成本管理在商用车研发项目中的应用

The Application of Cost Management on Commercial Vehicle's Research and Development Project

通过分析成本管理的现状,指出了现有的成本管理的理论和方法已不能满足企业市场竞争的需要,必须进行改革和完善。介绍成本管理的基本理论,提出了项目的成本规划及成本控制与预测的具体手段和方法,并结合商用车研发项目展开了具体分析,为项目成本管理提供理论基础。

Through the analysis of the present situation of cost management, this paper pointed out that the existing cost management theory and method of the enterprise had couldn＇t satisfy the requirements of market competition so that we must undertake reform and improve the cost management, introduced the basic theory, put forward the specific means and methods of the project＇s cost planning and the cost control and predict, and launched concrete analysis which pro vides the theoretical foundation project cost management with the commercial vehicle research and development project.