Study On The Whole Process Cost Control Of New R&D Project Y Of GK

With the increase of labor costs,the update of information technology,and the influx of foreign enterprises,the profits of Chinese manufacturing enterprises have been declining,and they are facing huge market competition pressure.Faced with this situation,enterprises need to control their own production costs while innovating to obtain higher benefits.Therefore,enterprises need to pay attention to cost control in project management,especially for R&D projects.Due to the uncertainty of products and markets,the project faces greater risks.Therefore,before determining the project,multiple departments need to carefully analyze the feasibility of the project and the project management process from the perspective of cost control,in order to reduce project risks and improve their own profits.Then in the feasibility of R&D projects,most enterprises focus on the technical development and market analysis of the projects.However,due to the lack of attention to the financial budget,the single cost control method,and the unscientific cost management system,the project cost cannot be reasonably controlled.The reason is that in the project cost control,the budget amount is mainly determined based on the past experience.The lack of cost analysis for each stage makes it impossible to accurately predict the total cost of the project,resulting in the actual cost of the project far higher than expected.Therefore,for the R&D project,it is necessary to formulate a positive and effective plan to analyze the whole process cost of the project,that is,from the project planning stage,under the premise of ensuring the project quality and product requirements,minimize the project cost to ensure the maximization of enterprise profits.Project Y is a research and development project of pneumatic valves.As the initiator of this research and development project,the R&D Center of M Company has a perfect project development and management process in the aspect of new product research and development.In the R&D of project Y,the R&D of the project is carried out according to the original pneumatic valve development process of company M,which can improve the R&D efficiency and shorten the project completion time.In order to ensure the successful completion of Project Y,Company M,in combination with the particularity of the pneumatic valve products of the project,has increased the management of suppliers,attached importance to the quality evaluation standards of different regional markets,and strengthened the communication with customers in product research and development to ensure that new products meeting market needs are developed under the premise of low costs.Based on the literature research method,theory combined with practice method,case analysis method and other methods,this paper defines the concepts of cost control management and R&D projects by summarizing relevant theories,and analyzes cost control management methods such as value engineering theory,target cost theory,cost dynamic management theory,which are used as research and analysis methods to provide a theoretical basis for research.By dividing the cost control management of Project Y into three stages: early decision-making stage,project implementation stage and cost accounting stage,the problems in the cost control management are analyzed,including the problems of inadequate project feasibility analysis in the decision-making and planning stage,insufficient cost dynamic management monitoring in the implementation stage,and unclear settlement of subcontracted projects in the accounting stage.Aiming at the problems existing in the cost control management of Project Y,combining with the cost control management theory,using the methods of target cost management,value engineering,etc.,put forward countermeasures from the three stages of the early decision-making stage,the project implementation stage,and the cost accounting stage.In the decision-making design stage,it is necessary to strengthen the project feasibility analysis,optimize the product design scheme,and establish the cost control management system;In the implementation stage of the project,it is necessary to strengthen the management of material procurement,reduce the cost of raw materials by value engineering,and optimize the dynamic management of project cost;In the cost accounting stage,it is necessary to clearly define the quality acceptance criteria,improve the cost analysis and benchmarking management,strengthen the completion cost control assessment,and propose implementation measures from the aspects of organization and system,human resources,information and technology.