HW公司研发项目成本管理研究

发布时间：2018-02-21 11:54

本文关键词： 研发项目成本预算　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：研发成本在通信设备商运营成本中所占比例较高,如何加强研发项目管理,提高研发效率,控制研发成本是摆在公司面前的难题,也是项目管理理论的一大热点。HW公司正通过预算管理加强A产品研发项目的成本控制。过去解决这个问题的方法是通过自上而下研发项目预算管理,以达到控制总的研发成本。但实际运作中,研发项目预算和实际执行往往是“两张皮”,造成研发成本无法控制。本文首先通过分析历史项目成本数据,发现研发项目成本管理的主要问题,如,预算不合理,资源配置、资源协调等功能无法真正实现,最终导致无法通过核算结果无法体现项目的真实成本.这也说明过去的预算管理更侧重宏观的考核,对研发项目成本的的管理还不全面、不详细,不足以支撑成本控制。为了达到项目自我经营的目的,本文引入项目“四算”理论即:概算、预算、核算和决算,将研发预算管理授权到项目上,对项目进行全生命周期的监控;增加了项目概算和决算环节,确保项目成本在预算范围内。在验证环节,分别对项目的概算、预算、核算、决算过程进行详细描述,验证了该方法对控制成本和达成项目目标有积极的作用。最后,运用“四算”控制项目成本需要财务数据支撑,必须在IT系统上和财务管理打通,因此,本文也提供了信息管理系统的模型。从论文价值角度看,在探索研发项目成本管理上,本文把“四算”过程和IPD研发流程紧密结合,这种方法不适合未采用IPD流程的公司;但在本文中,项目经理在研发成本管理上的规定动作,对其他研发项目也是适合的。
[Abstract]:A higher proportion of development costs for operators cost of communication equipments, how to strengthen project management, improve the efficiency of research and development, R & D cost control is a problem placed in front of the company,.HW company is also a hot topic of the theory of project management is to strengthen the A product development project cost control through the budget management method in the past. To solve this problem is the budget management from R & D projects, in order to control the total cost of research and development. But in the actual operation, the R & D project budget and the actual implementation is often "two skins", resulting in development costs out of control. Firstly, through the analysis of historical cost data, it is found that the main problems, such as R & D project cost management, the budget is not reasonable the allocation of resources, resources, coordination and other functions cannot be realized, resulting in real cost cannot reflect the project through the accounting results. It also explained The budget management to focus more on the macroscopic examination, for the project cost management is not comprehensive, not detailed, not enough to support the cost control. In order to achieve the purpose of self management project, this paper introduced the project of "four" theory: budget, budget, accounting and accounts, the R & D budget management authority to the project and the monitoring of the whole life cycle of the project; increase the project budget and final accounts, ensure the project cost within the budget. In the verification, respectively for the project budget, budget, accounting, detailed description of final process, validation of the method to control costs and achieve the project objectives have a positive effect. Finally, the use of "four" project cost control need financial data support, must be in the IT system and financial management through, therefore, this paper also provides the information management system of the model. From the perspective of values, in the exploration of In terms of R & D project cost management, this paper closely combines the "four calculation" process with the IPD research and development process. This method is not suitable for companies without IPD process, but in this paper, the regulatory actions of project managers in R & D cost management are also suitable for other R & D projects.

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.63

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