Research On Cost Control Of JZ Group's Military Products Project

Since entering the 21 st century,military industry units are gradually integrating into the wave of market economy,and begin to adapt to the changes brought about by market economy.The military product market is also gradually changing,and the military industrial units are no longer limited to the original specialty and industry,and constantly infiltrate into relevant fields,which also makes the competition between military industrial units more and more fierce;the state is also actively encouraging excellent private enterprises to participate in the research and production of military products,and further intensifies the competition in the military industry;therefore,strengthen the cost monitoring of military equipment And control,can reduce expenditure,save resources;can improve the competitiveness of equipment,continue to expand orders,so as to enhance the economic interests of enterprises.This paper mainly studies the cost management of military projects,hoping to provide some help for the cost control of military projects.In order to develop and implement a set of cost management methods suitable for military projects through their own characteristics.The development cycle of military projects is generally long,and some large-scale projects will last for 8-10 years,with high technical complexity,difficult management and many development links.If the awareness and methods of cost management can be implemented in every link of the whole project cycle,it will improve enterprise efficiency,enhance enterprise management level and help enterprise development.Firstly,this paper introduces the background and significance of the research work,the research history and current situation of project cost management at home and abroad,and the main research objectives of this paper;Secondly,it expounds the basic theory of project cost management,enumerates three relatively popular cost management methods:earned value method,activity-based cost method and target cost method,by analyzing the characteristics of military products,it selects target cost management method as the design method of the paper,and focuses on its development process,definition,principle and specific content;Then,it analyzes and introduces the characteristics,cost composition,cost management status and existing problems of military products project of JZ group,and selects a typical military products modelproject as the research object,and describes in detail the overview of a military industry project and Budget;then,use the target cost management method to manage and research the project cost,set the target cost,use the value engineering method to decompose the target cost,use the economic evaluation to control the target cost;finally,through the means of target cost management,it ensures that the actual cost is controlled within the target cost,and effectively solves the problems existing in the cost management of military projects,such as weak cost awareness,inadequate cost control in the design stage,and imperfect assessment mechanism.