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论文编号：	8476
作者编号：	2220110452
上传时间：	2016/6/13 14:02:45
中文题目：	滕州卷烟厂烟机设备投资项目全生命周期成本预算与控制研究
英文题目：	The research of Tengzhou cigarette factory cigarette equipment investment project life cycle cost budget and control
指导老师：	严建援
中文关键字：	卷烟设备；全生命周期；成本管理
英文关键字：	Cigarette equipment;The whole life cycle;Cost management
中文摘要：	全生命周期项目一般应用于建筑工程项目管理中，工程项目承包商为了提高经济效益，追求以最低的成本获得最大的利益。本文将全生命周期项目成本管理理论应用于滕州卷烟厂烟机设备的成本管理中，通过将全生命周期成本管理理论的基本概念、管理方法与设备管理活动有机融合，摸索出一套适应于滕州卷烟厂烟机设备投资项目全生命周期成本管理的经验和方法。 本文阐述了开展烟机设备投资项目全生命周期成本预算与控制研究的背景和意义，指出了目前烟机设备成本管理方面存在的问题和漏洞，回顾了全生命周期成本管理理论和设备成本管理理论，分析了滕州卷烟厂烟机设备投资项目的现状及其独特性。本文简单介绍了烟机设备投资项目全生命周期各项业务活动，采用文献研究和案例研究相结合的方法对滕州卷烟厂开展烟机设备投资项目全生命周期成本预算与控制情况进行了总结，建立了项目时间、资源、过程三维分解模型，并对三维分解模型的工作流程进行了介绍，从时间、资源、过程三个维度界定出项目活动内容、范围、进度及项目资源之间的关联,进一步明确了各活动具体负责人员，提高了项目管理效率。本文详细研究了滕州卷烟厂烟机设备投资项目全生命周期成本确定模式及成本控制方法，介绍了成本核算过程模型、成本估算模型和成本控制模型，分析了项目资源价格信息的获取过程和注意的问题，并在最后给出了本文研究的结论即滕州卷烟厂烟机设备投资项目全生命周期成本管理已形成一套科学的管理模式，采用基于项目活动分解的成本估算、预算和控制等有别于传统成本管理的方法，把整个项目分解为若干项活动，针对具体的活动进行成本的估算、预算和控制，并对每项活动进行事前、事中、事后管控；采用企业资源规划系统（ERP）作为项目成本管理的信息化工具，对设备选型采购直至设备报废处置整个生命周期的成本进行统计核算，实现了活动进度、活动成本的精确控制。最终形成了一套较为完整的针对烟机设备投资项目全生命周期成本管理的方法。 在滕州卷烟厂烟机设备投资项目全生命周期成本的估算、预算、控制模式和方法研究中，本文参考了部分文献著作，把全生命周期成本管理理论和设备成本管理理论深度融合，集中实践于烟机设备投资项目全生命周期管理中，对烟机设备选型采购、安装调试、使用保养、大（项）修、升级改造及报废处置等活动实施有效管控，对成本估算、预算和控制的问题及对策进行了重点分析，在成本估算模式和方法的选择上，按照估算精度要求采用“自下而上”和“自上而下”相结合的成本估算模式，选用了基于活动分解结构详细成本估算法、询价类比估算法、专家经验法等多种估算方法；在成本预算上依据项目成本估算、项目合同等相关信息，采取项目总预算和各项具体活动预算转化调整的方法，进一步确定了项目总体成本预算、项目具体活动预算和各项预算发生时间的安排；在成本控制上建立了全生命周期成本控制模型，提出从设备选型采购阶段就应当坚持科学务实的原则合理选型；高度重视设备使用阶段的日常维护保养，严格执行成本的对标管理；推行烟机设备精益管理，通过技术改造充分发挥现有装备效能；坚持规模经济效益，利用信息化技术实现资源的优化配置；注重人才队伍建设，优化专业人力资源，通过上述途径实现烟机设备全生命周期成本的有效控制。 本文同时指出了烟机设备投资项目全生命周期成本预算与控制方面需注意的问题，一是潜在风险不容忽视，应通过回避、转嫁、减轻、接受这四种方式降低风险带来的损失；二是把引进新设备、新技术应取得良好经济效益作为基本原则，警惕盲目投资，盲目引进等急功近利的倾向，防止规模不经济的出现，避免为以后的可持续发展埋下隐患。 本文最后指出了论文的创新点，对研究的不足之处进行了说明，并提出了以后研究的方向与建议，望后来者在此基础上做出更有价值的研究。
英文摘要：	Full life cycle project is generally used in construction project management, project contractors pursuit the lowest cost for maximum benefit in order to improve economic efficiency. In this paper, the full life cycle project cost management theory is applied to the cost management of machine equipment in Tengzhou cigarette factories, and we have worked out a set of experiences and methods adapted to the Tengzhou cigarette factory equipment investment project life cycle cost management by the basic concepts of life cycle cost management theory, management and facilities management activities organic integration. This paper describes the background and significance of tobacco machinery to carry out investment projects life cycle cost and budget control study. We point out the Tobacco machinery cost management problems and vulnerabilities, review the theory of life cycle cost management and equipment cost management, analyze the current situation and its unique Tobacco machinery investment projects of Tengzhou cigarette factory. This paper introduces the tobacco machinery investment project life cycle operational activities. We summarize the situation by using the method of combining the Literature research and case studies in Tengzhou cigarette factory to carry out investment projects in tobacco machinery life cycle cost control and budget. And we establish a three-dimensional decomposition model of project time, resources and process. Through the introduction of the work-flow of the three-dimensional decomposition model, we define activities associated with the project scope, schedule and project resources between the three dimensions of time, resources and process and further clarify the responsibilities of staff, improve the efficiency of project management. This paper studies the life cycle cost determined mode and method of cost control of Tengzhou cigarette factory equipment investment project, and it describes the cost accounting process model, cost estimation model and cost control model, Analyzed the project resources price information retrieval process and attention problems. At the end of this paper, the research conclusion is that Tengzhou cigarette factory equipment investment project life cycle cost management has formed a scientific management mode. Use different from the traditional method of project cost management activities to break down cost estimating, budgeting and control, based on the whole project which is divided into a number of activities, cost estimates, budgeting and control in specific activities, and to carry out each activity before, during, and afterwards control; use enterprise resource planning system (ERP) as a project cost management information tool, statistical accounting the costs from the selection of equipment procurement until the disposal of the entire life-cycle and achieved accurate control of activities schedule and cost. Eventually forming a more complete method for tobacco machinery investment project life cycle cost management. In the study of Tengzhou cigarette tobacco factory equipment investment project life cycle cost estimate, budget, control modes and methods, this article refers to the literature. The full life cycle cost management theory and equipment cost management theory depth integration to improve the whole life cycle management machinery investment project. Achieve implement effective control of tobacco machinery equipment purchase type selection, installation, commissioning, operation and maintenance, repair, upgrading and disposal of scrap and other activities. It analyzes the problems and countermeasures for cost estimating,budgeting and control. In the Select mode and cost estimation method, using the cost estimation model like the combination of "bottom-up" and "top-down" based on estimation accuracy from utilizing of different estimates methods based on detailed cost breakdown structure activity estimation method, inquiry analog estimation method and expert experience method. According to the project cost estimates, project contracts and other relevant information in the cost estimates, to take the total project budget and specific activities budget adjustment conversion method further determines the cost of the overall project budget, specific activities the project budget and the budgets of the occurrence time arrangements. The establishment of a full life cycle cost control model in terms of cost control and should adhere to the principle of reasonable scientific and pragmatic selection from the selection of equipment procurement stage. We attach great importance to the daily maintenance of the equipment and strict implementation of standard management of costs. Implementation of tobacco machinery lean management, make full use of existing equipment efficiency through technical reform. Adhere to economies of scale and use the information technology to achieve optimal allocation of resources. Focus on qualified personnel, optimize professional human resources. The requirements through the above content to realize the whole life cycle of machine equipment cost effective control. This article also pointed out the issues that exists in the tobacco machinery investment project life cycle cost and budget control. First, the potential risks can not be ignored, and should be adopted to avoid, shift, reduce, accept four ways to reduce the risk of loss caused. Second, the introduction of new equipment, new technology should be obtaining good economic benefits as a basic principle,be wary of blind investment, blind introduction of utilitarian tendency and prevent the emergence of economies of scale to avoiding a dangerous precedent for future sustainable development. Finally, the paper points out the innovations of the research, Describes directions and recommendations and the shortcomings of the study, also proposed future research. Hope newcomers make more valuable research on this basis.
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