MC公司研发项目成本管理体系研究
发布时间：2018-09-08 11:08
【摘要】：随着市场经济的不断完善和世界经济一体化的深入发展，企业竞争程度日益激烈[1]。各企业要在激烈的市场竞争中占有一席之地，创造质量和成本优势是其必要的途径。因此近些年来，成本管理已逐渐成为企业经营管理的核心问题和研究重点。 同时国内制造企业为了迎接世界竞争，产品纷纷向国际化、品牌化方向发展，并且大幅加快了新产品的研发速度。但由于很多企业不重视产品生命周期的成本管理，造成产品成本过高，产品没有竞争力，甚至造成企业经营的失败，因此研发项目的成本管理问题越来越受到各大制造企业的重视。 纵观国际上先进的汽车生产企业，如德国大众、日本丰田，在产品研发阶段都采取了目标成本管理；近年国内的一汽大众、一汽丰田等合资企业乃至一汽轿车、一汽解放等自主企业在研发项目中也都采取了目标成本管理方式。由此可以看出，目标成本管理是目前研发项目成本管理的一种有效方法。 本篇论文以MC公司研发阶段成本管理为研究对象，详细分析MC公司研发阶段成本管理体系在组织结构、职责分工、管理方法、管理流程等方面存在的问题，说明目标成本管理在研发项目中的必要性，并对目标成本管理理论进行阐述和分析。本文通过MC公司实施目标成本管理的过程研究，结合先进的汽车企业研发项目的成本管理过程，详细论述了MC公司研发项目成本管理体系的建设方案，，建立了具有实际可操作性的组织机构、职责分工、管理方法、工作流程和管理制度。通过现阶段MC公司研发项目成本管理的实际成果，进一步证实MC公司的研发项目成本管理体系管理效果显著，同时对MC公司研发项目的成本管理体系未来的发展重点提出了展望。MC公司作为中国传统的、中小型自主整车生产企业，研发项目的成本管理体系研究可以为国内中小型制造业研发阶段的成本管理体系建设提供一定的借鉴参考。
[Abstract]:With the continuous improvement of market economy and the further development of world economic integration, the degree of enterprise competition is becoming increasingly fierce. In order to have a place in the fierce market competition, it is necessary to create quality and cost advantage. Therefore, in recent years, cost management has gradually become the core issue and research focus of enterprise management. At the same time, in order to meet the world competition, the domestic manufacturing enterprises develop to the direction of internationalization and brand one after another, and speed up the research and development of new products. However, because many enterprises do not attach importance to the cost management of product life cycle, the cost of products is too high, the products are not competitive, and even cause the failure of enterprise management. Therefore, the cost management of R & D projects has been paid more and more attention by major manufacturing enterprises. Throughout the world, advanced automobile manufacturing enterprises, such as Volkswagen in Germany and Toyota in Japan, have adopted target cost management in the product development phase. In recent years, domestic joint ventures such as FAW Volkswagen, FAW Toyota and even FAW cars have been adopted. FAW liberation and other independent enterprises in R & D projects have also adopted target cost management. Therefore, target cost management is an effective method of R & D project cost management. This paper takes MC R & D stage cost management as the research object, and analyzes in detail the problems existing in the MC R & D stage cost management system in the aspects of organizational structure, division of duties, management methods, management process, etc. The necessity of target cost management in R & D project is explained, and the theory of target cost management is expounded and analyzed. Through the research on the process of implementing target cost management in MC Company and the cost management process of advanced automobile enterprise R & D project, this paper discusses in detail the construction scheme of cost management system of R & D project in MC Company. A practical operational organization, division of duties, management methods, workflow and management system are established. Through the actual results of MC R & D project cost management at the present stage, it is further proved that the management effect of MC R & D project cost management system is remarkable. At the same time, the future development focus of MC R & D project cost management system is put forward. MC Company is a traditional, medium and small independent vehicle manufacturing enterprise in China. The research on cost management system of R & D project can provide some reference for the construction of cost management system in R & D stage of domestic medium and small manufacturing industry.
【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;F426.471
本文编号：2230345
[Abstract]:With the continuous improvement of market economy and the further development of world economic integration, the degree of enterprise competition is becoming increasingly fierce. In order to have a place in the fierce market competition, it is necessary to create quality and cost advantage. Therefore, in recent years, cost management has gradually become the core issue and research focus of enterprise management. At the same time, in order to meet the world competition, the domestic manufacturing enterprises develop to the direction of internationalization and brand one after another, and speed up the research and development of new products. However, because many enterprises do not attach importance to the cost management of product life cycle, the cost of products is too high, the products are not competitive, and even cause the failure of enterprise management. Therefore, the cost management of R & D projects has been paid more and more attention by major manufacturing enterprises. Throughout the world, advanced automobile manufacturing enterprises, such as Volkswagen in Germany and Toyota in Japan, have adopted target cost management in the product development phase. In recent years, domestic joint ventures such as FAW Volkswagen, FAW Toyota and even FAW cars have been adopted. FAW liberation and other independent enterprises in R & D projects have also adopted target cost management. Therefore, target cost management is an effective method of R & D project cost management. This paper takes MC R & D stage cost management as the research object, and analyzes in detail the problems existing in the MC R & D stage cost management system in the aspects of organizational structure, division of duties, management methods, management process, etc. The necessity of target cost management in R & D project is explained, and the theory of target cost management is expounded and analyzed. Through the research on the process of implementing target cost management in MC Company and the cost management process of advanced automobile enterprise R & D project, this paper discusses in detail the construction scheme of cost management system of R & D project in MC Company. A practical operational organization, division of duties, management methods, workflow and management system are established. Through the actual results of MC R & D project cost management at the present stage, it is further proved that the management effect of MC R & D project cost management system is remarkable. At the same time, the future development focus of MC R & D project cost management system is put forward. MC Company is a traditional, medium and small independent vehicle manufacturing enterprise in China. The research on cost management system of R & D project can provide some reference for the construction of cost management system in R & D stage of domestic medium and small manufacturing industry.
【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;F426.471
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