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论文编号：	10027
作者编号：	2220160475
上传时间：	2018/6/6 22:54:27
中文题目：	目标成本法在T公司工程项目管理中的应用
英文题目：	The application of the target cost method in the management for the engineering project of T company
指导老师：	刘志远
中文关键字：	目标成本管理法；战略成本管理；工程公司；成本管理
英文关键字：	Target cost method; Strategic cost management, Engineering company; Cost management
中文摘要：	随着经济全球化以及一体化进程逐渐的加快，企业在国内国外的竞争也逐渐激烈起来，将成本管理进一步精细化成为工程公司的首要任务。成本管理一直是每个企业生产经营中的重要环节，是企业发展的有利手段，而降低成本也是企业在竞争中生存的法则之一。与此同时，“营改增”政策的实施及互联网的发展也给工程公司带来了前所未有的挑战，这种挑战同时也蕴含着机遇。为了打造价格的优势，提升市场竞争能力，工程公司选择更加先进的成本管理方法便成为他们的首要任务。从当前同类型企业来看，目标成本法和作业成本法是他们主要选择的对象，对于本文研究的目标成本管理模式，就是对项目的总成本制定出明确的目标要求，并运用与之相适应的实施手段，与此同时再基于战略层次的成本动因进行分析，为管理和决策提供有效的信息。因此本文对这种方法的使用进行深入的探讨和研究，以探寻一条适合企业发展的管理之路。 本文从六个方面对目标成本法进行阐述，以项目A为案例，阐述了其在T公司的具体实施过程，并对实施后的成效及实施中的问题进行分析，提出了用目标成本法结合战略成本管理来改善工程公司的成本管理过程及建立报价体系的理念。 第一部分提出了研究背景和研究意义，同时对本文的研究思路进行说明，并提出论文的创新点。第二部分是对工程项目成本管理、目标成本法及战略成本管理等基本概念的阐述。第三部分介绍了T公司的基本概況，T公司施工项目状况及成本管理现状。第四部分通过目标成本法在T公司的A项目中的具体实施过程，总结应用后的成效，分析应用过程中的不足。第五部分阐述了对于应用过程中的不足提出的建议及改善措施，以及对未来改善效果的分析。最后一部分是对本文进行总結，对目标成本法在工程项目中的运用做出展望。 本文的创新点是利用目标成本管理的方法，融入了战略成本管理的相关理念，对企业的成本管理和价格体系进行设计，有针对性地改善工程项目成本控制的程序，对项目成本进行一个全面的管理控制，其核心是基于战略成本管理的相关概念对公司在报价及前期目标成本的设立提出相关的建议。本文在前人研究的基础上梳理了目标成本法的基础思路和框架，并列举出相关案例供同类型的工程公司参考。
英文摘要：	With the acceleration of economic globalization and integration gradually, the competition between enterprises has also become fiercer increasingly at home and abroad. To refine the cost management has become a top priority for engineering companies. Cost management has always been a key point in the production and operation of each company, which is an advantageous way for the development of enterprises, and cost reduction is also one of the rules that companies survive in competition. At the same time, the implementation of the policy of "replacing business tax with value-added tax" and the development of the Internet business have also brought unprecedented challenges to engineering companies, also bring the opportunities as well. In order to create advantages of the price and enhance competitiveness of the market, choosing more advanced cost management methods become their top priority for engineering companies. For these kinds of enterprises, their choices are mainly target cost method and activity-based costing method. For the target cost management model studied in this article, which is to establish a clear target for the total cost of the project and to implement it accordingly. At the same time, providing effective information for management and decision based on the analysis of cost drivers at the strategic level. Therefore, making deep-in discussion and study in the article that how to use this method, to explore a way for the management that adapted the development of the enterprise. To elaborate the target cost from six aspects in this article. Taking project A as an example, to elaborates the implementation process in company T, and to analyze the effect after implementation and the problems in implementation process, and raising the idea that to improve the cost management of engineering company and establish a system of quotation combined target cost method and Strategic cost management. The part 1 is for the background and significance of the research, at the same time, to explain the ideas of research in this article, and present the innovation points. The part 2 is about the basic concepts of project cost management, target cost method and strategic cost management. The part 3 introduces the general situation, the project status and the status of cost management of company T. In the part 4, to summarize the effectiveness after the application and analyze the problem in the process of application through the implementation of the target cost method of project A in the T company. The part 5 is mainly for the suggestions and the proposals of improvement for the insufficiency in the application, and the estimation of effects for future improvement. The last part is for the summary of this article, and the outlook of the application of the target cost in the project. It is the innovation in this article that to design the system of quotation and the processing of costing management utilized the method of target cost management and combined the concepts of strategic cost management, which improves the procedures of cost control for the project specifically and undertake full management control for project cost. The core of the article is to provide the relevant suggestions on the establishment of quotations and target cost based on the related concepts of strategic cost management. Based on the previous studies, this article organizes the basic ideas and framework of the target cost method, and cited relevant cases for the reference of the same kind of engineering company.
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