基于精益化模式的核电制造项目成本管理

发布时间：2018-04-06 01:19

本文选题：核电制造项目　切入点：精益化模式　出处：《浙江大学》2017年硕士论文

【摘要】：随着国民经济的飞速发展,使得能源瓶颈问题凸显,能源短缺现象日渐突出。我国能源的可持续快速发展引起社会各界的普遍关注,大力发展核电是解决能源问题的路径之一。中国核电界一直致力于核电制造的国产化、以突破核心、集成发展为重点,力求降低核电设备制造成本,形成完整产业链,形成优势。然而,目前我国核电设备制造企业普遍存在项目成本控制难度大、缺乏信息化工具等先进理念和方法来对项目进行全局化管理,缺少制造各环节的数据收集、系统分析、处理能力,从而导致项目管控不到位,总目标和不同阶段目标不一致,且不能有效降低项目不同阶段出现的各类故障或事故所导致的有形或无形损失。本文主要采用理论分析和案例研究相结合的方法,依据国内外项目成本管理与精益化管理的研究,设计基于精益化模式的核电制造项目成本管理。以核电制造项目为依托,基于精益化的基本思想,构建核电制造项目成本模型及分配流程,以S企业核电油动机制造项目成本管理过程进行案例研究,分析总结其项目成本管理中取得的成果和优缺点及可改进之处,并提出相应的对策和建议。其中,涉及项目成本管理体系的转变,通过作业成本法、挣得值分析法等工具的适当使用,将成本管理融入制造各个环节、各个工序,并对其进行优化,从而降低各环节的成本损失。最后分析本文的不足之处和对未来研究的展望,旨在对核电制造类项目的成本管理提供一些可供参考和借鉴的策略措施。
[Abstract]:With the rapid development of national economy, the bottleneck of energy becomes more and more important, and the energy shortage is becoming more and more serious.The sustainable and rapid development of energy in China has aroused widespread concern from all walks of life, and vigorously developing nuclear power is one of the ways to solve the energy problem.China's nuclear power industry has been committed to the localization of nuclear power manufacturing, focusing on breaking through the core and integrated development, striving to reduce the manufacturing cost of nuclear power equipment, forming a complete industrial chain and forming advantages.However, at present, the nuclear power equipment manufacturing enterprises in our country generally have the difficulty of project cost control, the lack of advanced concepts and methods such as information tools to manage the project globally, the lack of data collection and systematic analysis of all aspects of manufacturing.The ability to deal with the project, resulting in the project control is not in place, the overall goal and different phase objectives are inconsistent, and can not effectively reduce the various failures or accidents in different stages of the project caused by tangible or intangible losses.Based on the research of project cost management and lean management at home and abroad, this paper mainly adopts the method of theoretical analysis and case study to design the cost management of nuclear power manufacturing project based on lean mode.Based on the basic idea of lean manufacturing project, the cost model and distribution process of nuclear power manufacturing project are constructed, and the case study is carried out on the basis of the cost management process of nuclear power oil motive manufacturing project in S enterprise.This paper analyzes and summarizes the achievements, advantages and disadvantages of the project cost management, and puts forward the corresponding countermeasures and suggestions.Among them, it involves the transformation of the project cost management system, through the appropriate use of the activity-based costing method, the method of earning value analysis and other tools, the cost management is integrated into every link and process of manufacturing, and it is optimized.Thus reducing the cost loss of each link.Finally, this paper analyzes the shortcomings of this paper and prospects for future research, in order to provide some strategic measures for reference and reference to the cost management of nuclear power manufacturing projects.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TM623

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