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论文编号：	15042
作者编号：	2320200687
上传时间：	2024/12/9 19:31:52
中文题目：	A航天研究所精益成本管理优化研究
英文题目：	Research on Optimization of Lean Cost Management in A Institute of Aerospace Science and Technology
指导老师：	姚颐
中文关键字：	航天研究所；精益成本管理；成本预测；成本核算；成本激励
英文关键字：	Institute of Aerospace Research; Lean Cost Management; Cost Forecasting; Cost Accounting; Cost Incentives
中文摘要：	党的二十大报告提出，要深化国资国企改革，推动国有资本和国有企业做强、做优、做大。航天科研院所是我国针对自身国情而设立的为了推动航天技术创新和军事装备发展而设立的研究机构，其体制大多已转为参与市场化竞争的国有企业。 本文中的A航天研究所，属于典型的国有军工研究所，航天行业具有保密程度高、技术附加值高和定制化程度高的特点，一定程度导致其在经营管理上仍存在“只考虑项目成功，不关心成本”的计划经济思维。近年来，A航天研究所的批量生产产品数量逐年增多，主营业务呈现科研生产一体化的特点。在军品定价机制市场化及竞争性装备采购的改革形势下，批量化生产的航天产品的性能指标不再是唯一衡量标准，A航天研究所希望引入精益成本管理提升产品竞争力、优化经营指标，但是现行实施的成本管理方法发挥不出效果，且缺乏专门进行成本管理的人员，经营指标呈现利润总额、净资产收益率增长陷入瓶颈的局面。 A航天研究所的主营业务为国家航天型号产品（以下简称“航天产品”）的研制和生产，其产品研制生产全过程包括方案论证、研制、批量生产、使用与保障四个阶段，本文案例单位精益成本管理现状和要点进行总结，并分析了成本管理的特殊性。经研究发现，自航天产品立项之后成本管理存在诸多问题，主要包括：成本预测精细化程度低、设计师实现低成本能力不足、缺乏与成本相关的考核激励、研制阶段评审未纳入成本指标、成本核算存在偏差、原材料采购周期长议价能力低等。针对上述问题，本文提出相应精益成本管理优化措施，通过开发精益成本预测模型、基于价值链分析的成本规划、引入产品经济性评审消除非增值活动、设计精益成本考核激励模型、基于工序费率精益成本核算、优化供应链管理，帮助A航天研究所成本优化，提升产品竞争力，实现可持续经营和发展。
英文摘要：	The report of the 20th CPC National Congress proposes to deepen the reform of State-owned capital and enterprises, and to promote State-owned capital and enterprises to become stronger, better and larger. Institutes of Aerospace Research are research institutions set up in China to promote aerospace technology innovation and military equipment development in response to China's own national conditions, and most of their institutions have been transformed into State-owned enterprises that participate in market-oriented competition. The A Institute of Aerospace Research in this paper belongs to a typical state-owned military research institute, and the aerospace industry is characterized by a high degree of secrecy, high technological value-added and high degree of customization, which, to a certain extent, leads to the existence of a planned economy mindset of “only considering the success of the project without caring about the costs” in its operation and management. In recent years, the number of mass-produced products of A Institute of Aerospace Research has increased year by year, and its main business is characterized by the integration of research and production. Under the marketization of the military product pricing mechanism and the reform of competitive equipment procurement, the performance index of mass-produced aerospace products is no longer the only measurement standard, and Institute of Aerospace Research hopes to introduce lean cost management to improve product competitiveness and optimize operation indexes, but the current cost management methods are ineffective and lack of personnel specializing in cost management, and the operation indexes show a bottleneck situation in the growth of the total profit, net assets, and return on investment. However, the currently implemented cost management methods are ineffective and there is a lack of personnel specialized in cost management. The main business of Institute of Aerospace Research is the development and production of national aerospace model products (hereinafter referred to as “aerospace products”). This paper summarizes the current situation and key points of lean cost management in the case unit. It is found that the problems of cost management include: low degree of refinement of cost forecasting, insufficient ability of designers to realize low cost, lack of cost-related assessment and incentives, lack of cost indicators in the development stage evaluation, deviation in cost accounting, and low bargaining power of raw materials with a long purchasing cycle, etc. Aiming at the above problems, this paper proposes corresponding lean cost management optimization measures, which help Institute of Aerospace Research to optimize costs, improve product competitiveness, and achieve sustainable operation and development by developing a lean cost prediction model, cost planning based on value chain analysis, eliminating non-value-added activities through the introduction of product economic evaluation, designing a lean cost assessment and incentive model, lean cost accounting based on process rates, and optimizing supply chain management.
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