光电研发中心和生产基地外迁项目中的影响成本的风险因素管理控制

发布时间：2018-02-25 06:10

本文关键词： 成本控制成本风险因素风险因素应对措施　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的发展,制造业企业生产成本也在急剧上升,企业迫于成本压力,纷纷采取生产基地搬迁的模式来实现其持续发展。但是,在企业生产基地外迁过程中,必须引起生产成本的变化。因此,研究制造企业研发中心和生产基地外迁项目的成本管理,控制成本管理中的不确定因素,控制降低生产基地外迁中造成的成本上涨、品质下降等风险因素是外迁项目管理的重要内容。影响项目成本的因素有很多,本文将项目的成本控制和风险因素管理理论结合起来,通过对影响成本控制的风险因素进行识别、分析和评估,进而提出相应的应对措施对成本进行控制。本文以上海艾普瑞精密光电有限公司研发中心和生产基地外迁项目为研究对象,结合项目的特点和成本管理目标,分析影响项目成本的关键因素,识别出影响项目成本控制的16个风险因素;运用层次分析法,对可影响因素的发生概率和影响程度进行评估,根据风险因素值找出对项目成本控制影响最大的因素;得出替换供货商引起的产品质量不合格因素、招聘成本上升的因素、运输范围和距离的不同产生的因素和用人成本提高等是影响项目成本的最主要风险因素。对于项目而言,成本控制是必须存在的,企业必须采取积极的应对措施来有效的缓解风险因素。本文结合上海艾普瑞精密光电有限公司的实际情况,提出了成本控制的具体措施,对成本失控应对措施也进行了总结,主要通过成本控制对于项目成本的进行有效的控制,并取得相应的经济效益。
[Abstract]:With the development of economy in our country, the production cost of manufacturing enterprises is also rising sharply. Under the pressure of cost, enterprises have adopted the mode of relocation of production bases to realize their sustainable development. Therefore, it is necessary to study the cost management of R & D center and production base relocation project in manufacturing enterprises, to control the uncertain factors in cost management, and to control the cost increase caused by reducing the production base emigration. Risk factors such as quality decline are important contents of project management. There are many factors that affect project cost. This paper combines the theory of project cost control with risk factor management. By identifying, analyzing and evaluating the risk factors affecting cost control, Then the corresponding countermeasures are put forward to control the cost. This paper takes the research and development center and the production base relocation project of Shanghai Epery Precision Optoelectronic Co., Ltd as the research object, combined with the characteristics of the project and the cost management goal. This paper analyzes the key factors influencing the project cost, identifies 16 risk factors that affect the project cost control, evaluates the occurrence probability and the influence degree of the influential factors by using the Analytic hierarchy process (AHP). According to the value of risk factors to find out the most important factors to the project cost control, to find out the replacement supplier caused by the quality of the product quality factors, recruitment costs increased factors, The factors of different transportation range and distance and the increase of labor cost are the main risk factors that affect the project cost. For the project, cost control must exist. Enterprises must take active measures to mitigate risk factors effectively. This paper puts forward specific measures of cost control combined with the actual situation of Shanghai Appley Precision Optoelectronic Co., Ltd., and summarizes the measures to deal with cost runaway. Through cost control, the project cost is controlled effectively, and the corresponding economic benefits are obtained.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

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