华粮龙达DDGS改造项目成本管理研究

发布时间：2018-04-06 06:39

本文选题：项目成本管理　切入点：成本核算　出处：《吉林大学》2014年硕士论文

【摘要】：我国对项目管理的理论研究和管理实践基本在改革开放后，我们与国外经济发达国家存在着较大的差距。项目成本管理是一个项目最关键的组成部分，而作为生产运营企业平时仅重视生产运营管理，项目管理是其最薄弱的环节。对于一个生产运营企业华粮龙达公司却每年都有投资很大、对企业未来发展有着非常重要作用的改造项目或新增生产装置项目，提高该企业的项目成本管理水平是企业的近年工作重点。本文首先介绍了华粮龙达公司DDGS生产的背景，DDGS改造项目对企业和社会的意义；然后文章主要根据华粮龙达公司DDGS改造项目的成本管理研究，找出华粮龙达公司改造项目中成本管理存在的问题，寻求解决该项目成本管理问题的途径和方法。总结华粮龙达公司DDGS改造项目预测效益。最后提出华粮龙达公司DDGS改造项目的成本管理保障措施的建议。成本管理是项目管理最为核心的部分，贯穿项目整个过程，项目的每个阶段有不同的成本管理问题，发现项目施工过程中的问题，运用适合一些项目管理工具，，如工作分解结构WBS、PDCA、甘特图等，达到降低项目成本的目的。本文借鉴国内外近些年项目成本管理成功方式方法，结合该企业实际情况，运用项目成本管理方法，为企业提出最为合理的项目成本管理方案。为能够更快地与国际经济发达国家在项目管理学科同步，我们还需要根据国内企业项目管理实际情况做更深的理论与实践的研究。美国管理学家彼得·安德鲁有句名言：对于企业，成本管理是企业最基本、最关键的因素。对于生产运营企业来说，在激烈竞争的市场角逐中，成本管理作为企业各项管理的重中之重，已被多数国内企业的经营管理者们所认同，走效益型道路的企业发展战略已被广泛采用。从这方向上讲，行业市场的竞争已转化为产品成本有效管理的竞争。而生产运营企业的产品成本不再仅仅是生产成本，而且还包括用于生产装置项目改造的项目成本。因此华粮龙达公司应不断提高项目管理水平，使项目管理更为科学化、规范化，形成企业的项目管理制度，为公司其它项目的成本管理提供一定借鉴作用。
[Abstract]:After the reform and opening up, there is a big gap between our country and the developed countries.Project cost management is the most critical part of a project, and as a production and operation enterprises only pay attention to production and operation management, project management is its weakest link.For a production and operation enterprise, Huafuolongda Company has a great investment every year, which will play a very important role in the future development of the enterprise.Improving the project cost management level of the enterprise is the focus of the enterprise in recent years.This paper first introduces the background of DDGS production in Huafang Lunda Company and the significance of the project to the enterprise and society, and then, according to the cost management research of the DDGS transformation project of Huafang Lunda Company,The problems of cost management in the transformation project of Huafang Lunda Company are found out, and the ways and methods to solve the cost management problems of the project are sought.Summarize the forecast benefit of DDGS transformation project of Huafang Longda Company.Finally, the cost management guarantee measures of DDGS transformation project of Huafang Lunda Company are put forward.Cost management is the core part of project management, which runs through the whole process of the project. There are different cost management problems in each stage of the project.Such as work decomposition structure WBSU PDCA, Gantt chart, to achieve the purpose of reducing project costs.This paper draws lessons from the successful methods of project cost management at home and abroad in recent years, combines the actual situation of the enterprise, and applies the method of project cost management to put forward the most reasonable project cost management scheme for the enterprise.In order to synchronize with the international economic developed countries in the field of project management more quickly, we also need to do more theoretical and practical research according to the actual situation of domestic enterprises' project management.American management scientist Peter Andrew famously said that cost management is the most basic and critical factor for enterprises.For the production and operation enterprises, in the fierce competition in the market, cost management as the most important management of enterprises, has been recognized by most domestic business managers.The enterprise development strategy of taking an efficient road has been widely adopted.In this direction, industry market competition has been transformed into effective product cost management competition.The product cost of the production and operation enterprise is not only the production cost, but also the project cost used for the transformation of the production plant project.Therefore, Huafang Longda Company should constantly improve the level of project management, make the project management more scientific and standardized, form the project management system of the enterprise, and provide some reference for the cost management of other projects of the company.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F426.72

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