出口塔铁集装箱平车开发项目全过程成本管理研究

发布时间：2019-01-23 13:11

【摘要】：本文的研究内容是在中国北车集团沈阳机车车辆有限责任公司(简称沈车公司)与澳大利亚塔斯马尼亚铁路货车公司(简称塔铁)签订出口集装箱平车项目的背景下,对塔铁集装箱平车项目全过程成本管理进行全过程研究。本文结合沈车公司现行的成本管理现状和塔铁集装箱平车作为沈车公司出口产品的重要意义,构建了塔铁集装箱平车项目全过程成本管理体系,旨在完善沈车公司在新产品和出口产品的成本管理体系,提高企业成本管理水平,增强沈车公司实力和市场竞争能力。本文以沈车公司现有新产品成本管理办法为基础,分三个方面建立了塔铁平车成本管理基础体系包括建立成本管理团队、确立科学的成本管理流程和制定成本管理制度三个部分;塔铁平车成本管理分析诊断体系是指利用NX70型共用平车的预算成本为指导、塔铁集装箱平车设计成本为依据,通过沈车公司现行成本管理的不足之处,构建塔铁集装箱平车成本管理体系;塔铁平车成本管理控制体系是指产品设计阶段的成本管理控制、批量实际生产阶段以及售后服务阶段的的成本管理控制三个方面,由以上三个成本管理体系共同构成了塔铁集装箱平车项目的全过程成本管理体系。通过对项目现行成本管理的分析,发现找出新产品设计以及生产阶段成本管理的不足之处,在建立塔铁平车项目全过程成本管理体系的过程中提出解决的措施和办法。最后分别在技术上和管理上提出建议以便提高塔铁平车项目全过程成本管理体系实施的有效性。
[Abstract]:The research content of this paper is under the background of the signing of export container flat car project between Shenyang Locomotive and Rolling Stock Co., Ltd. (Shenyang Locomotive & Rolling Stock Co., Ltd.) and Tasmania Railway and Freight car Company (TARV) of Australia. The whole process cost management of tower iron container flat car project is studied. Based on the current cost management situation and the significance of tower iron container flat car as the export product of Shenyang Railway Company, the whole process cost management system of tower iron container flat car project is constructed in this paper. The purpose of this paper is to perfect the cost management system of new products and export products, to improve the cost management level of enterprises, and to strengthen the strength and market competition ability of Shenyang Automobile Company. Based on the existing cost management methods of new products of Shenyang Automobile Company, this paper establishes the basic cost management system of tower iron flat car in three aspects, including the establishment of cost management team. Establishing scientific cost management process and establishing cost management system; The cost management analysis and diagnosis system of tower rail flat car is based on the budget cost of NX70 common flat car and the design cost of tower iron container flat car. Constructing the cost management system of tower iron container flat car; The cost management and control system of tower iron flat car refers to three aspects: cost management and control in product design stage, batch actual production stage and after-sales service stage. The above three cost management systems constitute the whole process cost management system of the tower iron container flat car project. Through the analysis of the current cost management of the project, it is found out that the deficiencies of the new product design and the cost management in the production stage are found, and the measures and methods to solve the problems are put forward in the process of establishing the whole process cost management system of the tower iron flat car project. Finally, the technical and management suggestions are put forward to improve the effectiveness of the cost management system in the whole process of the tower rail flat car project.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.472;F406.72;F752.62

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