本文關(guān)鍵詞： 研發(fā)項(xiàng)目 成本 預(yù)算　出處：《上海交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：研發(fā)成本在通信設(shè)備商運(yùn)營(yíng)成本中所占比例較高,如何加強(qiáng)研發(fā)項(xiàng)目管理,提高研發(fā)效率,控制研發(fā)成本是擺在公司面前的難題,也是項(xiàng)目管理理論的一大熱點(diǎn)。HW公司正通過預(yù)算管理加強(qiáng)A產(chǎn)品研發(fā)項(xiàng)目的成本控制。過去解決這個(gè)問題的方法是通過自上而下研發(fā)項(xiàng)目預(yù)算管理,以達(dá)到控制總的研發(fā)成本。但實(shí)際運(yùn)作中,研發(fā)項(xiàng)目預(yù)算和實(shí)際執(zhí)行往往是“兩張皮”,造成研發(fā)成本無(wú)法控制。本文首先通過分析歷史項(xiàng)目成本數(shù)據(jù),發(fā)現(xiàn)研發(fā)項(xiàng)目成本管理的主要問題,如,預(yù)算不合理,資源配置、資源協(xié)調(diào)等功能無(wú)法真正實(shí)現(xiàn),最終導(dǎo)致無(wú)法通過核算結(jié)果無(wú)法體現(xiàn)項(xiàng)目的真實(shí)成本.這也說明過去的預(yù)算管理更側(cè)重宏觀的考核,對(duì)研發(fā)項(xiàng)目成本的的管理還不全面、不詳細(xì),不足以支撐成本控制。為了達(dá)到項(xiàng)目自我經(jīng)營(yíng)的目的,本文引入項(xiàng)目“四算”理論即:概算、預(yù)算、核算和決算,將研發(fā)預(yù)算管理授權(quán)到項(xiàng)目上,對(duì)項(xiàng)目進(jìn)行全生命周期的監(jiān)控;增加了項(xiàng)目概算和決算環(huán)節(jié),確保項(xiàng)目成本在預(yù)算范圍內(nèi)。在驗(yàn)證環(huán)節(jié),分別對(duì)項(xiàng)目的概算、預(yù)算、核算、決算過程進(jìn)行詳細(xì)描述,驗(yàn)證了該方法對(duì)控制成本和達(dá)成項(xiàng)目目標(biāo)有積極的作用。最后,運(yùn)用“四算”控制項(xiàng)目成本需要財(cái)務(wù)數(shù)據(jù)支撐,必須在IT系統(tǒng)上和財(cái)務(wù)管理打通,因此,本文也提供了信息管理系統(tǒng)的模型。從論文價(jià)值角度看,在探索研發(fā)項(xiàng)目成本管理上,本文把“四算”過程和IPD研發(fā)流程緊密結(jié)合,這種方法不適合未采用IPD流程的公司;但在本文中,項(xiàng)目經(jīng)理在研發(fā)成本管理上的規(guī)定動(dòng)作,對(duì)其他研發(fā)項(xiàng)目也是適合的。
[Abstract]:A higher proportion of development costs for operators cost of communication equipments, how to strengthen project management, improve the efficiency of research and development, R & D cost control is a problem placed in front of the company,.HW company is also a hot topic of the theory of project management is to strengthen the A product development project cost control through the budget management method in the past. To solve this problem is the budget management from R & D projects, in order to control the total cost of research and development. But in the actual operation, the R & D project budget and the actual implementation is often "two skins", resulting in development costs out of control. Firstly, through the analysis of historical cost data, it is found that the main problems, such as R & D project cost management, the budget is not reasonable the allocation of resources, resources, coordination and other functions cannot be realized, resulting in real cost cannot reflect the project through the accounting results. It also explained The budget management to focus more on the macroscopic examination, for the project cost management is not comprehensive, not detailed, not enough to support the cost control. In order to achieve the purpose of self management project, this paper introduced the project of "four" theory: budget, budget, accounting and accounts, the R & D budget management authority to the project and the monitoring of the whole life cycle of the project; increase the project budget and final accounts, ensure the project cost within the budget. In the verification, respectively for the project budget, budget, accounting, detailed description of final process, validation of the method to control costs and achieve the project objectives have a positive effect. Finally, the use of "four" project cost control need financial data support, must be in the IT system and financial management through, therefore, this paper also provides the information management system of the model. From the perspective of values, in the exploration of In terms of R & D project cost management, this paper closely combines the "four calculation" process with the IPD research and development process. This method is not suitable for companies without IPD process, but in this paper, the regulatory actions of project managers in R & D cost management are also suitable for other R & D projects.

【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.72;F426.63

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本文編號(hào)：1521909