移动通讯工程项目目标成本管理的规划与实施

【作者】 陈洁；

【导师】 曹文君； 张剑鸣；

【作者基本信息】 复旦大学 ， 项目管理， 2009， 硕士

【摘要】 本文讨论目标成本管理方法在移动通讯工程项目中的规划和实施。目标成本管理是当今世界上较为流行的一种管理方法,它根据目标管理的理论而建立。所谓目标成本是项目组在某个具体项目的某一时期要求实现的交付物的成本水平,目标成本管理是对目标成本进行的确定、分解、控制、管理、核算等工作的总成。移动通讯行业的蓬勃发展带来了此类项目数量的急剧增加,竞争者增多,项目报价不断降低,为了抢夺客户、提高市场占有率,同时保证一定的利润空间,就必须降低产品成本,因此各大移动设备服务供应商均开展工程项目成本管理。本文从目标成本的基础概念出发,依托印度X移动通讯工程项目,描述实际进展过程中,面对复杂多变的情况,遵循制定目标、分解目标、实现目标的步骤,对整体项目成本进行把握和全程跟踪管理。X项目是总价封项合同,较适合开展目标成本管理,基于移动通讯工程项目的特点,针对过程的四个环节(项目投标、项目准备、项目实施、项目收尾)开展针对性的成本管理工作,宏观控制、逐步实现每一个阶段或者每一个步骤的目标值,遇到目标偏差,则寻求风险库的提醒,具体措施会应对到每一成本组成,对其展开分解、详细分析,通过分析及与成本风险对比,可以消除整体的成本偏差,形成阶段性达标,每一个细节均分解到最底层,进行详细分析,核算时自下向上层层卷积,最终合成项目总成本。除了使用通用成本管理方法及公司公用平台和工具外,还自主开发了基于X项目特有的信息工具,该工具利用Visual Basic和Microsoft Excel等开发技术,在Excel平台形成一个基于目标值和实际值对比的项目成本管理综合工具,功能上可以输出单项物料目标达成情况、阶段性目标达成情况、目标成本趋势图、风险预测及规避、总体情况输出和分析等,便于阶段性的提取和审视。运用目标成本管理方法对X项目进行管理,最终超额完成了目标值,项目取得了成功。本文的研究成果对于同类工程项目的成本管理具有很好的借鉴作用。更多还原

【Abstract】 This paper discusses the target cost management(TCM) in the mobile communications industry.TCM is based on the theory of target management and is popular in the recent years.Target of cost(TOC) is the cost for a project or product delivery within a certain period of a specific project. TCM involves all the relevant activities such as TOC evaluation, decomposition,control and management,and audit.This paper is based on the basic concepts of TOC.Taking the X network rollout project(project X for short) in India,the author describes the whole TCM implementation from TOC evaluation,to TOC decompounds,and final implementation.The contract of project X has limited the total project price,for which TCM is the most suitable solution.In this project, the TCM is implemented in the bidding,project preparation,project implementation,and project acceptance processes,thereby to achieve the target cost step by step.In these processes,any cost deviation from the TOC is identified and the corresponding avoidance method can be found in the risk management database.In this way,each cost can be decomposed and analyzed against the risk management,and the overall cost deviation is controlled.The auditing of cost starts from the bottom cost items to the top overall cost.Besides the common cost management theories and public information of the company,the author also introduces a special information tool developed for TCM of project X based on the Visual Basic and Microsoft Excel applications.This tool is an integrated TOC management tool in Excel format.It compares the target cost and the actual cost,reflects the target accomplishment of each single material item and each project stage,TOC tendency,risk prediction and avoidance,and overall analysis and output,and thus greatly facilitates the phase cost auditing.Project X is a very successful TCM case and provides reference for other TCM project with a great value.更多还原