光电干扰系统项目中的成本管理研究

发布时间：2018-01-24 00:35

本文关键词： 成本管理成本控制光电干扰工程项目　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着国防科工业的迅猛发展,以及国内外环境的巨大变化,国家在军工行业逐步引入了市场竞争机制,不仅军工系统内部存在竞争,而且有越来越多的外部企业也加入到国防科研项目中来,这些企业都具有很强的竞争意识,这对质量至上、成本次之的科研院所来是极大的冲击。因此,应用科学的、有效的成本管理方法,在科研项目管理中尤为重要。项目成本管理是现代社会市场竞争条件下的企事业单位必须建立的基本制度之一。但军工企业往往带有垄断性质,同时追求项目研制的快速性和高可靠性,对成本管理往往不甚重视。这对于当前以经济性为标志的现代企业制度的建立而言是非常不利的。光电干扰系统是一种典型的高科技军工项目,此类项目的研制难度非常大、成本非常高,在该类项目的研制过程中政治性和时间紧迫性一般被列为重点考虑内容,对成本的控制和预算决算的执行往往受到一些突发状况的冲击而无法严格执行,这就导致光电干扰系统研制项目存在成本控制混乱、科研院所领导及科研管理部门和项目组成员对成本控制的意识不足、存在较多的资金浪费等问题。本文以当前光电干扰系统研制项目的成本控制为研究对象,对当前此类项目研制过程中存在的问题进行了深入分析,指出了其中存在的主要问题,并对问题形成的原因进行了探析。在总结分析的基础上提出了一系列提高光电干扰系统研制项目成本管理的建议,以此解决当前此类军工项目研制过程中存在的成本管理方面的诸多问题。
[Abstract]:With the rapid development of science and technology industry of national defense and the great change of environment at home and abroad, the country has gradually introduced the market competition mechanism in the military industry industry, not only the internal competition in the military industry system. And more and more external enterprises also join in the national defense research projects, these enterprises have a strong sense of competition, which is a great impact on the quality first, the cost of the next research institute. Apply scientific and effective cost management methods. Project cost management is one of the basic systems that must be established by enterprises and institutions in modern social market competition, but military enterprises are often monopolized. At the same time, the project development of the fast and high reliability. It is very unfavorable to the establishment of modern enterprise system which is marked by economy. Photoelectric jamming system is a typical high-tech military project. The development of this kind of project is very difficult and the cost is very high. In the process of the development of this kind of project, the political and the urgency of time are generally listed as the key consideration content. The cost control and the execution of budget accounts are often impacted by some unexpected situations and cannot be strictly executed, which leads to the confusion of cost control in the development project of optoelectronic jamming system. The leaders of the research institute and the members of the scientific research management department and the project team are not aware of the cost control and there are many problems such as the waste of funds. This paper takes the cost control of the current optoelectronic jamming system development project as the research object. The existing problems in the development of this kind of projects are analyzed, and the main problems are pointed out. On the basis of summing up and analyzing, a series of suggestions to improve the cost management of optoelectronic interference system development project are put forward. In order to solve the current development of such military projects in the process of cost management problems.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.48;F406.72

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