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论文编号：	1390
作者编号：	2120072158
上传时间：	2009/11/18 19:30:39
中文题目：	制造企业项目成本管理的研究
英文题目：	The Study of Project Cost Mana
指导老师：	卿志琼
中文关键字：	项目成本管理tp:/
英文关键字：	Cost Management in Project
中文摘要：	摘 要 在市场竞争日趋激烈的时代，制造企业面临着越来越大的生存压力。为了提高制造企业的管理水平，项目管理这一管理工具越来越多的被制造企业所引入，制造企业想要通过项目管理的方式来谋求高效率的企业运营和更高的利润，以此来应对市场竞争。在制造企业的项目管理的实施过程中，项目的成本管理始终是薄弱环节之一。在运用项目管理的过程中，项目成本管理的水平高低直接影响了项目的成功与否。许多制造企业完成了项目，但项目带来的利润不高。因此，有必要针对制造企业的项目成本管理这一问题进行探讨，为制造企业降低项目成本和提高利润提供一些解决方法。论文旨在通过理论与实施案例相结合的方式对制造企业项目成本管理所存在的问题提出一些探索和建议。 论文在项目成本管理相关文献回顾的基础上，说明了制造企业在项目成本管理方面存在的问题和解决问题的必要性，然后阐述了制造企业项目成本管理的独特性和影响因素，并从项目成本计划和项目成本控制两个方面剖析如何对项目进行成本管理，同时阐述了制造企业项目的成本核算和绩效考核。论文最后以KN项目，即新产品引进项目的项目成本管理实施案例加以证实。案例从项目的成本计划、调整，到成本控制和核算，直至成本分析和考核的具体运作来说明项目成本管理在制造企业的实践。论文认为，在制造企业中进行项目的成本管理，一定要充分考虑制造企业项目实施的独特性，采取符合制造企业特点的措施，进行项目成本控制，来实现制造企业项目成本管理的最终目的，提高企业利润。 论文的创新主要是应用创新。论文在制造企业项目成本管理的独特性和影响因素的基础上，探讨了在制造企业环境下，项目成本管理的方法和措施，并把我们的研究成果应用到KN项目成本管理的案例中加以证实。论文通过对制造企业项目成本管理的研究，为制造企业项目管理过程中的项目成本管理问题提供了一些思路和解决方案，对于制造企业项目成本管理的具体实践具有一定的参考价值。 关键词：制造企业 项目成本管理 KN项目
英文摘要：	Abstract During the challenged times with competitive marketing, manufacturing enterprises are facing to the unimagined pressure for operations. For increasing the management level in manufacturing field, most manufacturing are intent to using the project management as tools to pursue to higher profit and efficiency. In the project management system of manufacturing, cost management always is the weakest position. The successful cost management brings great benefit to project’s success; otherwise, manufacturing enterprises will lost profit, in spite of the right schedule of projects. Therefore, it is necessary to study the methods of cost management in manufacturing enterprise, which will provide some proposals for decreasing the project cost and increasing the margin in manufacturing enterprise. This thesis expresses the issues of the cost management of project in manufacturing and the necessary of solving relatives issues by basis of historical documentary reviewing, then presents the specialty and impacted factor of cost management of project in manufacturing, at last, analyzes the method for cost management against cost plan and cost control in manufacturing, while explains the cost accounting and performance management. The thesis demonstrates the effect of cost management by the further analysis of project of KN project at new product introduction project. The real case of KN project illuminates the practice of cost management from cost plan, adjustment, control and account to cost analysis and checking. The major conclusion is that cost management in manufacturing environment must conducts the right actions to meet the enterprise’s final target-increasing the enterprise margin, meanwhile, the actions must fit to the manufacturing characteristics accordingly. The main creativeness is the practice of application in manufacturing. The thesis discuss the methods and actions to implement the cost management of project in manufacturing environment, based on the analysis of specialty and impacted factors in project management in manufacturing enterprise, at last ,achieve the project of KN project used the conclusions of this thesis. Throughout the research in depth in manufacturing enterprise, the thesis pursues to provide some proposal and solutions, which will be benefited to the realistic practice of cost management in manufacturing enterprises. Key words: Manufacturing Enterprise, Cost management in project, KN Project
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