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论文编号：	3359
作者编号：	2220060706
上传时间：	2011/6/9 15:02:05
中文题目：	天拖公司拖拉机新产品开发项目成本管理研究
英文题目：	The cost management research of developing new products by Tianjin Tractor Manufacture Co.Ltd.
指导老师：	李勇建
中文关键字：	新产品开发/项目管理/项目成本/成本管理
英文关键字：	new product development/project management/project cost/cost management
中文摘要：	摘 要 在激烈的市场竞争中,装备制造企业要想生存和发展，使自己的品牌在市场上具有较强的竞争力和生命力，就要不断地开发满足市场需求的新产品。自20世纪90年代，现代项目管理思想开始引入我国的建设工程领域。也正是这个时期，国内新产品开发项目管理也得到了进一步的发展。一个显著的标志就是，项目管理思想引入了企业新产品开发项目管理。目前，天拖公司新产品开发项目也是采用项目管理，虽然公司新产品开发项目规模较小，但也涉及项目管理知识体系的方方面面。本文仅以天拖公司拖拉机新产品开发项目成本管理为题，对拖拉机新产品开发项目的成本管理做进一步研究，以期得到公司新产品开发项目成本管理的一种新模式。 本文以天拖公司拖拉机新产品开发项目为实例，通过项目管理和新产品开发理论在新产品开发过程中的实际应用，开展本文的研究工作。首先对公司拖拉机新产品已完成开发项目的管理及其文档、技术资料进行分析归纳，以项目管理思想和新产品开发管理理论、方法，梳理新产品开发流程，分析拖拉机新产品开发项目的特殊性。以项目成本管理理论，分析拖拉机新产品开发项目成本管理的特点，及其影响新产品开发项目成本的主要因素。按照作业成本管理方法进一步分析项目成本的影响因素是资源动因还是活动动因，并将这些影响成本的重要驱动因素归入新产品开发项目成本管理的关注事项系统。这样在项目实施过程中，对这些因素的实际执行情况进行分析和控制，从而实现拖拉机新产品开发项目的成本管理。 拖拉机新产品开发项目成本管理研究的工作过程，首先对新产品开发项目进行工作分解结构计划，这一计划涵盖了公司新产品开发项目的所有工作，从项目启动的规格、概念设计到项目关闭时的样机完成。在此基础上，开展项目活动分解、项目活动进度和项目活动资源占用和消耗等项目计划工作。运用作业成本法，对项目活动的资源占用和消耗进行计量和确认，得到项目活动的成本，对项目活动成本汇总得到新产品开发项目的估算成本。按照留有余地的原则并考虑项目成本不确定性，确定开发项目的预算总成本。再对开发项目预算总成本按照项目活动进度安排进行分配，得到项目的成本管理计划。在新产品开发项目实施阶段，应用挣值方法，通过三个变量的计算，对项目预算成本的执行情况进行判断，根据结果分析已发生的实际成本和累计支出预算成本发生偏差的原因。通过两个指标数值计算并与标准比较，对新产品开发项目的完工进度和成本工作绩效进行评估。及时发现项目成本发生的偏离，并对项目完成时实际成本超出项目计划成本的超支情况进行预测。在情况没有变坏之前，及早制定纠偏应对方案，通过新产品项目变更申请及时纠偏，从而实现项目成本的控制。这样就为公司拖拉机新产品开发项目成本管理提供了一种新的模式。 本文通过现代项目管理方法、项目成本管理方法和工具对拖拉机产品开发项目实例的应用研究，使公司新产品开发项目成本管理过程更加清晰，分析控制更具即时性和可操作性。本文的研究以相关理论在实际案例中的应用为基础，从另一方面也为本文研究的成本管理方法的切实可行提供了佐证。这样，就为公司提供了一种与公司已完成的新产品开发项目不同的成本核算管理方法。基于拖拉机新产品开发项目活动的成本管理方法，这也是本文可能的创新点。 关键词：新产品开发 项目管理 项目成本 成本管理
英文摘要：	Abstract Under the circumstances of fierce market competition, if equipment manufacturing enterprises hope to survive and achieve development, for the purpose of making their own brands with vitality and strong competitiveness in the market, they should constantly develop new products to meet the demand of market. Since the 1990s, ideas of modern project management have been introduced into project construction field of China. Meanwhile, the management of domestic new product development project has also gotten its further progress. A prominent symbol of this progress is that project management ideas are brought into the management of new product development project. At present, project management is adopted by Tian Tuo Company in its new product development project. Although the company’s new product development project is of smaller scale, it involves various aspects of the project management knowledge system. This paper is written on the topic of Tian Tuo Company’s cost management of new tractor development project, which is further researched in this paper, in order to find a new mode in the cost management of new product development project. Taking Tian Tuo Company’s new tractor development project as example, this paper is aimed to discuss the practical application of project management and new product development theory in the process of new product development. First of all, analyze the management, documents and technical information on the new tractor’s finished development project. And then, sort and filter the process of new product development based on project management ideas and new product development management theories and methods to analyze the particularity of new tractor development project. Analyze the characteristics of the cost management on new tractor development project as well as the main factors which influence the cost. According to activity-based costing management method, we can further analyze if the main factor which influences the cost of project is resource reason or activity reason, and refer all these important factors to the concerning system of the cost management on new product development project so that in the process of project implementation, we can analyze and control the practical implementation of these factors so as to realize the cost management on new tractor development project. The process of researching on the cost management of new tractor development project is as follows: at first, make a period working plan for new product development project, which covers all works of the company’s new product development project, from start-up specification, conceptual design to finished prototype. On this basis, many project planning works can be carried out such as the project activity breakdown, project activity progress and resource occupation and consumption of project activity, etc. Measure and confirm the resource occupation and consumption of project activity according to activity-based costing to get the costs of project activity, with which we can get the estimated cost of new product development project. According to principle of leaving room and consideration of project cost uncertainty, the overall budget costs of development project can be determined. Then allocate the total budget costs for development projects in accordance with the schedules of project activities to get the cost managing plan. At the implementation stage of new product development project, with earned value method applied, the implementation of project budget costs can be judged through calculation of the three variables, and the cause of deviation between real cost and accumulative budgetary expenditures cost can be analyzed according to the results of judgment. Through numerical calculation of the two indexes and comparison with standard, we can make an evaluation on new product development project’s work schedule and cost performance. Timely discovery of the deviation on project cost and forecast on the situation of actual cost overrunning planned project cost are needed. Solutions should be prepared to rectify a deviation before it is too late. Through application regarding changes of new product project, timely rectification can be realized and project cost can be well controlled. In this way, there comes a brand new model for cost management of new tractor development project in company. In this paper, through application study on modern methods of project management and project costing management, and example of new tractor development project, the process of cost management on company’s new product development project becomes more transparent. At the same time, the process of analysis and control is of more immediacy and operability. The study in this paper is based on application of actual cases with related theory which provides evidence for the feasibility of cost managing methods researched in this paper. In this way, a cost accounting method is provided for the company which is totally different from that used in the completed new product development project. The cost managing method based on the activities of new tractor development project is possibly one of the creative points in this paper. Key Words: New product development Project management Project cost Cost management
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