HJ公司商用空调开发项目成本管理研究
发布时间：2019-04-29 06:36
【摘要】：项目成本管理对项目的成功运行尤其重要，，它从各个方面反映了项目组织的策略目标、任务说明和商业计划。成本管理（Cost Management）的定义包括数据收集、成本核算和成本控制，它需要财务报告信息，并以一定的合理方式应用于项目中，以保证项目财务管理有条不紊的进行。 新产品开发（New Product Development）是指从研究选择适应市场需要的产品开始到产品设计、工艺制造设计，直到投入正常生产的一系列决策过程。从广义而言，新产品开发既包括新产品的研制也包括原有的老产品改进与换代。新产品开发是企业研究与开发的重点内容，也是企业生存和发展的战略核心之一，将项目成本管理的观念应用于新产品开发之中，能够更加有效地降低前期开发，以及后期批量生产的成本，同时作为一种新兴的管理模式，将对企业的发展起到深远的影响和积极的引导作用。 本文以HJ公司所引进的日本PMAC商用空调开发项目为例，来研究项目成本管理在产品开发项目中的应用，通过项目管理各个阶段的费用估算、财务分析、成本控制以及现金流量和挣值分析，来总结企业在商用空调项目开发项目成本控制方面的利弊得失，并得出企业在新产品开发成本管理方面的一些思路。在制造业中研究新产品开发阶段的项目成本管理，是本文的普及性，也是本文的针对性。
[Abstract]:Project cost management is especially important to the successful operation of the project. It reflects the strategic goals, mission statements and business plans of the project organization in all aspects. The definition of cost management (Cost Management) includes data collection, cost accounting and cost control. It requires financial reporting information and is applied to the project in a reasonable way to ensure that the financial management of the project is carried out in an orderly manner. New Product Development (New Product Development) refers to a series of decision-making processes from the beginning of research and selection of products adapted to the needs of the market to product design, process manufacturing design, and input into normal production. Broadly speaking, the development of new products includes both the development of new products and the improvement and replacement of old products. New product development is the key content of enterprise research and development, and it is also one of the strategic core of enterprise survival and development. Applying the concept of project cost management to new product development can reduce the pre-development more effectively. At the same time, the cost of mass production, as a new management mode, will play a far-reaching impact on the development of enterprises and positive guidance. Taking the PMAC commercial air conditioning development project introduced by HJ Company as an example, this paper studies the application of the project cost management in the product development project, and through the cost estimation and financial analysis of each stage of the project management, Cost control, cash flow and earned value analysis are used to summarize the advantages and disadvantages of cost control in commercial air conditioning project development project, and some ideas on cost management of new product development are obtained. It is the popularization and pertinence of this paper to study the project cost management of the new product development stage in the manufacturing industry.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.6
本文编号：2468022
[Abstract]:Project cost management is especially important to the successful operation of the project. It reflects the strategic goals, mission statements and business plans of the project organization in all aspects. The definition of cost management (Cost Management) includes data collection, cost accounting and cost control. It requires financial reporting information and is applied to the project in a reasonable way to ensure that the financial management of the project is carried out in an orderly manner. New Product Development (New Product Development) refers to a series of decision-making processes from the beginning of research and selection of products adapted to the needs of the market to product design, process manufacturing design, and input into normal production. Broadly speaking, the development of new products includes both the development of new products and the improvement and replacement of old products. New product development is the key content of enterprise research and development, and it is also one of the strategic core of enterprise survival and development. Applying the concept of project cost management to new product development can reduce the pre-development more effectively. At the same time, the cost of mass production, as a new management mode, will play a far-reaching impact on the development of enterprises and positive guidance. Taking the PMAC commercial air conditioning development project introduced by HJ Company as an example, this paper studies the application of the project cost management in the product development project, and through the cost estimation and financial analysis of each stage of the project management, Cost control, cash flow and earned value analysis are used to summarize the advantages and disadvantages of cost control in commercial air conditioning project development project, and some ideas on cost management of new product development are obtained. It is the popularization and pertinence of this paper to study the project cost management of the new product development stage in the manufacturing industry.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.6
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