高新技术企业项目成本管理探讨

Discussion on project cost management of high-tech enterprises

在回顾项目成本管理理论基础上,分析了高新技术企业项目成本管理的特点,并对DX公司项目成本管理实践进行了研究。研究发现DX公司存在成本管理制度不完善、内部控制机制不健全、项目成本管控系统缺失的问题。为此提出了三项改进建议:实施前——责权分明绩效考评、实施中——动态控制过程跟踪、完工后——成本考核完善机制,期望有助于高新技术企业提高项目成本管理水平。

On the basis of reviewing the theory of project cost management,analyzes the characteristics of project cost management in high-tech enterprises,and studies the practice of project cost management in DX.It is found that DX company has the problems of cost management system,internal control mechanism and project cost control system.In this paper,three suggestions are put forward:before implementation,performance evaluation with clear responsibilities and rights,during implementation,dynamic control process tracking,and after completion,cost evaluation and improvement mechanism,which are expected to help high-tech enterprises improve project cost management level.