【作者】 高璐；

【导师】 艾文国；

【作者基本信息】 哈尔滨工业大学 ， 管理科学与工程， 2009， 硕士

【摘要】 现代军事科学技术的飞速发展,使得武器装备科技含量大增、性能不断提高,武器装备的研制、生产、使用与保障成本也随之日益增大。随着武器装备市场化进程脚步的逐步加快,军品研制、生产竞争日益激烈,如要占领并扩充武器市场的产品份额,就必须综合考虑武器装备的成本与性能和质量之间的关系,从源头上控制成本,从而争取更多的价格优势,争取更大的利润空间,以增强可持续发展能力。在有限的科研经费条件下采取何种方法来降低武器装备成本,是当前武器装备发展亟待解决的重大问题。计划经济时代的中国航天军工企业处于封闭、垄断的环境,确保产品质量,完成政治任务是企业追求的唯一目标。随着我国计划经济向市场经济转轨,航天军工企业的经营模式从垄断经营逐渐过渡到有序竞争,运行模式也在由自我封闭向对外开放转变。在此形势下,国家提出了“竞争、激励、监督、评价”的政策和机制;航天军工企业的主要顾客也对产品的性能、质量、价格等各项指标提出了更高要求,军方“在满足战技指标的前提下,成本否定一切”的思想,明确了未来武器装备研制生产管理的发展方向。为了在竞争日益激烈的格局下站稳脚跟并谋求发展,需要改变以往的经营运作模式,加强产品成本管理,实施成本优先战略。本文以航天军工企业导弹武器系统成本为研究对象,以全寿命周期成本分析为研究方法,旨在从全寿命周期的角度分析控制其成本,完善产品效费分析与经济可行性评价,在满足性能和质量的基础上,达到降低产品总体成本水平的目的,为产品成本管理决策提供支持依据。本文强调降低导弹武器系统成本的重心应从生产制造阶段转移到设计阶段,即降低导弹武器系统成本应从设计这个源头抓起,建立成本源头管理的理念。本文着眼于航天科研生产型企业的实际和特点,在结合国内外最新理论研究成果的同时对导弹武器系统全寿命周期成本控制进行了深入研究。希望能将理论与实际相结合,利用理论指导实践,并在实践中检验并深化理论,探索出一条符合HTER院及相关企业的成本管理模式,为提升企业的竞争力和工作效率提供一定的指导和借鉴作用。更多还原

【Abstract】 Along with the rapid development of modern military technology, science content and performance of the weapon equipments increase greatly and continually. The cost of their development, production, operation and logistics are also growing increasingly. Therefore, for winning the market and gaining the profit, the urgent problem of the research and development for weapon equipments is how to consider the relationships between the quality, performance and cost with limited investment.In the Era of Planned Economy, Chinese astronautics military industries were in a isolation, monopoly environment, ensuring the products quality and completing the political task was the only goal which the industries pursued. With China’s transition from the Planned Economy to the Market Economy, management pattern of astronautics military industries transited from the monopoly to the orderly competition, and the operation mode also changed from the self-close to the opening up. Under this situation, the National proposed the policy and mechanism of the‘Competition, Incentives Supervision and Appraisal’. The main customers of astronautics military industries also set a still higher demand on the performance, quality and price to their products. The Military made clear the development trend of future weapons basing on‘cost first strategy’with meeting the main specifications. Astronautics military industries should change management pattern, strengthen products cost management, implement cost first strategy in order to strive for development under the situation of increasingly severe market competition.This article takes missile weapon system of astronautics military industries as the research object, and Life Cycle cost analysis as the research method, in order to explore the cost based on the Life Cycle. It will provide a support for products cost management to improve cost effectiveness analysis and economic feasibility. This article emphasizes that the core of reducing missile weapon should shift from the manufacturing to the design stage, that is, to reduce the missile weapon system cost should start from the design.This article focuses on the actual situation and characteristic of astronautics scientific research production enterprise, which thorough analysis the Life Cycle of the missile weapon system unifying the newest studies at home and abroad in this field. By the integration of theory with practice, to exert the function of theory guiding practice and testing in practice, it will explore the cost management pattern which would be suitable for the Research Institute A, the astronautics industries and some enterprises. It will provide guidance and reference for improving the industries competitive advantages and working efficiency.更多还原