新车型开发过程中的成本管理和控制

发布时间：2018-01-17 00:16

本文关键词：新车型开发过程中的成本管理和控制　出处：《大连理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放以来中国的汽车工业经历了高速成长期,发展势头十分迅猛。家庭用轿车的消费市场不断扩大,轿车的产量和销量都节节攀升。但是随之而来的是日益激烈的市场竞争,价格战成为家用轿车市场不可避免的趋势。在这种情况下国内汽车企业盈利能力不足成为了其发展和生存的瓶颈。所以控制好新研发车型项目的成本,是目前情况下国内汽车企业提高盈利能力,保持可持续发展的重要手段之一。而项目管理在控制新车型项目成本的过程中起到了至关重要的作用。项目成本作为项目的三大要素之一,与另外两个要素项目周期和项目质量相互作用,相互制约。汽车企业往往规模庞大,所以在新车型开发项目中需要项目管理做好前期策划,确定一个合理可行的项目成本目标；并在项目开展过程中协调好各个职能部门共同工作,使得项目成本目标得以实现。本文通过对国内知名汽车企业S公司的实际项目运行过程研究,说明如何用科学的方法,公司内部通力合作在新车型开发前期确定一个合理可行、同时又具有挑战性的目标。然后在项目实施过程中控制项目成本,通过项目管理的职能来协调解决项目成本状态和成本目标之间的矛盾。并对在整车开发项目中成本目标制定和成本状态控制采用的流程和工具加以分析,论证其作用。最后通过归纳总结,得到一套符合中国汽车企业现状需要的整车新车型开发成本控制流程体系。
[Abstract]:Since the reform and opening up, China's automobile industry has experienced a period of rapid growth, the momentum of development is very rapid. Both car production and sales are rising, but with them comes increasing competition in the market. Price war has become an inevitable trend in the domestic car market. In this case, the lack of profitability of domestic automobile enterprises has become the bottleneck of their development and survival. Is under the present situation domestic automobile enterprise enhances the profit ability. Project management plays an important role in the process of controlling the project cost of new models. Project cost is one of the three elements of the project. With the other two elements of the project cycle and project quality interaction, mutual constraints. Automobile enterprises often have a large scale, so in the new model development projects, the project management needs to do a good job of early planning. Determine a reasonable and feasible project cost target; And in the process of carrying out the project to coordinate the various functional departments to work together, so that the project cost objectives can be achieved. This paper through the domestic well-known automobile company S company of the actual project operation process research. Explain how to use scientific methods, the company to work together in the early development of a new model to determine a reasonable and feasible, but also challenging objectives, and then in the implementation of the project to control the cost of the project. Through the function of project management to coordinate and resolve the contradiction between project cost status and cost target. And analyze the process and tools of cost target formulation and cost state control in the whole vehicle development project. Finally, through summing up, a set of new vehicle development cost control flow system is obtained according to the current situation of Chinese automobile enterprises.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.471

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