本文選題：項目成本管理　切入點：成本核算　出處：《吉林大學》2014年碩士論文

【摘要】：我國對項目管理的理論研究和管理實踐基本在改革開放后，我們與國外經(jīng)濟發(fā)達國家存在著較大的差距。項目成本管理是一個項目最關鍵的組成部分，而作為生產(chǎn)運營企業(yè)平時僅重視生產(chǎn)運營管理，項目管理是其最薄弱的環(huán)節(jié)。對于一個生產(chǎn)運營企業(yè)華糧龍達公司卻每年都有投資很大、對企業(yè)未來發(fā)展有著非常重要作用的改造項目或新增生產(chǎn)裝置項目，提高該企業(yè)的項目成本管理水平是企業(yè)的近年工作重點。 本文首先介紹了華糧龍達公司DDGS生產(chǎn)的背景，DDGS改造項目對企業(yè)和社會的意義；然后文章主要根據(jù)華糧龍達公司DDGS改造項目的成本管理研究，找出華糧龍達公司改造項目中成本管理存在的問題，尋求解決該項目成本管理問題的途徑和方法。總結華糧龍達公司DDGS改造項目預測效益。最后提出華糧龍達公司DDGS改造項目的成本管理保障措施的建議。成本管理是項目管理最為核心的部分，貫穿項目整個過程，項目的每個階段有不同的成本管理問題，發(fā)現(xiàn)項目施工過程中的問題，運用適合一些項目管理工具，，如工作分解結構WBS、PDCA、甘特圖等，達到降低項目成本的目的。本文借鑒國內(nèi)外近些年項目成本管理成功方式方法，結合該企業(yè)實際情況，運用項目成本管理方法，為企業(yè)提出最為合理的項目成本管理方案。 為能夠更快地與國際經(jīng)濟發(fā)達國家在項目管理學科同步，我們還需要根據(jù)國內(nèi)企業(yè)項目管理實際情況做更深的理論與實踐的研究。美國管理學家彼得·安德魯有句名言：對于企業(yè)，成本管理是企業(yè)最基本、最關鍵的因素。對于生產(chǎn)運營企業(yè)來說，在激烈競爭的市場角逐中，成本管理作為企業(yè)各項管理的重中之重，已被多數(shù)國內(nèi)企業(yè)的經(jīng)營管理者們所認同，走效益型道路的企業(yè)發(fā)展戰(zhàn)略已被廣泛采用。從這方向上講，行業(yè)市場的競爭已轉化為產(chǎn)品成本有效管理的競爭。而生產(chǎn)運營企業(yè)的產(chǎn)品成本不再僅僅是生產(chǎn)成本，而且還包括用于生產(chǎn)裝置項目改造的項目成本。因此華糧龍達公司應不斷提高項目管理水平，使項目管理更為科學化、規(guī)范化，形成企業(yè)的項目管理制度，為公司其它項目的成本管理提供一定借鑒作用。
[Abstract]:After the reform and opening up, there is a big gap between our country and the developed countries.Project cost management is the most critical part of a project, and as a production and operation enterprises only pay attention to production and operation management, project management is its weakest link.For a production and operation enterprise, Huafuolongda Company has a great investment every year, which will play a very important role in the future development of the enterprise.Improving the project cost management level of the enterprise is the focus of the enterprise in recent years.This paper first introduces the background of DDGS production in Huafang Lunda Company and the significance of the project to the enterprise and society, and then, according to the cost management research of the DDGS transformation project of Huafang Lunda Company,The problems of cost management in the transformation project of Huafang Lunda Company are found out, and the ways and methods to solve the cost management problems of the project are sought.Summarize the forecast benefit of DDGS transformation project of Huafang Longda Company.Finally, the cost management guarantee measures of DDGS transformation project of Huafang Lunda Company are put forward.Cost management is the core part of project management, which runs through the whole process of the project. There are different cost management problems in each stage of the project.Such as work decomposition structure WBSU PDCA, Gantt chart, to achieve the purpose of reducing project costs.This paper draws lessons from the successful methods of project cost management at home and abroad in recent years, combines the actual situation of the enterprise, and applies the method of project cost management to put forward the most reasonable project cost management scheme for the enterprise.In order to synchronize with the international economic developed countries in the field of project management more quickly, we also need to do more theoretical and practical research according to the actual situation of domestic enterprises' project management.American management scientist Peter Andrew famously said that cost management is the most basic and critical factor for enterprises.For the production and operation enterprises, in the fierce competition in the market, cost management as the most important management of enterprises, has been recognized by most domestic business managers.The enterprise development strategy of taking an efficient road has been widely adopted.In this direction, industry market competition has been transformed into effective product cost management competition.The product cost of the production and operation enterprise is not only the production cost, but also the project cost used for the transformation of the production plant project.Therefore, Huafang Longda Company should constantly improve the level of project management, make the project management more scientific and standardized, form the project management system of the enterprise, and provide some reference for the cost management of other projects of the company.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275.3;F426.72

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