【摘要】：隨著市場經(jīng)濟(jì)的不斷完善和世界經(jīng)濟(jì)一體化的深入發(fā)展，企業(yè)競爭程度日益激烈[1]。各企業(yè)要在激烈的市場競爭中占有一席之地，創(chuàng)造質(zhì)量和成本優(yōu)勢是其必要的途徑。因此近些年來，成本管理已逐漸成為企業(yè)經(jīng)營管理的核心問題和研究重點(diǎn)。 同時國內(nèi)制造企業(yè)為了迎接世界競爭，產(chǎn)品紛紛向國際化、品牌化方向發(fā)展，并且大幅加快了新產(chǎn)品的研發(fā)速度。但由于很多企業(yè)不重視產(chǎn)品生命周期的成本管理，造成產(chǎn)品成本過高，產(chǎn)品沒有競爭力，甚至造成企業(yè)經(jīng)營的失敗，因此研發(fā)項(xiàng)目的成本管理問題越來越受到各大制造企業(yè)的重視。 縱觀國際上先進(jìn)的汽車生產(chǎn)企業(yè)，如德國大眾、日本豐田，在產(chǎn)品研發(fā)階段都采取了目標(biāo)成本管理；近年國內(nèi)的一汽大眾、一汽豐田等合資企業(yè)乃至一汽轎車、一汽解放等自主企業(yè)在研發(fā)項(xiàng)目中也都采取了目標(biāo)成本管理方式。由此可以看出，目標(biāo)成本管理是目前研發(fā)項(xiàng)目成本管理的一種有效方法。 本篇論文以MC公司研發(fā)階段成本管理為研究對象，詳細(xì)分析MC公司研發(fā)階段成本管理體系在組織結(jié)構(gòu)、職責(zé)分工、管理方法、管理流程等方面存在的問題，說明目標(biāo)成本管理在研發(fā)項(xiàng)目中的必要性，并對目標(biāo)成本管理理論進(jìn)行闡述和分析。本文通過MC公司實(shí)施目標(biāo)成本管理的過程研究，結(jié)合先進(jìn)的汽車企業(yè)研發(fā)項(xiàng)目的成本管理過程，詳細(xì)論述了MC公司研發(fā)項(xiàng)目成本管理體系的建設(shè)方案，，建立了具有實(shí)際可操作性的組織機(jī)構(gòu)、職責(zé)分工、管理方法、工作流程和管理制度。通過現(xiàn)階段MC公司研發(fā)項(xiàng)目成本管理的實(shí)際成果，進(jìn)一步證實(shí)MC公司的研發(fā)項(xiàng)目成本管理體系管理效果顯著，同時對MC公司研發(fā)項(xiàng)目的成本管理體系未來的發(fā)展重點(diǎn)提出了展望。MC公司作為中國傳統(tǒng)的、中小型自主整車生產(chǎn)企業(yè)，研發(fā)項(xiàng)目的成本管理體系研究可以為國內(nèi)中小型制造業(yè)研發(fā)階段的成本管理體系建設(shè)提供一定的借鑒參考。
[Abstract]:With the continuous improvement of market economy and the further development of world economic integration, the degree of enterprise competition is becoming increasingly fierce. In order to have a place in the fierce market competition, it is necessary to create quality and cost advantage. Therefore, in recent years, cost management has gradually become the core issue and research focus of enterprise management. At the same time, in order to meet the world competition, the domestic manufacturing enterprises develop to the direction of internationalization and brand one after another, and speed up the research and development of new products. However, because many enterprises do not attach importance to the cost management of product life cycle, the cost of products is too high, the products are not competitive, and even cause the failure of enterprise management. Therefore, the cost management of R & D projects has been paid more and more attention by major manufacturing enterprises. Throughout the world, advanced automobile manufacturing enterprises, such as Volkswagen in Germany and Toyota in Japan, have adopted target cost management in the product development phase. In recent years, domestic joint ventures such as FAW Volkswagen, FAW Toyota and even FAW cars have been adopted. FAW liberation and other independent enterprises in R & D projects have also adopted target cost management. Therefore, target cost management is an effective method of R & D project cost management. This paper takes MC R & D stage cost management as the research object, and analyzes in detail the problems existing in the MC R & D stage cost management system in the aspects of organizational structure, division of duties, management methods, management process, etc. The necessity of target cost management in R & D project is explained, and the theory of target cost management is expounded and analyzed. Through the research on the process of implementing target cost management in MC Company and the cost management process of advanced automobile enterprise R & D project, this paper discusses in detail the construction scheme of cost management system of R & D project in MC Company. A practical operational organization, division of duties, management methods, workflow and management system are established. Through the actual results of MC R & D project cost management at the present stage, it is further proved that the management effect of MC R & D project cost management system is remarkable. At the same time, the future development focus of MC R & D project cost management system is put forward. MC Company is a traditional, medium and small independent vehicle manufacturing enterprise in China. The research on cost management system of R & D project can provide some reference for the construction of cost management system in R & D stage of domestic medium and small manufacturing industry.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.3;F426.471

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