| 航天军工单位项目成本和价格管理优化的思考 |
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| 引用本文： | 张妍.航天军工单位项目成本和价格管理优化的思考[J].财务与金融,2012(2):57-61,65. |
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| 作者姓名： | 张妍 |
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| 作者单位： | 中国航天科技集团公司五院508所 北京,010000 |
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| 摘 要： | 通过调研航天军工单位近年来科研项目计价和成本管理存在的问题，提出应进一步研究政策、完善制度，同时采用多元化的成本补偿方式和多种分类计价模式，注重战略管理，实现价值链分析与作业成本管理的融合。另外，采用能够对项目成本、进度进行综合控制的挣值法进行科研项目成本控制和绩效度量。
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| 关 键 词： | 成本加成 多元化计价 价值链 作业成本 挣值法 |
Thoughts of Project Cost and Price Management Optimization in Aerospace Military Units |
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| ZHANG Yan.Thoughts of Project Cost and Price Management Optimization in Aerospace Military Units[J].Accounting and Finance,2012(2):57-61,65. |
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| Authors: | ZHANG Yan |
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| Institution: | ZHANG Yan Unit 508,the 5th Institute,China Aerospace Science and Technology Corporation,Beijing 100086 |
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| Abstract: | Through the investigation of project valuation and cost management problems in aerospace military units in recent years,this paper put forward to research policy and perfect system,at the same time use a plurality of cost compensation and multiple classification valuation mode,pay attention to strategic management,realize the value chain analysis and activity-based cost management integration.In addition,the paper uses the earned value method of project cost and progress comprehensive control for the research of project cost control and performance measurement. |
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| Keywords: | Cost Plus Multiple Valuation Value Chain Operation Cost Earned Value Method |
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