Research On The Whole-process Cost Management Of R&D Projects In Z Military Enterprises

The development of military weapons and equipment is a complex,sophisticated and systematic project with large investment and long engineering cycle.With the improvement of China’s comprehensive national strength and the development of economy and society,the procurement of weapons and equipment has gone through the process of "unified planning,fixed-point procurement,and segmented management".At present,with the full implementation of the "military-civilian integration" strategy and the "Regulations on the Management of Competitive Equipment Procurement",it has become the norm for national military industry units and private enterprises to participate in the development of weapons and equipment projects competitively.In recent years,with the deepening of competitive procurement of weapons and equipment,the price of weapons and equipment has become one of the important indicators in competitive procurement;At the same time,with the comprehensive implementation of the "quality and efficiency improvement" project of central enterprises and the restructuring of military enterprises,the problems of traditional cost management have become prominent.Controlling the R&D costs of military enterprises has become an important measure to improve the competitiveness of military enterprises,and is also an urgent problem to be solved.Therefore,Z military industry enterprise proposed to "reduce costs,increase efficiency and tap potential",which will reduce costs as an important long-term work of the unit.At present,most military enterprises have a complete set of cost management system,but this system is mainly aimed at the projects allocated by the state in the past.This year,some military enterprises have also introduced some modern cost management methods.However,due to the lack of a targeted cost management system for the cost elements,management processes and cost management characteristics of military R&D projects,the efficiency and effectiveness of R&D project cost management are poor.The new situation requires military enterprises to increase revenue,save expenditure,innovate in science and technology,and reduce costs and increase efficiency on the basis of ensuring the "goal of building a strong military" and the quality of research and development.Therefore,this paper has deeply and extensively investigated the relevant theories,methods and research status of the cost management of R&D projects at home and abroad,and built a set of cost management system framework for the whole process of military R&D projects according to the management process,project cost elements and cost characteristics of military R&D projects.Further,this paper takes Z military enterprise as the research object,analyzes the cost and cost management in the R&D project management process of Z military enterprise,and designs the whole process cost management system of Z military enterprise R&D project by combining the R&D project management of Z military enterprise with the whole process cost management theory of military R&D project.In the system:(1)According to the military R&D project management process,the complex and cumbersome R&D cost management elements are clearly divided into four stages: the resource planning process,the cost budget process,the cost control process,and the cost assessment process to form the whole process cost management system of the military R&D project,so that all links of the R&D project cost management can be clearly followed;(2)In the system,the work package and cost are decomposed based on the work breakdown structure theory to achieve accurate budget;The Gantt chart is used to establish the project plan and cost schedule,and the earned value method is used to realize the real-time monitoring of the project cost schedule;(3)The budget implementation effect elements are introduced into the project assessment,the positive incentive theory and the cost saving idea are effectively combined to form the guiding ideology of the whole process cost management of the military R&D project,and the guiding ideology is formed into a series of cost-saving incentive systems based on the positive incentive into the whole process cost management system of the military R&D project,so as to create a good management system foundation for all staff to actively control and save costs,Realize all-round and multi-angle cost savings.Finally,the whole process cost management system of Z military enterprise R&D project designed in this paper is applied in Y R&D project,and the whole process cost management process and relevant data are given.The results show that the system designed in this paper can achieve a close combination with the military R&D project management system,achieve a more accurate cost budget,real-time whole-process project cost monitoring and management,and encourage all staff to save costs,so as to achieve cost reduction and efficiency increase of the entire proje.