基于全寿命周期项目管理的军品型号二维成本核算体系研究

发布时间：2018-03-16 19:41

本文选题：全寿命周期　切入点：军品型号　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济体制、科技体制改革以及国防科技工业市场化改革的不断深入，军工科研单位的生存发展面临着外部日益激烈的竞争环境和内部转型升级、精细化管理的双重压力，军工产品要实现“廉价”向“高性价比”转型升级，，这就需要我们的内部精细化管理水平得到飞跃式的提升。尤其是在成本管理方面，迫使我们来寻求各种成本管理方法来加强内部管理，而成本管理的基础在于成本合理准确的归集。本文通过对国内外项目全寿命周期及成本核算理论的研究分析，结合火箭院军品型号项目成本管理的特点及实际情况，创造性的提出了基于全寿命周期项目管理的军品型号二维成本核算体系。二维成本核算体系基于但又区别于按照现行国家财会法规要求所进行的项目成本核算体系（称为一维体系），一维成本核算体系的核心在于满足国家、上级主管部门等相关外部信息使用者监督决策等需求，而二维成本核算体系的核心在于满足企业内部军品型号管理的需求，但两种体系的数据源确保唯一是二维成本核算体系的核心、基础和前提。二维成本核算体系主要从核算的责任主体、期间划分及归集科目体系等方面进行了基础性的设计；从军品项目直接成本核算归集、资源消耗分摊归集及信息化管理系统三个方面进行了方法和手段的设计。在理论方法设计成型后应用到火箭院的军品型号成本核算管理过程中，通过火箭院对该体系的具体应用，切实提升了火箭院成本核算的精细化管理水平、为院内部军品型号管理提供了强有力的财务决策支撑。通过火箭院成功应用的案例，为其他军工单位加强满足基于内部管理的成本核算体系研究积累了经验、提供了借鉴。
[Abstract]:With the deepening of China's economic system, scientific and technological system reform and the market-oriented reform of national defense science and technology industry, the survival and development of military scientific research units are facing the increasingly fierce external competitive environment and internal transformation and upgrading. The double pressure of fine management and the transformation of military products from "cheap" to "cost-effective" will require a leap forward in our internal level of fine management, especially in the area of cost management. We are forced to seek various cost management methods to strengthen the internal management, and the cost management is based on the reasonable and accurate collection of costs. In this paper, through the research and analysis of the whole life cycle and cost accounting theory of the domestic and foreign projects, combined with the characteristics and the actual situation of the cost management of the military products project in the rocket academy, This paper creatively puts forward the two-dimensional cost accounting system of military products based on life-cycle project management. Two-dimensional cost accounting system is based on but different from the project cost accounting system according to the requirements of the current national financial accounting laws and regulations. The core of a one-dimensional cost accounting system is to satisfy the country. The core of the two-dimensional cost accounting system is to meet the needs of the military product model management within the enterprise, and the core of the two-dimensional cost accounting system is to meet the needs of the internal military product model management. But the data source of the two systems is only the core, foundation and premise of the two-dimensional cost accounting system. The methods and means are designed from three aspects: direct cost accounting collection of military products project, resource consumption allocation collection and information management system. Through the concrete application of the system, the detailed management level of the cost accounting of the rocket academy is improved, which provides a strong financial decision support for the model management of military products in the hospital. It has accumulated experience and provided reference for other military units to strengthen the research of cost accounting system based on internal management.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.48;F406.72

【参考文献】