S研究院科研项目成本管理优化方案研究

发布时间：2018-11-07 20:44

【摘要】：科学技术作为知识经济的重要基础,已逐渐应用到商业、教育、政府等活动中去,其重要性已得到了全世界各国的广泛共识。随着研发经费飞速的投入,世界各国早已开始加强对科研项目成本管理的研究与应用。相对于西方发达国家,我国科研项目成本管理研究基础较为薄弱,成本管理理论及工具在科研项目管理过程中未得到广泛应用。在此背景下,本文针对S研究院科研项目成本管理现状和存在的问题进行研究,旨在探索出一套适用于S研究院成本管理的优化方案。首先,阐明了论文的研究背景、研究意义、研究内容、研究方法及技术路线;其次,对与科研项目成本管理有关的基础理论和国内外文献综述进行归纳、总结和评述;再次,对S科研院科研项目成本管理现状进行了分析,总结出S研究院存在成本管理意识淡薄、成本管理职责模糊、成本管理方法落后和成本管理配套缺乏等问题;然后,利用所学到的科研项目成本管理相关理论和方法,在坚持全面成本管理原则、目标成本管理原则、动态成本管理原则、权责利结合原则的基础上,设计了涵盖成本管理组织、成本预算环节、成本控制环节、成本考核环节、管理配套建设的S研究院科研项目成本管理的优化方案;最后,将优化的成本管理方案应用到船舶自动化焊接项目中加以检验,并对应用效果进行了分析总结。本文创新性的将先进的成本管理理论与方法引入S研究院科研项目成本管理过程中来,对构建S研究院成本管理方案体系、提高S研究院的科研项目管理能力有着非常重大的意义,并对日后S研究院科研项目成本管理工作的开展具有一定的指导作用。
[Abstract]:Science and technology, as an important foundation of knowledge economy, has been gradually applied to business, education, government and other activities, its importance has been widely recognized in the world. With the rapid investment of R & D, countries all over the world have begun to strengthen the research and application of scientific research project cost management. Compared with the western developed countries, the research foundation of scientific research project cost management in China is relatively weak, and the cost management theory and tools have not been widely used in the process of scientific research project management. Under this background, this paper studies the current situation and existing problems of S research project cost management, in order to explore a set of optimization scheme suitable for S research institute cost management. First of all, it clarifies the research background, significance, research content, research methods and technical route of the thesis; secondly, it summarizes, summarizes and comments on the basic theory and literature review related to the cost management of scientific research projects. Thirdly, the current situation of cost management in S research institute is analyzed, and some problems such as weak consciousness of cost management, vague responsibility of cost management, backward methods of cost management and lack of supporting cost management are summarized. Then, based on the relevant theories and methods of scientific research project cost management, we insist on the principle of total cost management, the principle of target cost management, the principle of dynamic cost management, the principle of combining rights, responsibilities and interests. The optimization scheme of cost management of S Research Institute is designed, which includes cost management organization, cost budget, cost control, cost assessment and supporting construction of S Research Institute. Finally, the optimized cost management scheme is applied to the ship automatic welding project to be tested, and the application effect is analyzed and summarized. This paper innovatively introduces the advanced cost management theory and method into the cost management process of S Research Institute, and constructs the cost management scheme system of S Research Institute. It is of great significance to improve the scientific research project management ability of S Research Institute, and it has certain guiding function to carry out the cost management work of S Research Institute in the future.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G311

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