目标成本管理在HT军工装备项目中的应用研究

【作者】 刘孝峰；

【导师】 温素彬； 吴德永；

【作者基本信息】 南京理工大学 ， 项目管理， 2011， 硕士

【摘要】 随着改革开放的深入,军工行业逐渐从计划经济体制中走出来,融入市场经济。与其它制造行业相比,中国的军工行业毫无疑问具有技术优势,但是总体来说军工企业普遍存在着成本过高的现象。根据军工行业的特点,研究目标成本管理在军工装备项目上的应用有十分重要的现实意义。本文的研究重点是军工装备项目成本管理,为了在军工行业成功地实施目标成本管理,必须考虑军工行业本身的特点,这些特点给目标成本的准确规划提供了可能。军工装备项目技术复杂而且研制周期长,将目标成本管理贯穿应用于项目研制的全过程,是确保项目收益的有效手段。更多还原

【Abstract】 With the deepening of reform and opening up. Military industry gradually from a planned economy to come out, Into the market economy. Compared with other manufacturing industries, there is no doubt China’s military industry has technical advantages, but overall, the prevalence of high cost of military-industrial phenomenon. According to military industry characteristics, target cost management research projects in the application of military equipment has a very important practical significance.This study focuses on military project cost management, in order to target the military industry, the successful implementation of cost management, we must consider the characteristics of its own military industry, these features give an accurate target cost planning possible. Military equipment and technical complexity of the project development cycle is long, the target used in the project development cost management throughout the whole process is an effective means of ensuring that the project proceeds.更多还原