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论文编号：	1119
作者编号：	2220070528
上传时间：	2009/6/9 0:53:23
中文题目：	军工科研单位基于全寿命周期成本
英文题目：	The study of total life cycle
指导老师：	陈国欣
中文关键字：	全面预算管理;军工科研单位;全寿
英文关键字：	Overall Budget Management;Mili
中文摘要：	全面预算管理作为一种重要的现代企业管理机制，兼具计划、协调、控制、激励和评价等功能，目前己在我国企业中得到较广泛的应用。但对于仍带有计划经济色彩的军工科研单位来讲，切实推行具有战略导向的全面预算管理存在着一定的缺陷和差距，使全面预算管理难以取得预期效果。 本文结合军工科研单位全面预算管理运行实际，分析了军工科研单位全面预算管理现状和存在的问题，以及实行全面预算管理的必要性。建立以成本为核心的全面预算管理模式，通过战略成本理论，对武器装备的全寿命周期成本进行分析，利用工程估算法对武器装备的研制阶段成本费用进行估算，并以A研究所某武器装备自动化测试设备的成本费用估算为例进行说明，从而解决武器装备在研制阶段成本费用预算问题，进而解决军工科研单位在研制阶段科研收入预算不确定的问题。以A研究所为实例介绍构建军工科研单位全面预算管理系统，最后简要介绍了A研究所建立全面预算信息化管理系统的概况。 本文采用定性分析与定量分析相结合的研究方法，在充分了解全面预算管理和全寿命周期成本理论的基础上，结合某军工科研单位实例，利用全寿命周期成本理论，用以解决以成本为核心的军工科研单位全面预算管理模式的成本确定问题，期望在实践领域中能得以运用，健全预算管理的基础体系，保障全面预算管理的有效执行和考核，提高军工科研单位的全面预算管理水平，进而保障单位发展战略的实现。
英文摘要：	Overall budget management, with the application of plan, harmonization, control, motivation and evaluation, is an important management toll and has been widely used in recent years. But for military scientific research institutions, it’s hardly to practice the strategically overall budget management because of influence of planned economic. The paper analyze the current status, existing problem and necessary of overall budget management in military scientific research institutions, based on overall management practice in these corporations. Further, the paper establish the overall budget management model, and analyze the Life Cycle Cost of armament based on strategic cost theory, and estimate the cost and expense of armament development phase using engineering estimation method. The case study on cost and expense estimation of equipment automatic test facility in an organization, and solve the uncertain cost and expense budget problem on armament development phase for solve the problem of uncertain income budget of the organization. In the last, it’s introduce the overall budget management system of military scientific research institutions through the example of the organization, and briefly introduce the information management system of overall budget management in the organization. The paper use both quantitative and qualitative analysis method, study the overall budget management theory and Life Cycle Cost theory, base on the case study method, to solve the cost and expense confirmation problem in military scientific research institutions overall budget management. Hope the solution can be used in the experience filed to ensure the execution and evaluation of overall budget management, improve the managed level of military scientific research institutions, and guarantee the strategy achievement.
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