Research On The Cost Management Of The Low-altitude Dynamic Monitoring System R&D Project Of A Research Institute M

Established in August 1958,M Institute is a research institute,which has a public institution nature.Entering the new era,it actively participate in the military and civilian integration development and focus on the transfer of military technology and the transformation of scientific and technological achievements.The Low-altitude Dynamic Monitoring System R&D Project is the first civilian development project of M institute,production and operation management system with military-civilian integration as a background.It is different from the previous R&D projects of military industrial products.Because the methods of cost accumulation,accounting,and measurement used in conventional military projects cannot meet the requirements of cost control for the products,it is essential in a civil project to establish a quantitative link between consumption costs and market value,organizing development according to market and changing passive accounting into active management,which goes throughout the entire product development process.According to the characteristics of the R&D costs of the new product,M Institute has focused on the R&D phase in terms of cost management,taking the cost control of the R&D process as the core of the project cost control implementing.The main factors that could influence the project cost of product development are analyzed by applying cost management knowledge system and technical means based on the development process.Then the causes are further analyzed and the cost structure is optimized by using activity-based costing.Based on the idea of target cost method and value engineering,the product cost has been optimized and a comprehensive analysis,tracking,management and control of project costs have been conducted in the R&D process.Meanwhile,a modern cost management idea,as well as a cost management system,business processes,institutional mechanisms,which can guarantee competitive advantages,are established in order to enhance cost management level and win the civil market.Through the analysis of the status quo,the summary of problems,the analysis of attributions,together with the proposals and their application in project management,this study provides a reference for the transformation of military enterprises and the establishment and reform of cost management system and mechanisms with market competition as the center.