【作者】 王云；

【导师】 姚梅芳；

【作者基本信息】 吉林大学 ， 工商管理硕士（专业学位）， 2023， 硕士

【摘要】 随着人工成本的提高、信息技术的更新、国外企业的涌入,导致我国制造业企业的利润不断下降,面临巨大的市场竞争压力。面临这一局面企业需要在创新的同时,控制自身生产成本,以获得更高的效益。因此企业在项目管理中需要重视对成本的控制,尤其是研发项目,由于产品及市场存在一定的未知性,使得项目面临的风险更大,因此在确定项目之前,需要多个部门从成本控制的角度,对项目的可行性、项目的管理流程进行细致分析,以达到降低项目风险,提高自身盈利的目的。然而在研发项目可行性中,大多数企业的注意力主要集中在项目技术开发、市场分析等方面,而对于财务预算不够重视、成本控制方法较为单一、成本管理制度不科学,导致无法对项目成本进行合理控制。究其原因是在项目成本控制中,主要是根据以往经验确定预算金额,缺乏对于各个阶段的成本分析,使得无法准确预测项目的总成本,导致项目实际成本远远高于预期。因此对于研发项目而言,需要制定积极有效的方案,对项目全过程成本进行分析,即从项目规划阶段开始,在保证项目质量及产品要求的前提下,最大程度降低项目成本,以确保企业利润的最大化。GK公司的Y项目是微流体控制阀的研发项目,按照公司原有新产品的开发流程对项目进行研发,这样可以提高研发开发效率、缩短项目完成时间。为了保证Y项目的顺利完成,公司结合微流体控制阀产品研发的特殊性,加大对供应商的管理,重视结合不同区域市场的质量评判标准,在产品研发中加强与客户之间的沟通,以确保在低成本的前提下,开发出满足市场需要的新产品,这就要求Y项目加强成本管理。基于本文采用文献研究法、理论结合实际法、案例分析法等方法,通过对相关理论进行综述,对成本控制管理及研发项目的概念进行界定,并对价值工程理论、目标成本理论、成本动态管理理论等成本控制管理方法进行分析,为研究提供理论基础。通过对将Y项目的成本控制分为项目评估阶段、项目实施阶段、成本核算阶段三个阶段,分析成本控制中存在的问题,包括项目在评估阶段存在项目可行性分析不到位、项目在实施阶段成本动态管理监控不足等问题。针对新产品研发Y项目成本控制中存在的问题,结合成本控制管理理论,运用目标成本管理、价值工程等方法,从项目评估阶段、项目实施阶段、成本核算阶段三个阶段提出应对策略。在项目评估阶段,需要加强项目可行性分析、优化产品设计方案、建立成本控制管理制度。在项目实施阶段,需要加强材料采购管理、利用价值工程法降低原材料成本、优化项目成本动态管理。在成本核算阶段,需要明确定义质量验收标准、完善成本分析对标管理、加强完工成本控制考核,并从组织与制度、人力资源、信息与技术方面提出实施的措施。更多还原

【Abstract】 With the increase of labor costs,the update of information technology,and the influx of foreign enterprises,the profits of Chinese manufacturing enterprises have been declining,and they are facing huge market competition pressure.Faced with this situation,enterprises need to control their own production costs while innovating to obtain higher benefits.Therefore,enterprises need to pay attention to cost control in project management,especially for R&D projects.Due to the uncertainty of products and markets,the project faces greater risks.Therefore,before determining the project,multiple departments need to carefully analyze the feasibility of the project and the project management process from the perspective of cost control,in order to reduce project risks and improve their own profits.Then in the feasibility of R&D projects,most enterprises focus on the technical development and market analysis of the projects.However,due to the lack of attention to the financial budget,the single cost control method,and the unscientific cost management system,the project cost cannot be reasonably controlled.The reason is that in the project cost control,the budget amount is mainly determined based on the past experience.The lack of cost analysis for each stage makes it impossible to accurately predict the total cost of the project,resulting in the actual cost of the project far higher than expected.Therefore,for the R&D project,it is necessary to formulate a positive and effective plan to analyze the whole process cost of the project,that is,from the project planning stage,under the premise of ensuring the project quality and product requirements,minimize the project cost to ensure the maximization of enterprise profits.Project Y is a research and development project of pneumatic valves.As the initiator of this research and development project,the R&D Center of M Company has a perfect project development and management process in the aspect of new product research and development.In the R&D of project Y,the R&D of the project is carried out according to the original pneumatic valve development process of company M,which can improve the R&D efficiency and shorten the project completion time.In order to ensure the successful completion of Project Y,Company M,in combination with the particularity of the pneumatic valve products of the project,has increased the management of suppliers,attached importance to the quality evaluation standards of different regional markets,and strengthened the communication with customers in product research and development to ensure that new products meeting market needs are developed under the premise of low costs.Based on the literature research method,theory combined with practice method,case analysis method and other methods,this paper defines the concepts of cost control management and R&D projects by summarizing relevant theories,and analyzes cost control management methods such as value engineering theory,target cost theory,cost dynamic management theory,which are used as research and analysis methods to provide a theoretical basis for research.By dividing the cost control management of Project Y into three stages: early decision-making stage,project implementation stage and cost accounting stage,the problems in the cost control management are analyzed,including the problems of inadequate project feasibility analysis in the decision-making and planning stage,insufficient cost dynamic management monitoring in the implementation stage,and unclear settlement of subcontracted projects in the accounting stage.Aiming at the problems existing in the cost control management of Project Y,combining with the cost control management theory,using the methods of target cost management,value engineering,etc.,put forward countermeasures from the three stages of the early decision-making stage,the project implementation stage,and the cost accounting stage.In the decision-making design stage,it is necessary to strengthen the project feasibility analysis,optimize the product design scheme,and establish the cost control management system;In the implementation stage of the project,it is necessary to strengthen the management of material procurement,reduce the cost of raw materials by value engineering,and optimize the dynamic management of project cost;In the cost accounting stage,it is necessary to clearly define the quality acceptance criteria,improve the cost analysis and benchmarking management,strengthen the completion cost control assessment,and propose implementation measures from the aspects of organization and system,human resources,information and technology.更多还原