东安动力M10型发动机研发项目成本控制研究
发布时间：2018-08-18 17:07
【摘要】：近年来，随着我国经济的不断发展，我国汽车工业得到了健康发展，汽车产销总量保持世界第一。在今后几年，中国汽车市场维持世界最大、需求最大的格局应当不会改变。 当前，汽车产业已成为各地经济发展的重要支柱产业，极大地促进了各地方经济发展。随着市场的逐步开放，大量外资企业涌入，市场竞争日趋激烈，汽车价格在供给增加、产品技术升级以及成本下降等市场内在因素影响下总体保持持续平稳下降。 在此背景下，成本管理问题已是制约汽车行业特别是自主品牌企业发展的突出问题。现在一款新车的开发周期在缩短，同时汽车产品的技术水平在不断提高，用户的要求更加精细，传统成本管理方法已经无法适应新产品开发项目的要求，无法满足企业对对新产品开发进度、成本的更高要求。 对汽车来说，发动机是汽车中的核心部件，也是汽车中技术最复杂的部分。发动机的性能和成本在整车中具有举足轻重的地位。在竞争日益激烈的汽车行业，如何在较短的时间内开发出的新型发动机，同时又要满足整车厂提出的低成本要求，已成为发动机企业一个全新的课题。 本文以汽车行业为背景，以东安动力公司自主开发的M10型发动机为例，运用成本管理的理论、工具和方法，，对项目成本管理过程中的成本估算、成本预算、成本控制等阶段存在问题的成因进行了详细分析，针对项目各阶段存在的问题制订了不同的解决方案。 首先，从项目工作分解结构、项目资源计划、项目成本估算、项目成本预算着手，建立了项目预算体系；其次，提出了项目成本控制的关键，制订了项目产品成本控制和研发费用的控制程序，并利用挣值分析法对项目成本进行控制；再次，通过价值工程分析、控制项目变更等工具和方法，建立了项目成本改善体系；最后，对项目成本控制方案的应用实效进行了验证，能够较好地指导M10发动机研发项目的成本控制。 本文对东安动力新产品研发项目的成本控制有一定借鉴意义，也希望能够为汽车行业的研发项目成本管理提供参考。
[Abstract]:In recent years, with the continuous development of China's economy, China's automobile industry has been healthy development, the total volume of automobile production and sales to maintain the world's first.
At present, the automobile industry has become an important pillar industry in the development of local economy, which has greatly promoted the development of local economy. With the gradual opening up of the market, a large number of foreign-funded enterprises are pouring in, the market competition is becoming increasingly fierce, the automobile prices are increasing in supply, product technology upgrading and cost reduction and other inherent factors of the market, the overall sustainability is maintained. Steady decline.
In this context, cost management has become a prominent problem restricting the development of the automotive industry, especially the independent brand enterprises. Now the development cycle of a new car is shortening, while the technical level of automotive products is constantly improving, and the requirements of users are more sophisticated. Traditional cost management methods have been unable to meet the requirements of new product development projects. It can not meet the higher requirements for new product development schedule and cost.
The performance and cost of the engine play an important role in the whole vehicle. In the increasingly competitive automotive industry, how to develop new engines in a relatively short period of time, and at the same time to meet the low cost proposed by the whole vehicle factory? Requirements have become a new topic for engine enterprises.
Taking the M10 engine developed by Dongan Power Company as an example, this paper makes a detailed analysis of the causes of the problems existing in the phases of cost estimation, cost budget and cost control in the process of project cost management by using the theory, tools and methods of cost management. The problems existing in each phase of the project are formulated. Different solutions.
Firstly, the project budget system is established from the project work decomposition structure, project resource planning, project cost estimation and project cost budget; secondly, the key of project cost control is put forward, the control procedure of project product cost control and R&D cost is worked out, and the project cost is controlled by earned value analysis method. By means of value engineering analysis, project change control and other tools and methods, the project cost improvement system is established. Finally, the application effect of project cost control scheme is verified, which can better guide the cost control of M10 engine R&D project.
This paper has a certain reference value for the cost control of Dongan Power New Product R&D project, and also hopes to provide a reference for the cost management of R&D projects in the automotive industry.
【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】：F426.471;F406.72;F273.1
[Abstract]:In recent years, with the continuous development of China's economy, China's automobile industry has been healthy development, the total volume of automobile production and sales to maintain the world's first.
At present, the automobile industry has become an important pillar industry in the development of local economy, which has greatly promoted the development of local economy. With the gradual opening up of the market, a large number of foreign-funded enterprises are pouring in, the market competition is becoming increasingly fierce, the automobile prices are increasing in supply, product technology upgrading and cost reduction and other inherent factors of the market, the overall sustainability is maintained. Steady decline.
In this context, cost management has become a prominent problem restricting the development of the automotive industry, especially the independent brand enterprises. Now the development cycle of a new car is shortening, while the technical level of automotive products is constantly improving, and the requirements of users are more sophisticated. Traditional cost management methods have been unable to meet the requirements of new product development projects. It can not meet the higher requirements for new product development schedule and cost.
The performance and cost of the engine play an important role in the whole vehicle. In the increasingly competitive automotive industry, how to develop new engines in a relatively short period of time, and at the same time to meet the low cost proposed by the whole vehicle factory? Requirements have become a new topic for engine enterprises.
Taking the M10 engine developed by Dongan Power Company as an example, this paper makes a detailed analysis of the causes of the problems existing in the phases of cost estimation, cost budget and cost control in the process of project cost management by using the theory, tools and methods of cost management. The problems existing in each phase of the project are formulated. Different solutions.
Firstly, the project budget system is established from the project work decomposition structure, project resource planning, project cost estimation and project cost budget; secondly, the key of project cost control is put forward, the control procedure of project product cost control and R&D cost is worked out, and the project cost is controlled by earned value analysis method. By means of value engineering analysis, project change control and other tools and methods, the project cost improvement system is established. Finally, the application effect of project cost control scheme is verified, which can better guide the cost control of M10 engine R&D project.
This paper has a certain reference value for the cost control of Dongan Power New Product R&D project, and also hopes to provide a reference for the cost management of R&D projects in the automotive industry.
【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】：F426.471;F406.72;F273.1
【参考文献】
相关期刊论文 前10条
1 李晓争;运用价值工程理论进行产品设计成本管理[J];财会月刊;2005年08期
2 李赞;张t榯
本文编号：2190122
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2190122.html
