A Case Study Of Target Cost Control In CYS Research Institute

The report of the 19th National People’s Congress pointed out:"To adapt to the trend of the new military revolution in the world and meet the needs of national security,improve the quality and efficiency of construction and ensure the mechanization will be achieved by 2020 basically" "make efforts to realize the national defense and army modernization basically by 2035;build the People’s Army into world-class army completely by the middle of this century." It is a prominent issue about how to meet the increasingly urgent national defense equipment needs,providing quality and cheap military equipment.Cost control is the basis for a business to set up.The target cost method is a more effective method of cost control.The target cost control of scientific research institute is the necessary guarantee for the sustainable development of scientific research institute and the successful development of scientific research projects.CYS institute is mainly engaged in the design and development of military aircraft business units,the main business is the design and development of military aircraft,and the target cost control refers to the target cost control of new R&D military research projects.In recent years,China has increased its investment in military aviation year by year,and CYS institute have maintained multi-project research and development in parallel.Military aircraft research and development projects are mostly new aircraft research and development,there is no historical data can be fully used,the project cost boundary is not easy to determine,and the project overrun may appear.And,due to the complexity,abstraction and inaccuracy of aircraft development,project implementation institute cannot explain the cost overruns.Therefore,the research on the target cost control of CYS is beneficial to explore the experience of the target cost control of military scientific research projects,and give some reference to the same industry institute.Based on the practical working experience of the author in CYS,according to the related theory of target cost control,this article adopts the research method of practical case analysis and the latest research results in relevant fields both at home and abroad to analyze the defects and causes in the practical project R&D process of CYS institute.After analysis and research,the author proposes the suggestion to improve the target cost control of CYS,that is,the CYS should set up the management organization of target cost control;the target cost control should participate in the entire project development process;regulate the target cost development process;implement the full cycle target cost control;establish the information environment to meet the target cost control requirements.This case study report can not only help improve the target cost control of CYS,but also provide some reference for the target cost control work in the field of military aviation research projects in our country.