基于挣值分析法的KEH公司机床电控柜国产化项目成本管理研究

发布时间：2018-04-04 21:46

本文选题：电控柜国产化项目　切入点：成本管理　出处：《华东理工大学》2014年硕士论文

【摘要】：2011年以来,由于欧洲金融危机,世界经济状况不容乐观。同时,来自同行业内的成本竞争压力,客户对设备的交货期,售后服务等要求越来越高,使得很多设备制造型企业希望进行改革以此来寻求生存和发展的突破口。KEH公司是一家美国独资企业,其主要的产品磨粒流机床,在业内有很高的知名度。但是,由于其是进口机床,故存在着价格偏高,交货期偏长的问题。对此,公司决定在保证质量的前提下,将原有的国外成熟机型进行国产化,以此来提高机床在国内市场的竞争力。而在国产化执行的过程中,对于成本的管理就显得十分重要。由于影响成本的因素有很多,管理的方法也种类众多,如何进行全面有效的成本管理将会直接影响到公司未来的发展。本文是以项目管理中的成本管理理论和方法为基础,结合KEH公司机床电控柜国产化项目的实际情况,运用项目成本控制中的挣值分析方法,对本电控柜国产化项目进程中,其成本控制与项目进度之间的相互关系进行了比较和分析,并基于分析结果提出针对该项目的成本控制解决方法,认为可以通过避免无效成本、优化项目进度等有效途径,来提高项目的成本管理,达到提升公司绩效的目的。同时,希望能够以此文作为借鉴,为同类项目的实施提供有益的参考。
[Abstract]:Since 2011, due to the European financial crisis, the world economic situation is not optimistic.At the same time, the pressure of cost competition comes from the same industry. Customers are demanding more and more equipment delivery time, after-sales service and so on.Keh is an American sole proprietorship, whose main products are abrasive flow machine tools, which have a high reputation in the industry.However, because it is imported machine tools, so there is a high price, delivery time is too long.In order to improve the competitiveness of machine tools in the domestic market, the company decided to make the original foreign mature models domestic on the premise of quality assurance.In the process of localization, cost management is very important.Because there are many factors that affect the cost, and there are many kinds of management methods, how to carry out comprehensive and effective cost management will directly affect the future development of the company.This paper is based on the cost management theory and method in project management, combined with the actual situation of the KEH machine tool electronic control cabinet localization project, using the earned value analysis method in the project cost control.The relationship between cost control and project schedule is compared and analyzed. Based on the analysis results, a solution to the cost control of the project is put forward. It is considered that the method can be used to avoid the invalid cost and optimize the progress of the project.To improve the cost management of the project and achieve the purpose of improving company performance.At the same time, I hope this article can be used as a reference for the implementation of similar projects.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TG502.3;F275.3

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