DLP公司汽车零部件配套项目的成本控制研究
发布时间：2019-01-30 13:01
【摘要】：中国加入WTO后，尤其是近些年汽车的产销量呈井喷式的增长，汽车技术的日益发展，汽车产品的新技术更新换代趋于频繁，同时市场更加青睐品质可靠，价格低廉的汽车产品，这就对中国的汽车零部件企业提出了新的要求。 由于汽车产品以及行业的特殊性，使其生产品质需要经过一个相对长时间的过程才能优化完成，这毫无疑问又与市场的快速需求是相背离的。为了能够占有市场，汽车零部件企业非常重视项目完成进度。项目的完成进度的考核使得项目管理人员不得不全方位的加快推进项目各项工作的实施。在项目快速铺进过程中企业又不得不承担着部分计划脱节，质量不良报废，人员工时浪费等额外成本，企业的成本压力较重。因此汽车零部件配套项目中的成本控制便处于一个非常重要的地位。 本文在对成本、项目成本、控制流程、项目成本控制等概念进行阐述的基础上，详细分析了当前多种项目成本控制的方法，，并对项目成本控制的输出结果以及项目成本控制的历史与发展趋势进行了简单的阐述,然后以DLP公司汽车零部件项目成本控制作为研究对象，分析在整车零部件配套项目中的成本控制的特点，总结归纳成本控制的关键因素，针对其项目成本管理过程中存在的问题进行分析，在此基础上提出了相应的对策，以期为类似DLP公司的汽车零部件配套企业在改善项目成本控制方面提供有益参考。
[Abstract]:After China's entry into WTO, especially in recent years, the production and sales of automobiles have been blowout. With the development of automobile technology, the new technologies of automobile products are changing frequently. Meanwhile, the market is more in favor of reliable and inexpensive automobile products. This puts forward new requirements to Chinese auto parts enterprises. Because of the particularity of automobile products and industries, the production quality needs a relatively long process to be optimized, which is no doubt contrary to the rapid demand of the market. In order to occupy the market, auto parts enterprises attach great importance to the progress of project completion. Project management personnel have to speed up the implementation of the project work in all directions due to the completion of the project progress assessment. In the process of rapid development of the project, the enterprise has to bear part of the plan disjointed, poor quality, waste of staff hours and other additional costs, the cost pressure of the enterprise is heavy. Therefore, the cost control of auto parts supporting project is in a very important position. On the basis of expounding the concepts of cost, project cost, control flow and project cost control, this paper analyzes in detail various methods of project cost control. The output results of project cost control and the history and development trend of project cost control are briefly described. Then, the project cost control of automobile parts of DLP Company is taken as the research object. This paper analyzes the characteristics of cost control in the complete vehicle parts and components matching projects, summarizes the key factors of cost control, analyzes the problems existing in the process of project cost management, and puts forward the corresponding countermeasures on this basis. In order to provide useful reference for automobile parts supporting enterprises similar to DLP in improving project cost control.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F275.3
本文编号：2418154
[Abstract]:After China's entry into WTO, especially in recent years, the production and sales of automobiles have been blowout. With the development of automobile technology, the new technologies of automobile products are changing frequently. Meanwhile, the market is more in favor of reliable and inexpensive automobile products. This puts forward new requirements to Chinese auto parts enterprises. Because of the particularity of automobile products and industries, the production quality needs a relatively long process to be optimized, which is no doubt contrary to the rapid demand of the market. In order to occupy the market, auto parts enterprises attach great importance to the progress of project completion. Project management personnel have to speed up the implementation of the project work in all directions due to the completion of the project progress assessment. In the process of rapid development of the project, the enterprise has to bear part of the plan disjointed, poor quality, waste of staff hours and other additional costs, the cost pressure of the enterprise is heavy. Therefore, the cost control of auto parts supporting project is in a very important position. On the basis of expounding the concepts of cost, project cost, control flow and project cost control, this paper analyzes in detail various methods of project cost control. The output results of project cost control and the history and development trend of project cost control are briefly described. Then, the project cost control of automobile parts of DLP Company is taken as the research object. This paper analyzes the characteristics of cost control in the complete vehicle parts and components matching projects, summarizes the key factors of cost control, analyzes the problems existing in the process of project cost management, and puts forward the corresponding countermeasures on this basis. In order to provide useful reference for automobile parts supporting enterprises similar to DLP in improving project cost control.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F275.3
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