HJ公司商用空調開發(fā)項目成本管理研究
發(fā)布時間：2019-04-29 06:36
【摘要】：項目成本管理對項目的成功運行尤其重要，，它從各個方面反映了項目組織的策略目標、任務說明和商業(yè)計劃。成本管理（Cost Management）的定義包括數據收集、成本核算和成本控制，它需要財務報告信息，并以一定的合理方式應用于項目中，以保證項目財務管理有條不紊的進行。 新產品開發(fā)（New Product Development）是指從研究選擇適應市場需要的產品開始到產品設計、工藝制造設計，直到投入正常生產的一系列決策過程。從廣義而言，新產品開發(fā)既包括新產品的研制也包括原有的老產品改進與換代。新產品開發(fā)是企業(yè)研究與開發(fā)的重點內容，也是企業(yè)生存和發(fā)展的戰(zhàn)略核心之一，將項目成本管理的觀念應用于新產品開發(fā)之中，能夠更加有效地降低前期開發(fā)，以及后期批量生產的成本，同時作為一種新興的管理模式，將對企業(yè)的發(fā)展起到深遠的影響和積極的引導作用。 本文以HJ公司所引進的日本PMAC商用空調開發(fā)項目為例，來研究項目成本管理在產品開發(fā)項目中的應用，通過項目管理各個階段的費用估算、財務分析、成本控制以及現金流量和掙值分析，來總結企業(yè)在商用空調項目開發(fā)項目成本控制方面的利弊得失，并得出企業(yè)在新產品開發(fā)成本管理方面的一些思路。在制造業(yè)中研究新產品開發(fā)階段的項目成本管理，是本文的普及性，也是本文的針對性。
[Abstract]:Project cost management is especially important to the successful operation of the project. It reflects the strategic goals, mission statements and business plans of the project organization in all aspects. The definition of cost management (Cost Management) includes data collection, cost accounting and cost control. It requires financial reporting information and is applied to the project in a reasonable way to ensure that the financial management of the project is carried out in an orderly manner. New Product Development (New Product Development) refers to a series of decision-making processes from the beginning of research and selection of products adapted to the needs of the market to product design, process manufacturing design, and input into normal production. Broadly speaking, the development of new products includes both the development of new products and the improvement and replacement of old products. New product development is the key content of enterprise research and development, and it is also one of the strategic core of enterprise survival and development. Applying the concept of project cost management to new product development can reduce the pre-development more effectively. At the same time, the cost of mass production, as a new management mode, will play a far-reaching impact on the development of enterprises and positive guidance. Taking the PMAC commercial air conditioning development project introduced by HJ Company as an example, this paper studies the application of the project cost management in the product development project, and through the cost estimation and financial analysis of each stage of the project management, Cost control, cash flow and earned value analysis are used to summarize the advantages and disadvantages of cost control in commercial air conditioning project development project, and some ideas on cost management of new product development are obtained. It is the popularization and pertinence of this paper to study the project cost management of the new product development stage in the manufacturing industry.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.6
本文編號：2468022
[Abstract]:Project cost management is especially important to the successful operation of the project. It reflects the strategic goals, mission statements and business plans of the project organization in all aspects. The definition of cost management (Cost Management) includes data collection, cost accounting and cost control. It requires financial reporting information and is applied to the project in a reasonable way to ensure that the financial management of the project is carried out in an orderly manner. New Product Development (New Product Development) refers to a series of decision-making processes from the beginning of research and selection of products adapted to the needs of the market to product design, process manufacturing design, and input into normal production. Broadly speaking, the development of new products includes both the development of new products and the improvement and replacement of old products. New product development is the key content of enterprise research and development, and it is also one of the strategic core of enterprise survival and development. Applying the concept of project cost management to new product development can reduce the pre-development more effectively. At the same time, the cost of mass production, as a new management mode, will play a far-reaching impact on the development of enterprises and positive guidance. Taking the PMAC commercial air conditioning development project introduced by HJ Company as an example, this paper studies the application of the project cost management in the product development project, and through the cost estimation and financial analysis of each stage of the project management, Cost control, cash flow and earned value analysis are used to summarize the advantages and disadvantages of cost control in commercial air conditioning project development project, and some ideas on cost management of new product development are obtained. It is the popularization and pertinence of this paper to study the project cost management of the new product development stage in the manufacturing industry.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.6
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