發(fā)布時間：2018-03-16 19:41

  本文選題：全壽命周期　切入點：軍品型號　出處：《哈爾濱工業(yè)大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著我國經(jīng)濟體制、科技體制改革以及國防科技工業(yè)市場化改革的不斷深入，軍工科研單位的生存發(fā)展面臨著外部日益激烈的競爭環(huán)境和內部轉型升級、精細化管理的雙重壓力，軍工產(chǎn)品要實現(xiàn)“廉價”向“高性價比”轉型升級，，這就需要我們的內部精細化管理水平得到飛躍式的提升。尤其是在成本管理方面，迫使我們來尋求各種成本管理方法來加強內部管理，而成本管理的基礎在于成本合理準確的歸集。 本文通過對國內外項目全壽命周期及成本核算理論的研究分析，結合火箭院軍品型號項目成本管理的特點及實際情況，創(chuàng)造性的提出了基于全壽命周期項目管理的軍品型號二維成本核算體系。二維成本核算體系基于但又區(qū)別于按照現(xiàn)行國家財會法規(guī)要求所進行的項目成本核算體系（稱為一維體系），一維成本核算體系的核心在于滿足國家、上級主管部門等相關外部信息使用者監(jiān)督?jīng)Q策等需求，而二維成本核算體系的核心在于滿足企業(yè)內部軍品型號管理的需求，但兩種體系的數(shù)據(jù)源確保唯一是二維成本核算體系的核心、基礎和前提。二維成本核算體系主要從核算的責任主體、期間劃分及歸集科目體系等方面進行了基礎性的設計；從軍品項目直接成本核算歸集、資源消耗分攤歸集及信息化管理系統(tǒng)三個方面進行了方法和手段的設計。在理論方法設計成型后應用到火箭院的軍品型號成本核算管理過程中，通過火箭院對該體系的具體應用，切實提升了火箭院成本核算的精細化管理水平、為院內部軍品型號管理提供了強有力的財務決策支撐。通過火箭院成功應用的案例，為其他軍工單位加強滿足基于內部管理的成本核算體系研究積累了經(jīng)驗、提供了借鑒。
[Abstract]:With the deepening of China's economic system, scientific and technological system reform and the market-oriented reform of national defense science and technology industry, the survival and development of military scientific research units are facing the increasingly fierce external competitive environment and internal transformation and upgrading. The double pressure of fine management and the transformation of military products from "cheap" to "cost-effective" will require a leap forward in our internal level of fine management, especially in the area of cost management. We are forced to seek various cost management methods to strengthen the internal management, and the cost management is based on the reasonable and accurate collection of costs. In this paper, through the research and analysis of the whole life cycle and cost accounting theory of the domestic and foreign projects, combined with the characteristics and the actual situation of the cost management of the military products project in the rocket academy, This paper creatively puts forward the two-dimensional cost accounting system of military products based on life-cycle project management. Two-dimensional cost accounting system is based on but different from the project cost accounting system according to the requirements of the current national financial accounting laws and regulations. The core of a one-dimensional cost accounting system is to satisfy the country. The core of the two-dimensional cost accounting system is to meet the needs of the military product model management within the enterprise, and the core of the two-dimensional cost accounting system is to meet the needs of the internal military product model management. But the data source of the two systems is only the core, foundation and premise of the two-dimensional cost accounting system. The methods and means are designed from three aspects: direct cost accounting collection of military products project, resource consumption allocation collection and information management system. Through the concrete application of the system, the detailed management level of the cost accounting of the rocket academy is improved, which provides a strong financial decision support for the model management of military products in the hospital. It has accumulated experience and provided reference for other military units to strengthen the research of cost accounting system based on internal management.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.48;F406.72

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