工业企业项目成本管控体系研究——以电力装备制造企业A公司为例  

Research on Project Cost Control System of Industrial Enterprises——Taking Electric Power Equipment Manufacturing Company A as an Example

作　　者：张倩 Zhang Qian(Baoding Tianwei Baobian Electric Co.,Ltd.,Baoding Hebei 071000,China)

机构地区：[1]保定天威保变电气股份有限公司,河北保定071000

出　　处：《现代工业经济和信息化》2025年第3期238-240,共3页Modern Industrial Economy and Informationization

摘　　要：成本管理的目标以全价值链、全过程、全员、全要素成本管理为主线,减少价值链全过程各种非增值程序,从而有效提升企业的价值创造力和竞争力。以A公司为例,立足产品整个生命周期,探索研究将项目成本管控体系与财务共享系统有机融合,建立以全价值链成本为导向的项目成本管控体系,助力A公司的高质量发展。With the rapid development of modern economy,the new competition pattern between enterprises has given a new meaning to cost management,and the goal of cost management is no longer to pursue profit maximisation,but to focus on the whole value chain,the whole process,the whole staff,and the whole element cost management,to reduce the whole process of the value chain and all kinds of non-value-added procedures,so as to enhance the value creativity and competitiveness of the enterprise effectively.Taking Company A as an example,based on the whole life cycle of products,we explore and research the organic integration of the project cost control system and the financial sharing system,and establish a project cost control system oriented to the whole value chain cost to help Company A's high-quality development.

关 键 词：财务共享 项目成本管控 目标成本 费用要素 

分 类 号：F426.92[经济管理—产业经济] F406.7