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论文编号：	1169
作者编号：	2220070407
上传时间：	2009/6/11 8:54:59
中文题目：	基于活动的电梯产品研发项目全过
英文题目：	Activity based entire process
指导老师：	李季
中文关键字：	电梯产品, 研发项目, 全过程成
英文关键字：	Elevator Product R&D Project
中文摘要：	随着中国加入世界贸易组织，中国的企业开始直接面对众多国际化的企业，竞争日趋激烈，市场需求的变化日新月异，产品生命周期日益缩短，项目的开发越来越快，项目的投入越来越大，如何做好项目成本管理对项目的成功变得越来越重要。 产品研发既是一种创新活动，又是企业经营活动的一个重要组成部分。它是企业面向市场取得竞争优势的关键环节，是企业核心竞争力的关键指标。由于产品研发的成败对企业的影响较大，所以越来越多的企业把只能成功不能失败作为对产品研发项目的要求。通常，研发项目管理的具体目标都是低成本、高质量、短工期等，以取得较大的收益。其中，低成本使这些目标的基础与核心，是项目管理的重中之重。因此，为了降低项目成本，必须从项目实践中找出一套行之有效的成本管理方法。 本文针对电梯新产品开发项目中缺乏对于项目成本的控制的问题，通过对项目管理知识体系和项目成本管理理论的引入，重点探讨了电梯产品新产品开发的成本管理模式，从电梯产品研发的项目成本问题到项目工作和活动分解、项目成本确定和项目成本控制进行了论述和探讨，特别是将作业成本法应用到了项目成本管理的全过程，成功地完成了作业成本法与项目全过程成本管理的思想的结合，从而形成了一套成形的的项目全过程成本管理的技术方法。运用此方法体系对电梯产品开发案例的进行了研究和分析，同时，根据分析结果制定了改进方案，达到了理论指导实践的目的。以此帮助企业提高项目研发的能力，赢得市场和可持续发展，为今后电梯产品的研发项目成本管理提供一种简便而又有效的操作模式。
英文摘要：	With China's accession to the WTO (World Trade Organization), China's enterprise starts to face the multitudinous internationalized enterprise directly. The market demand is changing day after day, so the life cycle of product is decreasing. The Project development is more and more quick, investment of project is more and more big. Therefore, how to do a good job in project cost management, for the success of the project, has also become more and more important. New product development, as a creative activity, is a key part of enterprise management activity. It is a key target of enterprises’ core competition. Meanwhile, it is a significant factor to identify one enterprise’s success or fail. Because the product development has a strong impaction to the enterprise’ business, some enterprises only want the project success, not fail. Usually, the R&D (Research and Development) project management concrete goals all are the low cost, high quality, short duration and so on, in order to obtain the great income. Among them, the low cost is the foundation and the core of the goals, and it is the top priority of the project management. Therefore, in order to reduce the project cost, it is a must to discover a set of effective cost management method from the project practice. This thesis focuses on the problem regarding the lack of project cost management in the new product development project. Through to project management knowledge system and project cost management theory introduction, the thesis emphasizes cost management model of the new Elevator products development, in particular, ABC (Activity-Based Costing) is applied to the entire process of project cost management, which succeeds in the combination of the activity-based costing method and the thought of entire process project cost management. Thus has formed a set of forming method regarding entire process project cost management. This method is used to research and analyze on the cases of elevator product development. Meanwhile, the improvement plan is made according to results of the analysis. This has truly achieved the goal that theory instructes practice. In a word, the aim of this thesis is to assist enterprises to improve the ability of R&D projects, win the market and achieve sustainable development. Meanwhile it will provide one kind of the simple and effective operation pattern of the cost management for the next elevator product R&D project.
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