S公司项目成本预算管理方法及应用研究

发布时间：2018-04-14 22:24

本文选题：项目成本 + 项目成本预算　；参考：《东华大学》2017年硕士论文

【摘要】：S公司作为国内最大的航空产品制造企业之一,成本管理一直是其企业运营管理的重点,尤其是随着S公司“军转民”战略的实施,不断将战略延伸到民用航空和通用航空产业,市场也转变为以普通消费者为主,使其直面国内外众多先进航空制造企业的竞争,在此情况下,成本控制对于S公司变得尤为重要。而当前S公司虽然有完善的成本核算体系,但更多支持产品成本的事后核算,缺乏项目运营过程中的事前和事中的分析、控制措施,导致S公司成本一直处于较高水平,因此建立一套有效的成本管理体系,降低成本成为S公司当前非常迫切的需要。本文主要在项目管理理论的研究基础上,结合S公司项目成本预算执行实际情况,构建了以项目工作分解结构为基础的三维项目成本结构模型,并以此为基础建立项目成本预算管理体系,主要包括三部分内容:一是通过成本标准的建立、责任的划分以及方法运用完成项目成本预算编制;二是通过建立费用分配规则,调整现有成本核算体系,构建项目成本预算决算模型;三是通过预算与决算的挣得值分析和持续改进机制,构建项目成本全方位控制体系。本文最后选取了S公司L162项目作为具体应用实例,对应用过程中可能存在的问题以及相应配套措施作出了详细分析说明,提出了领导支持、培训、信息化建设等建议保障体系运行的成功。S公司通过项目成本预算管理体系的实施,可以使项目成本统计范围趋于完善,成本控制对象更加精确,实现了成本项目、任务、责任的统一,并使项目成本得到事前、事中、事后全方位控制,为项目成本持续性改进提供了工具方法,达到降低企业成本,实现成本有效管控的目的。本文对于S公司完善企业成本管理,提高企业竞争力具有现实意义,同时对于其他企业的成本管理也具有一定的借鉴意义。
[Abstract]:As one of the largest aviation products manufacturing enterprises in China, the cost management of S Company has always been the key point of its operation management, especially with the implementation of S Company's "military conversion" strategy.The strategy continues to be extended to civil aviation and general aviation industries, and the market is also transformed to be dominated by ordinary consumers, so that it can directly face the competition of many advanced aviation manufacturing enterprises at home and abroad. In this case,Cost control has become particularly important for S Company.Although the current S company has a perfect cost accounting system, but more support product cost after the accounting, lack of pre-project operation and in the process of analysis, control measures, resulting in S company costs have been at a high level.Therefore, the establishment of an effective cost management system to reduce costs has become a very urgent need of S Company.Based on the research of project management theory and the actual situation of project cost budget execution in S Company, this paper constructs a three-dimensional project cost structure model based on project work breakdown structure.On this basis, the project cost budget management system is established, which mainly includes three parts: first, through the establishment of cost standards, the division of responsibilities and the use of methods to complete the project cost budget preparation; second, through the establishment of cost allocation rules,Adjusting the existing cost accounting system and constructing the project cost budget final account model; third, through the analysis of the earning value of the budget and final account and the continuous improvement mechanism, the project cost all-directional control system is constructed.At the end of this paper, the L162 project of S Company is selected as a concrete application example, the possible problems in the application process and the corresponding supporting measures are analyzed in detail, and the leadership support and training are put forward.Through the implementation of the project cost budget management system, through the implementation of the project cost budget management system, the company can make the scope of project cost statistics tend to be perfect, the cost control object more accurate, and realize the cost project and task.The unification of responsibility and the control of the project cost in advance and in the event provide the tool method for the project cost continuance improvement and achieve the purpose of reducing the enterprise cost and realizing the effective control of the cost.This paper is of practical significance for S Company to perfect the cost management and improve the competitiveness of the enterprise, and also has certain reference significance to the cost management of other enterprises.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.5;F406.72

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