東安動力M10型發(fā)動機研發(fā)項目成本控制研究
發(fā)布時間：2018-08-18 17:07
【摘要】：近年來，隨著我國經(jīng)濟的不斷發(fā)展，我國汽車工業(yè)得到了健康發(fā)展，汽車產(chǎn)銷總量保持世界第一。在今后幾年，中國汽車市場維持世界最大、需求最大的格局應(yīng)當(dāng)不會改變。 當(dāng)前，汽車產(chǎn)業(yè)已成為各地經(jīng)濟發(fā)展的重要支柱產(chǎn)業(yè)，極大地促進了各地方經(jīng)濟發(fā)展。隨著市場的逐步開放，大量外資企業(yè)涌入，市場競爭日趨激烈，汽車價格在供給增加、產(chǎn)品技術(shù)升級以及成本下降等市場內(nèi)在因素影響下總體保持持續(xù)平穩(wěn)下降。 在此背景下，成本管理問題已是制約汽車行業(yè)特別是自主品牌企業(yè)發(fā)展的突出問題�，F(xiàn)在一款新車的開發(fā)周期在縮短，同時汽車產(chǎn)品的技術(shù)水平在不斷提高，用戶的要求更加精細，傳統(tǒng)成本管理方法已經(jīng)無法適應(yīng)新產(chǎn)品開發(fā)項目的要求，無法滿足企業(yè)對對新產(chǎn)品開發(fā)進度、成本的更高要求。 對汽車來說，發(fā)動機是汽車中的核心部件，也是汽車中技術(shù)最復(fù)雜的部分。發(fā)動機的性能和成本在整車中具有舉足輕重的地位。在競爭日益激烈的汽車行業(yè)，如何在較短的時間內(nèi)開發(fā)出的新型發(fā)動機，同時又要滿足整車廠提出的低成本要求，已成為發(fā)動機企業(yè)一個全新的課題。 本文以汽車行業(yè)為背景，以東安動力公司自主開發(fā)的M10型發(fā)動機為例，運用成本管理的理論、工具和方法，，對項目成本管理過程中的成本估算、成本預(yù)算、成本控制等階段存在問題的成因進行了詳細分析，針對項目各階段存在的問題制訂了不同的解決方案。 首先，從項目工作分解結(jié)構(gòu)、項目資源計劃、項目成本估算、項目成本預(yù)算著手，建立了項目預(yù)算體系；其次，提出了項目成本控制的關(guān)鍵，制訂了項目產(chǎn)品成本控制和研發(fā)費用的控制程序，并利用掙值分析法對項目成本進行控制；再次，通過價值工程分析、控制項目變更等工具和方法，建立了項目成本改善體系；最后，對項目成本控制方案的應(yīng)用實效進行了驗證，能夠較好地指導(dǎo)M10發(fā)動機研發(fā)項目的成本控制。 本文對東安動力新產(chǎn)品研發(fā)項目的成本控制有一定借鑒意義，也希望能夠為汽車行業(yè)的研發(fā)項目成本管理提供參考。
[Abstract]:In recent years, with the continuous development of China's economy, China's automobile industry has been healthy development, the total volume of automobile production and sales to maintain the world's first.
At present, the automobile industry has become an important pillar industry in the development of local economy, which has greatly promoted the development of local economy. With the gradual opening up of the market, a large number of foreign-funded enterprises are pouring in, the market competition is becoming increasingly fierce, the automobile prices are increasing in supply, product technology upgrading and cost reduction and other inherent factors of the market, the overall sustainability is maintained. Steady decline.
In this context, cost management has become a prominent problem restricting the development of the automotive industry, especially the independent brand enterprises. Now the development cycle of a new car is shortening, while the technical level of automotive products is constantly improving, and the requirements of users are more sophisticated. Traditional cost management methods have been unable to meet the requirements of new product development projects. It can not meet the higher requirements for new product development schedule and cost.
The performance and cost of the engine play an important role in the whole vehicle. In the increasingly competitive automotive industry, how to develop new engines in a relatively short period of time, and at the same time to meet the low cost proposed by the whole vehicle factory? Requirements have become a new topic for engine enterprises.
Taking the M10 engine developed by Dongan Power Company as an example, this paper makes a detailed analysis of the causes of the problems existing in the phases of cost estimation, cost budget and cost control in the process of project cost management by using the theory, tools and methods of cost management. The problems existing in each phase of the project are formulated. Different solutions.
Firstly, the project budget system is established from the project work decomposition structure, project resource planning, project cost estimation and project cost budget; secondly, the key of project cost control is put forward, the control procedure of project product cost control and R&D cost is worked out, and the project cost is controlled by earned value analysis method. By means of value engineering analysis, project change control and other tools and methods, the project cost improvement system is established. Finally, the application effect of project cost control scheme is verified, which can better guide the cost control of M10 engine R&D project.
This paper has a certain reference value for the cost control of Dongan Power New Product R&D project, and also hopes to provide a reference for the cost management of R&D projects in the automotive 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】：F426.471;F406.72;F273.1
[Abstract]:In recent years, with the continuous development of China's economy, China's automobile industry has been healthy development, the total volume of automobile production and sales to maintain the world's first.
At present, the automobile industry has become an important pillar industry in the development of local economy, which has greatly promoted the development of local economy. With the gradual opening up of the market, a large number of foreign-funded enterprises are pouring in, the market competition is becoming increasingly fierce, the automobile prices are increasing in supply, product technology upgrading and cost reduction and other inherent factors of the market, the overall sustainability is maintained. Steady decline.
In this context, cost management has become a prominent problem restricting the development of the automotive industry, especially the independent brand enterprises. Now the development cycle of a new car is shortening, while the technical level of automotive products is constantly improving, and the requirements of users are more sophisticated. Traditional cost management methods have been unable to meet the requirements of new product development projects. It can not meet the higher requirements for new product development schedule and cost.
The performance and cost of the engine play an important role in the whole vehicle. In the increasingly competitive automotive industry, how to develop new engines in a relatively short period of time, and at the same time to meet the low cost proposed by the whole vehicle factory? Requirements have become a new topic for engine enterprises.
Taking the M10 engine developed by Dongan Power Company as an example, this paper makes a detailed analysis of the causes of the problems existing in the phases of cost estimation, cost budget and cost control in the process of project cost management by using the theory, tools and methods of cost management. The problems existing in each phase of the project are formulated. Different solutions.
Firstly, the project budget system is established from the project work decomposition structure, project resource planning, project cost estimation and project cost budget; secondly, the key of project cost control is put forward, the control procedure of project product cost control and R&D cost is worked out, and the project cost is controlled by earned value analysis method. By means of value engineering analysis, project change control and other tools and methods, the project cost improvement system is established. Finally, the application effect of project cost control scheme is verified, which can better guide the cost control of M10 engine R&D project.
This paper has a certain reference value for the cost control of Dongan Power New Product R&D project, and also hopes to provide a reference for the cost management of R&D projects in the automotive 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】：F426.471;F406.72;F273.1
【參考文獻】
相關(guān)期刊論文 前10條
1 李曉爭;運用價值工程理論進行產(chǎn)品設(shè)計成本管理[J];財會月刊;2005年08期
2 李贊;張t榯
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