Research On Cost Control In The Implementation Stage Of New Product Development Project Of High Altitude Straight Arm Vehicle Of L Company

Cost control is the key to the sustainable and stable development of each enterprise,and it is also an important measure to test the operation level of an enterprise.Project cost control is an eternal theme pursued by project managers.Under the background of the current global economic environment and business conditions constantly changing,the requirements for cost control are gradually strict.Scientific,reasonable and accurate project cost accounting is the key basis for the project to price products,formulate production plans and make decisions,and is a powerful guarantee to gain more market share and join in the competitive advantage.The cost control of new product development project is the core of cost control of high-tech enterprises.However,with the rapid development of aerial vehicles,relevant enterprises put more energy into the rapid expansion of the market,and did not pay attention to the cost control in the implementation stage of development projects,resulting in the increase of enterprise development costs and the reduction of market competitiveness of enterprises.This paper makes a systematic analysis of the cost control in the implementation stage of the AR straight arm car development project of L company,explores the problems existing in the cost control of the project implementation stage,defines the cost estimation and budget objectives in the project implementation stage,finds out the influencing factors of project cost or schedule deviation through project cost earned value management and performance review,and aims at specific problems and influencing factor system The corresponding optimization strategy and scheme are determined to strengthen the project cost budget control management level of the company,and promote the sustainable development of L company.WBS is used to decompose the implementation phase of the new product development project to realize the project cost estimation in the implementation stage.The cost budget of the project implementation stage is summarized by PERT Chart.The actual expenditure of each link of the project is compared and analyzed.Four time nodes are selected to calculate and analyze the cost and progress of the project development stage,and the targeted optimization countermeasures are proposed to realize the cost control of the project.In the future development process,L company will achieve cost control and management of new product development projects by improving the cost accounting and assessment process in the project implementation phase,optimizing the cost assessment indicators in the project implementation phase,and improving the cost control system in the project implementation phase.