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论文编号：	4496
作者编号：	2220080620
上传时间：	2012/6/12 0:03:44
中文题目：	军工产品全寿命周期成本工程研究
英文题目：	A Study on Military Products Life Cycle Cost Engineering
指导老师：	孙广平
中文关键字：	军工产品 全寿命同期 成本工程
英文关键字：	military products full life cycle cost engineering
中文摘要：	军工企业一方面承担着崇高的政治使命，肩负着共和国长子的职责，在国防现代化建设中肩负着重要的历史使命，另一方面国资委要求也要进军国民经济主战场，不断做大作强，成为拥有较强竞争力的现代化企业。在这样的要求下，军工企业必须通过持续快速的发展来实现这一目标，而发展又需要有高质量的产品、低成本的价格作保证，因此如何建立适应本单位产品特点的成本工程成为一个紧迫的课题。作为本文研究背景的航天科工集团某研究院是军工科研事业单位，执行军工科研事业单位会计制度与财务制度，其主要产品为系列军工产品。以前的发展模式为任务型，即由国家下达指令性计划，院只要保质保量完成研制生产任务即可，国家会根据你的成本支出再加上固定的利润率核定拨款额。目前这种模式开始向竞标型转变，即在整个军工行业中通过竞标的程序来决定谁能成为军方的合同供方，谁提供的产品性能优异，谁的产品成本相对低，谁就最可能中标，显而易见在竞标过程中产品成本成为一个很重要的要素，一旦中标，就要按中标价与军方签订合同，而在合同执行中，成本的控制成为企业能否获利的关键，如果由于自身的原因造成成本超支而形成亏损，国家将不再给与补偿。本文将在成本控制与管理理论研究的基础之上，针对军工产品的特点和成本核算工作的现状，探讨制约军工产品成本控制的主要瓶颈，找出军工产品全寿命周期成本工程的建立和实施方法，为航天某研究院实现建设成为国际一流的军工产品技术研究院提供支撑。本文的研究有利于为某研究院成本工程的建立与实施提供基础的实践依据，探讨成本控制的主要着力点，并结合有关数据，对成本控制的各种结果做出测算，对设计部门、生产部门、采购部门、质量管理部门、财务部门等在成本工程的职责作出定位，为单位有效控制成本支出、完善内部控制，进一步增强核心竞争力提供强有力的支持。
英文摘要：	Military enterprises are shouldering special missions. On one hand, they bear the lofty political mission and an important historical mission in modernization of national defense construction. On the other hand, they are required by the SASAC to participate in the national economy and to become high-tech modern enterprises. On this occasion, military enterprises have to keep a sustained and rapid development, whose premises is that high-quality and low-cost products can be provided. Thus how to establish a cost engineering corresponding with specific product features has become an urgent issue. As our research object, aerospace military research institutes adopt the accounting and financial system of military research institutes. They used to hold a task-based development pattern, namely they are required to accomplish the task with quality and quantity assured after received mandatory plan from the State. The government will allocate appropriation according to the cost and a fixed profit margin. Under this circumstance, the institutes had no motivation to reduce cost, and the ignorance of cost accounting and management control led to negative effects of the institutions’ development. Poor cost awareness of employees also reduced the objectiveness of economic accounting of military products as well as the performance evaluation. This extensive management mode also led to imperfection of internal control system. Currently, it has transferred to a competitive bidding mode, that is, the supplier will be determined by the quality and price of products in a bidding procedure. Obviously, cost of products is the key element in bidding process, the supplier is obliged to sign contract at the bidding price if he wins the bid. Cost control is the key to the success of the institutes; the government will not compensate the deficit caused by the cost overrun, thus the military enterprises and relative research institutes are facing severe marketing challenges. Thus, it is very necessary to promote cost engineering development. Based on the research of cost control and management theory, this paper discusses the bottleneck of cost control in military research institutes in terms of their product features and cost accounting status quo. It provides theoretical basis for the unit cost engineering establishment and implementation. This paper also makes an estimation of cost control by analyzing relative data, and clarifies role orientation of each participants in cost engineering, which is hope to be helpful in cost control, internal control perfection, cost engineering establishment and implementation as well as big-league military research institutes construction.
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