ABC Based Project Cost Management In Nuclear Power Equipment Manufacturing

After the Fukushima nuclear accident in Japan,the development of domestic nuclear power plant construction was slowed down,and the power equipment manufacturing market became increasingly competitive.Equipment manufacturing company face huge pressure on then cost control on their product.Under the current market environment,how to effectively control costs has become the key to conservation,efficiency,and sustainable development.In the traditional field of equipment manufacturing,project management was introduced on the basis of functional management,which only focus on the schedule and the quality of the project.This kind of project management has become increasingly difficult to adapt to the huge changes in the market and the development of enterprises.Thus,Project cost management has to be introduced in the period of enterprise management upgrades.This paper is based on the research and analysis on the situation of D company’s current cost management,applying the theory of PMI project cost management and knowledge of ABC,proposes project cost estimation,project cost budget,project cost control,project cost assessment for nuclear power generator manufacturing cost management.In order to get more accurate data of product cost,ABC based project cost management was introduced for the improvement.According to the framework of ABC based project cost management on generator manufacturing,H nuclear power manufacturing project was conducted in this process,in which,cost collection process of H project in the ERP system was elaborated,project management tools,methods for project cost estimation,project cost budgeting,project cost control,and research was introduced and the composing for the cost was explained.finally,the deficiencies and the prospects for future research was analyzed,which aims to provide some references for future study of nuclear power manufacturing project cost management...