忠良公司原酒基地项目成本管理研究

发布时间：2018-06-01 19:44

本文选题：项目管理 + 成本优化　；参考：《吉林大学》2014年硕士论文

【摘要】：随着国内经济环境软着陆及世界经济状况的不景气，企业的集团优势及整合工业流程越发流行，忠良公司所在化工行业正处于产能过剩，整体竞争日益激烈。而公司内部也出现成本压力大等潜在的危机，在这种情况下，忠良公司为了更好地拓展其业务，并发挥其原有工业基础，经过多次考察与调研，决定在新的领域开展原酒项目。本文根据忠良公司的原酒基地项目遇到的一些问题与情况进行了较为深入的分析与解剖，并对一些关于成本管理方面的问题进行了改进。项目管理存在于项目工程的整个过程，主要涵盖工程的成本、进度、质量管理三方面，其中项目的成本管理就是在指定时间内采取措施实现控制项目费用支出目标。本文根据忠良公司原酒基地项目的实际情况与问题，也将主要针对项目成本管理方面进行研究。忠良公司的原酒基地项目在进行的过程中，成本出现超出预算的情况，经过问题总结分析，发现忠良公司原有照搬的项目设计与成本控制与实际运行产生了许多不协调，并且在成本管理方面出现了极大的浪费，导致实际成本大大超出了之前的成本预算。本文通过对忠良公司的项目成本组织与管理分析，发现了原酒基地项目中项目组织管理不到位，项目成本管理技术不成熟，项目成本设计不合理，项目成本控制不严谨等多个问题。并利用项目管理相关知识，结合市场及成本生产的实际情况，从改善项目组织管理开始，首先建立了矩阵式组织结构，从而在人员调配效率与效果方面有了极大的提升，最大化的对人力资源进行了配置，从而降低了管理成本；其次，根据项目的实际情况，通过对管理流程的重新规划，完善了成本管理信息系统，从而在架构上降低了运行成本；再次，通过针对整个项目过程的重新梳理，在成本设计方面进行了优化，从而提高了项目运行效率，降低了整个项目的加工与生产成本；最后是通过监管等机制，，加强整个项目的成本控制，从整个项目高度降低建设成本与运行成本。通过以上四个方面，忠良公司对整个原酒基地项目的成本管理进行了改进优化，并最终达到了原有预期效果。
[Abstract]:With the soft landing of the domestic economic environment and the depression of the world economic situation, the group advantage of enterprises and the integration of industrial processes are becoming more and more popular. The chemical industry of Zhongliang Company is in overcapacity, and the overall competition is becoming increasingly fierce. In this case, Zhongliang Company, in order to expand its business and give play to its original industrial foundation, decided to carry out the original wine project in a new field after many investigations and investigations. According to some problems and situations encountered in the original liquor base project of Zhongliang Company, this paper makes a deep analysis and dissection, and improves some problems about cost management. Project management exists in the whole process of project engineering, mainly covering the cost, schedule and quality management of the project. The cost management of the project is to take measures to achieve the goal of controlling the expenditure of the project within a specified time. According to the actual situation and problems of the original liquor base project of Zhongliang Company, this paper will also focus on the project cost management. During the process of the original liquor base project of Zhongliang Company, the cost appears to exceed the budget. Through the summary and analysis of the problems, it is found that the original project design and cost control of Zhongliang Company have produced a lot of disharmony with the actual operation. And in cost management there is a great waste, resulting in the actual cost of much more than the previous cost budget. Through the analysis of the project cost organization and management of Zhongliang Company, it is found that the project organization management is not in place, the project cost management technology is not mature, and the project cost design is unreasonable. Project cost control is not strict and so on many problems. Based on the relevant knowledge of project management and the actual situation of market and cost production, the matrix organization structure is set up to improve the project organization and management, and the efficiency and effect of personnel allocation are greatly improved. To maximize the allocation of human resources, thereby reducing the management costs; secondly, according to the actual situation of the project, through the re-planning of the management process, improved the cost management information system, thus reducing the running cost in the framework; Thirdly, through the re-combing of the whole project process, the cost design is optimized, which improves the efficiency of the project operation and reduces the processing and production cost of the whole project. Finally, through the mechanism of supervision and control, Strengthen the cost control of the whole project and reduce the construction cost and operation cost from the whole project. Through the above four aspects, Zhongliang Company improved and optimized the cost management of the whole original liquor base project, and finally achieved the original expected effect.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

【共引文献】