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论文编号：	5737
作者编号：	2120112712
上传时间：	2013/12/4 10:04:26
中文题目：	航天WB所武器型号产品成本控制研究
英文题目：	A Study of Cost Control About Weapon Type Products of the WB Aerospace Research Institute
指导老师：	李莉
中文关键字：	价值链；武器型号产品；成本控制；航天军工企业
英文关键字：	Value chain; Guided missile weapon system;Cost control;Aerospace military enterprise
中文摘要：	航天WB所是以防空导弹武器型号、飞航导弹武器型号等产品技术开发与生产为主要对象的航天军工企业。导弹武器型号产品在我国国防装备体系中占有十分重要的地位，与神舟载人航天、月球探测工程等国家重大项目一起，代表了一个国家科技的“高精尖”水平，历经50多年创业发展，成绩斐然。国庆60周年阅兵中，导弹武器型号盛装亮相，庄严接受了党和人民的检阅，向世界展示了我国自主研发先进导弹武器的能力，壮了国威军威。作为导弹武器型号研发与生产者，航天军工企业也得到了迅猛发展，综合科技实力、经济规模和社会影响力进一步加强，在国民经济建设中的地位也不断提高。如今，政治经济形势在变化，市场在变化，客户在变化，行业在变化，发展在变化……武器型号产品市场的竞争正逐步从技术的竞争转变为价格和服务的竞争。在这种条件下，产品成本已成为军工科研单位是否具有市场竞争力的标准，如何成功实施成本控制亦是当今航天军工企业经营所遇到的重大挑战。成本控制作为提升企业价值的重要管理手段，无疑是决胜未来的保障。本文以提升企业价值为主要目标，以武器型号产品各环节成本控制为手段，对航天WB所在新形势下如何构建成本控制体系从理论和实践的角度进行研究，主要结构包含四个部分：第一部分为导论，阐述了研究背景与意义、研究方法、内容与创新之处；从现代商业环境的普遍特征和导弹武器型号产品特点分析出发，深入研究了航天WB所所处的外部环境和企业内部管理现状的特点，界定了论文的研究内容、范围和框架结构。第二部分为基础理论和方法的研究，论述了成本控制理论、价值链理论，构成了本文构建成本控制体系的理论基础。第三部分为本文的研究重点，分析论述了航天WB所在新形势下所面临的成本控制问题，在研究基础理论的基础上，针对导弹武器型号产品的研发与生产的关键价值链环节，系统地论述了导弹武器型号产品重要价值链条的成本控制解决方案。第四部分将上述解决方案应用于航天WB所管理实际，将理论指导实践，通过案例研究来验证本文的实际应用价值。
英文摘要：	The WB Aerospace Research Institute is aerospace military industry the major object of which is technology development and R & D of anti-aircraft missile systems and cruise missile weapon systems. In our country’s defense equipment system， the guided missile weapon system（GMWS） occupies a very important position. Along with ShenZhou manned space， lunar exploration project and other major national projects， they represent a country’s cutting-edge science and technology， developing over 50 years with spectacular success. In 60th anniversary parade， GMWS grandly came to stage， solemnly reviewed by the party and the people. They showed the whole world China's capabilities of Independent research and development of advanced cruise missile weapons， representing a strong national and military might. As researchers and producers of GMWS， aerospace military enterprises are also rapidly developing， further strengthening comprehensive scientific and technological capabilities， economies of scale and social influence. Meanwhile their positions in the national economy are also rising. Political and economic situation is changing， so do market， client， industry and development. Competition in the military market is gradually moving from technology into price and service. Under these conditions， products’ cost has become a competitive market standard for military research units. It is also a significant challenge for aerospace industry enterprises how to successfully implement cost control. Cost control， an important strategic management tool to enhance company’s value， is undoubtedly a key to success in the future. This paper discusses how to build a system of cost control engineering theory and practice from the perspective of research for the WB Aerospace Research Institute in the new situation， in the goal of enterprises’ value creation， with the measure of cost control in every value chain of military products. This paper includes four parts: The first part is the introduction and environmental analysis. Firstly it describes the research background， significance， research methods and structures. Then based on the general characteristics of the modern business environment and GMWS’ characteristics analysis， it starts In-depth study on external environment and internal management status features about the WB Aerospace Research Institute， which defines the thesis content， scope and frame structure. The second part introduces some related theories and methods. It discusses the cost control theory，value chain theory and the relationship between the two， which constitute theoretical basis of the cost control system in this paper. The third part is this paper’s key content. It analyzes and discusses the problems of cost control in the WB Aerospace Research Institute under the new situation. Based on the study of fundamental theories ， aiming at the every GMWS’ value chain， it systematically discusses the cost control solutions of GMWS. The forth part applies the above solutions to the WB Aerospace Research Institute management practice and verifies the practical value of this paper through the case study, employing cost control theories to guide practice.
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