构建飞机科研项目成本管理体系的研究

发布时间：2018-05-19 20:16

本文选题：飞机科研项目 + 项目成本管理体系　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：项目成本管理是企业管理的核心内容之一,也是被现代企业管理证明了的行之有效的管理系统。目前项目成本管理在我国得到了前所未有的推广与发展,这与我国正处于现代企业制度的建立阶段是密切相关的,也就是说,它作为一种非常重要的管理方式与管理机制,是现代企业制度的重要组成部分。既然如此,如何有效在飞机科研项目中开展项目成本管理、如何建立有效的信息化管理平台、如何最大限度地利用企业现有信息系统为项目成本管理服务、如何使其产生预期的管理效益就成了在实际应用当中应该重点考虑和深入研究的问题。本文首先对项目成本管理概述作以简要介绍,简单阐述项目成本管理的概念、特点及其在企业管理中的地位,然后剖析案例Y公司在飞机科研经费管理中存在的问题、简述飞机科研概况,探讨如何结合飞机科研管理特点,推行项目成本管理,使飞机科研经费管理上一个台阶,提升企业价值创造能力和核心竞争力,促进企业可持续健康发展。最后得出以下启示：成功推行项目成本预算管理,首先必须充分认识到项目成本管理的作用；只有建立相应的组织框架,以项目战略目标作为预算目标,有效配置各种资源,从多方着手,有效利用信息系统资源,项目成本管理体系才能有效保证飞机科研项目得以有效实施。
[Abstract]:Project cost management is one of the core contents of enterprise management and an effective management system proved by modern enterprise management. At present, project cost management has been promoted and developed unprecedented in our country, which is closely related to the stage of establishment of modern enterprise system in our country, that is to say, it is a very important management mode and management mechanism. It is an important part of modern enterprise system. In this case, how to effectively develop project cost management in aircraft scientific research projects, how to establish an effective information management platform, how to maximize the use of existing enterprise information systems for project cost management services, How to make it produce the expected management benefit has become a problem that should be considered and studied deeply in practical application. In this paper, the concept, characteristics and status of project cost management in enterprise management are briefly introduced, and then the problems existing in the management of aircraft scientific research funds in case Y are analyzed. This paper briefly describes the general situation of aircraft scientific research, discusses how to combine the characteristics of aircraft scientific research management, how to carry out project cost management, so that the management of aircraft scientific research funds can be promoted to a higher level, to enhance the value creation ability and core competitiveness of enterprises, and to promote the sustainable and healthy development of enterprises. Finally, the following revelations are drawn: first of all, the role of project cost management must be fully recognized in the successful implementation of project cost budget management; only by establishing the corresponding organizational framework, taking the project strategic objectives as budget objectives, and effectively allocating all kinds of resources, Only by using information system resources effectively, can the project cost management system effectively ensure the effective implementation of aircraft scientific research projects.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.5;F406.72

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