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A公司工程項(xiàng)目成本管理研究

發(fā)布時(shí)間:2018-06-18 03:29

  本文選題:A汽車零部件公司 + 工程 ; 參考:《華東理工大學(xué)》2013年碩士論文


【摘要】:隨著國內(nèi)外汽車零部件產(chǎn)業(yè)的迅猛發(fā)展、更多的競(jìng)爭(zhēng)者加入、學(xué)習(xí)和壯大,市場(chǎng)競(jìng)爭(zhēng)日益加劇,企業(yè)的利潤(rùn)空間普遍受到較大的擠壓。 在這種行業(yè)激烈競(jìng)爭(zhēng)的大背景下,作為這個(gè)汽車玻璃行業(yè)全球領(lǐng)導(dǎo)者的A公司,目前相比其他競(jìng)爭(zhēng)者,由于其在工藝和裝備技術(shù)方面的優(yōu)勢(shì)已不再明顯,在產(chǎn)品質(zhì)量相當(dāng)?shù)那闆r下,價(jià)格在競(jìng)爭(zhēng)就顯得越來越重要。 面對(duì)如此激烈的競(jìng)爭(zhēng),為了生存和發(fā)展,A公司也不降低價(jià)格來爭(zhēng)取市場(chǎng),而價(jià)格降低又不能過分降低利潤(rùn)率,否則,企業(yè)將難以生存。降價(jià)不降利潤(rùn),最有效的選擇就是降低成本,而固定資產(chǎn)投資項(xiàng)目成本作為企業(yè)成本里的重要組成部分,就顯得尤為重要。在保證投資效果的前提下,要降低固定資產(chǎn)投資成本,優(yōu)化項(xiàng)目成本管理將是最有效的辦法。 本文以降低工程項(xiàng)目成本為主要研究?jī)?nèi)容進(jìn)行研究,文章的基本框架分為六個(gè)部分。第一部分,主要介紹研究的背景,目的,意義及研究的內(nèi)容和方法;第二部分,主要介紹PMI項(xiàng)目成本管理的基本理論,包括各個(gè)階段的輸入,輸出和工具技術(shù);第三部分,介紹A公司工程部的成本管理現(xiàn)狀,運(yùn)用PMI成本管理理論對(duì)其進(jìn)行分析,找出存在的問題;第四部分,在以上分析的基礎(chǔ)上,提出該公司工程成本管理的優(yōu)化措施;第五部分,優(yōu)化措施在A公司工程項(xiàng)目成本管理應(yīng)用后的效果分析;第六部分,研究的結(jié)果總結(jié)和對(duì)未來研究方向的展望。
[Abstract]:With the rapid development of auto parts and parts industry at home and abroad, more competitors join, study and grow, the market competition is becoming more and more intense, and the profit space of enterprises is greatly squeezed.
In the background of the fierce competition in this industry, A, a global leader in the automotive glass industry, is now becoming more and more important than other competitors because its advantages in technology and equipment are no longer obvious. In the case of the quality of the product, the price is becoming more and more important.
In the face of such fierce competition, in order to survive and develop, A company does not reduce the price to win the market, and the price can not reduce the profit margin too much. Otherwise, the enterprise will be difficult to survive. The price reduction does not reduce the profit. The most effective choice is to reduce the cost, and the cost of the fixed assets investment project is an important part of the enterprise cost. This is especially important. Under the premise of ensuring the investment effect, it is the most effective way to reduce the investment cost of fixed assets and optimize the project cost management.
The basic framework of this article is divided into six parts. The first part introduces the background, purpose, significance, content and method of the research. The second part mainly introduces the basic theory of PMI project cost management, including the input, output and tool technology at various stages. The third part, the third part, introduces the cost management status of the Engineering Department of the company, analyses it with the PMI cost management theory, and finds out the existing problems. The fourth part, on the basis of the above analysis, puts forward the optimization measures for the cost management of the company, and the fifth part, the effectiveness of the optimization measures after the application of the cost management of the engineering project of A company. The sixth part is the conclusion of the study and the prospect of future research.
【學(xué)位授予單位】:華東理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F275.3

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