車的產(chǎn)量和銷量都節(jié)節(jié)攀升。但是隨之而來的是日益激烈的市場(chǎng)競(jìng)爭(zhēng),價(jià)格戰(zhàn)成為家用轎車市場(chǎng)不可避免的趨勢(shì)。在這種情況下國(guó)內(nèi)汽車企業(yè)盈利能力不足成為了其發(fā)展和生存的瓶頸。所以控制好新研發(fā)車型項(xiàng)目的成本,是目前情況下國(guó)內(nèi)汽車企業(yè)提高盈利能力,保持可持續(xù)發(fā)展的重要手段之一。而項(xiàng)目管理在控制新車型項(xiàng)目成本的過程中起到了至關(guān)重要的作用。項(xiàng)目成本作為項(xiàng)目的三大要素之一,與另外兩個(gè)要素項(xiàng)目周期和項(xiàng)目質(zhì)量相互作用,相互制約。汽車企業(yè)往往規(guī)模龐大,所以在新車型開發(fā)項(xiàng)目中需要項(xiàng)目管理做好前期策劃,確定一個(gè)合理可行的項(xiàng)目成本目標(biāo)；并在項(xiàng)目開展過程中協(xié)調(diào)好各個(gè)職能部門共同工作,使得項(xiàng)目成本目標(biāo)得以實(shí)現(xiàn)。本文通過對(duì)國(guó)內(nèi)知名汽車企業(yè)S公司的實(shí)際項(xiàng)目運(yùn)行過程研究,說明如何用科學(xué)的方法,公司內(nèi)部通力合作在新車型開發(fā)前期確定一個(gè)合理可行、同時(shí)又具有挑戰(zhàn)性的目標(biāo)。然后在項(xiàng)目實(shí)施過程中控制項(xiàng)目成本,通過項(xiàng)目管理的職能來協(xié)調(diào)解決項(xiàng)目成本狀態(tài)和成本目標(biāo)之間的矛盾。并對(duì)在整車開發(fā)項(xiàng)目中成本目標(biāo)制定和成本狀態(tài)控制采用的流程和工具加以分析,論證其作用。最后通過歸納總結(jié),得到一套符合中國(guó)汽車企業(yè)現(xiàn)狀需要的整車新車型開發(fā)成本控制流程體系。
[Abstract]:Since the reform and opening up, China's automobile industry has experienced a period of rapid growth, the momentum of development is very rapid. Both car production and sales are rising, but with them comes increasing competition in the market. Price war has become an inevitable trend in the domestic car market. In this case, the lack of profitability of domestic automobile enterprises has become the bottleneck of their development and survival. Is under the present situation domestic automobile enterprise enhances the profit ability. Project management plays an important role in the process of controlling the project cost of new models. Project cost is one of the three elements of the project. With the other two elements of the project cycle and project quality interaction, mutual constraints. Automobile enterprises often have a large scale, so in the new model development projects, the project management needs to do a good job of early planning. Determine a reasonable and feasible project cost target; And in the process of carrying out the project to coordinate the various functional departments to work together, so that the project cost objectives can be achieved. This paper through the domestic well-known automobile company S company of the actual project operation process research. Explain how to use scientific methods, the company to work together in the early development of a new model to determine a reasonable and feasible, but also challenging objectives, and then in the implementation of the project to control the cost of the project. Through the function of project management to coordinate and resolve the contradiction between project cost status and cost target. And analyze the process and tools of cost target formulation and cost state control in the whole vehicle development project. Finally, through summing up, a set of new vehicle development cost control flow system is obtained according to the current situation of Chinese automobile enterprises.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.471

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相關(guān)期刊論文 前1條

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