| In recent years,with the continuous development of the economy,the domestic manufacturing level has also been greatly improved.Meanwhile,companies are also facing rising material costs and rising human costs.The complex international trade situation and the advent of new products have also brought difficulties and challenges to enterprises.At present,many enterprises are lack of cost consciousness,loose management,lack of system and backward means,ignoring market demand,which seriously affects the implementation and effect of cost control.Therefore,how to reduce consumption,reduce costs,and increase economic benefits have become an important challenge for enterprises.In the manufacturing enterprise,the cost control of the research and development of the project is the most important part of the whole product life cycle.A cost of project mainly includes three parts: R & D cost,manufacturing cost and sales cost.Often,many enterprises attach great importance to the cost after the development stage.But in fact,the largest part of the cost of project is at the end of product development,and the later cost of project can only have a slight reduction.Therefore,the importance of project R & D cost control is self-evident.In this thesis,the main research topic is cost management of M company L series TV R& D project.From the discussion stage before approval,the discussion stage,the establishment stage,the EVT(Engineering Verification Test)stage,the DVT(design verification test)stage,the PVT(small batch process validation test)stage and the MP(mass production)stage,we should identify and analyze the cost overrun problems.Meanwhile summarize the problems we found and then optimize the cost management plans to make the product get more profits.At the same time,apply the optimized plan to M company’s project and analyze the difficulties encountered in the application of the optimization plan.we should solve the cost overruns in the project and optimize the project cost control method,so that the profit of L series TV products can be maximized.The paper is divided into 5 parts.The first part is mainly about the background,purpose and significance of the research,the related research status domestic and overseas,and the whole content of the whole paper and the research methods.The second part is the overview of project cost management,mainly related to the theoretical knowledge of project management meanwhile focusing on the theory of project cost management,as well as some methods and tools of project cost management needed in the paper.The third part is the overview of L series TV products.It mainly expounds the current situation of L series TV products,the basic process of L Product R & D project development,and the general situation of cost control in L product development process.Analyzes the problems of cost control in L series product cost management,systematically classifying and analyzing the problems.The fourth part continued from the third part.Applies project cost management methods and tools to solve the problems appeared in the third part.At the meantime,analysis the results after using the methods and tools.Finally,analyze the effect of cost optimization after using the project cost management methods and tools.The fifth part summarizes the full text,and analyzes the shortcomings in this paper writing and subject research. |