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网络计划方法在项目管理中的应用研究邵阳学院毕业设计(论文)毕业设计论文附录课题名称网络计划方法在项目管理中的应用研究学生姓名林梦莎目录1文献综述英文原文5中文译文152013年6月1日文献综述1国内研究现状项目管理在我国历史悠久。早在2000多年前,我国著名的都江堰、宫殿建筑就已经出现项目管理的思想。然而,799)于2000年代替了原JGJ/T100191,于2000年2月1日起施行,使网络计划技术的发展和应用水平进一步提高。目前国内在理论方面的研究水平已经基本与世界同步。近年来,我国在网络计划技术的实际应用方面也取得了一些成果,例如上海宝钢炼铁厂1号高炉土建工程施工中,通过应用网络计划技术,使工期缩短了21,成本降低了98,而广州白天鹅宾馆通过在建设中运用网络计划技术,工期比外商签订的合同提前4个半月,仅投资利息就节约了1000万港元。二十一世纪随着计算机技术迅速发展,网络技术研究得到一定程度重视,但研究力度和领域仍然偏少,在数学理论、建模等方面有根大发展空间。由于通过网络计划的优化可以实现降低成本、缩短工期和合理使用资源等目标,在工程项目实践中具有重要的意义,当前国内对网络计划技术的理论与国内的研究现状类似,国内目前对于网络计划优化的研究集中于单纯的工期优化或资源优化等单目标优化,缺少将网络计划的工期、成本和资源因素作为一个整体来考虑的理论和优化方法。因此,在网络计划方法上还有诸多问题需要进一步学习和研究。根据现在这样的发展势头,我肯定,过不了多少年,我国在应用网络计划技术的领域会越来越广,方法越来越先进。2国外研究现状目前,世界上工业发达国家都非常重视现代管理科学。网络计划方法已被许多国家认为是当前最行之有效的,先进的,科学的管理计划方法。国外许多实践证明,应用网络计划方法进行组织与生产一般能缩短时间20左右,降低成本10左右。国外研究网络计划技术还是比较前沿的。网络计划方法是五十年代末发展起来的,它在国外研究不断的深入,其起源有关键路径法(CPM)与计划评审法(PERT)之分。在这两种方法得到应用推广之后,又陆续出现了类似的最低成本和估算计划法、产品分析控制法、人员分配法、物资分配和多种项目计划制定法等等。关键路径法(CPM)于1958年产生于美国,是适应生产的需要而研制成功,由美国的杜邦化学工业公司发明的4,美国杜邦公司借助于网络表示各项工作与所需要的时间,以及各项工作的相互关系。通过网络分析研究工程费用与工期的相互关系,并找出在编制计划及计划执行过程中的关键路线。早在1952年,杜邦公司即注意到数学家在网络分析计算上的成就,认为可以在工程规划方面加以应用。1955年,杜邦公司设想将每一工作规定起止时间并按工作顺序绘制成网状图形以指导生产。1956年他们设计了电子计算机程序,用计算机编制出计划。195VIEWCOSTBENEFITIDEAENTERPRISESALLCOSTMANAGEMENTSHOULDBYTHECOSTBENEFITIDEATAKETHECONTROLTHOUGHT,ANDDELIVERSTHECONTRASTANALYZESREGARDSTHEINVESTMENTCOSTTHENECESSITY,THERATIONALITYFROMTHEINVESTMENT,NAMELYDILIGENTLYPAYSBYASFARASPOSSIBLETHEFEWCOSTS,THECREATIONMANYUSEVALUE,ISASFARASPOSSIBLETHEENTERPRISEGAINSTHEMOREECONOMICEFFICIENCYHERE,THEWORTHNOTINGISTHEFEWCOSTSPAYANDTHEREDUCEDDISBURSEMENTASFARASPOSSIBLE,REDUCESTHECOST”THECONCEPTHASTHEDIFFERENCETHEFEWCOSTSPAYASFARASPOSSIBLENOTSAVESORTHEREDUCEDCOSTDISBURSEMENTITISTHEOPERATINGCOSTBENEFITIDEAINSTRUCTSTHENEWPRODUCTTHEDESIGNANDTHEOLDPRODUCTIMPROVEMENTWORKIFINCARRIESONTHEDIAGNOSISTOTHEMARKETDEMANDINTHEFOUNDATION,REALIZEDTOLIKEINCREASESSOMEFUNCTIONINTHEPRODUCTORIGINALFUNCTIONFOUNDATION,CANCAUSETHEPRODUCTTHEMARKETSHARELARGESCALEENHANCEMENT,THEN,ALTHOUGHFORREALIZESTHEPRODUCTCREATIONALFUNCTIONTOBEABLECORRESPONDINGLYTOINCREASEPARTOFCOSTSSOLONGASTHISPARTOFCOSTINCREASECANENHANCETHEENTERPRISEPRODUCTINTHEMARKETCOMPETITIVEABILITY,FINALLYBRINGSTHEBIGGERECONOMICEFFICIENCYFORTHEENTERPRISE,THISKINDOFCOSTINCREASESCONFORMSTOTHECOSTBENEFITIDEAINBRIEF,UNDERINTHEMODERNMARKETECONOMYENVIRONMENTENTERPRISEDAILYCOSTMANAGEMENT,SHOULDCONTRASTDELIVERSLOOKSATTHEINVESTMENTTHERESEARCHCOSTFLUCTUATIONANDTHEINCOMEFLUCTUATIONRELATION,DETERMINEDISMOSTADVANTAGEOUSTOENHANCETHEBENEFITTHECOSTFORECASTANDTHEPOLICYMAKINGPLAN3STRATEGICCOSTIDEASTHESTRATEGICCOSTMANAGEMENTFORMATIONANDTHEDEVELOPMENTARETHEMODERNMARKETECONOMYANDTHECOMPETITIONINEVITABLERESULTTHENEARFOR20YEARENTERPRISEENVIRONMENTHADTHESUDDENCHANGE,THEGLOBACOMPETITIONHASBEENDAYBYDAYINTENSE,INORDERTOMEETTHISKINDOFCOMPETITIONNEED,THESTRATEGICCOSTAROSEATTHEHISTORICMOMENTITGOESWITHOUTSAYING,THECOSTISDECIDEDWHETHERTHEENTERPRISEPRODUCTORTHESERVICESDOOBTAINTHESHAREINTHECOMPETITIONASWELLASHOLDSHOWMANYSHARESTHEKEYASPECT,BUTAFFECTSTHECOMPETITIONCOSTTHECOREISENTERPRISESSTRATEGICCOST,BUTNONTRADITIONALCOSTOFOPERATIONTHEIMPLEMENTATIONSTRATEGYCOSTMANAGEMENTISADVANTAGEOUSTOTHERENEWALCOSTMANAGEMENTIDEAINTHETRADITIONALCOSTMANAGEMENT,THECOSTMANAGEMENTGOALISSUMMEDUPFORREDUCESTHECOST,SAVESISREDUCESTHECOSTTHEESSENTIALMETHODINTHECOSTMANAGEMENT,SAVESTHEACHIEVEMENTONEMETHODISUNDENIABLE,BUTITISNOTTHEONLYMETHOD,THEMODERNCOSTMANAGEMENTGOALSHOULDBEBYASFARASPOSSIBLETHEFEWCOSTSDISBURSEMENT,OBTAINSASFARASPOSSIBLEMANYUSEVALUE,THUSFOREARNSTHEPROFITTOPROVIDEASFARASPOSSIBLETHEGOODFOUNDATION,THUSENHANCESTHECOSTBENEFITEMBARKSFROMTHESTRATEGICCOSTMANAGEMENTANGLEOFVIEWANALYZESTHECOSTMANAGEMENTTHISGOAL,ISNOTDIFFICULTTODISCOVER,COSTREDUCTIONHASTHECONDITIONANDTHELIMIT,CONTROLSTHECOSTEXPENSEINCERTAINSITUATIONS,POSSIBLYCANCAUSETHEPRODUCTQUALITYANDTHEENTERPRISEBENEFITDROPIFENTERPRISEBYLOWERCOSTRATEOFINCREMENT,BUTOBTAINSTHEHIGHERUSEVALUE,THUSGREATLYENHANCESTHEENTERPRISETHEECONOMICEFFICIENCY,THEENTERPRISEWHYNOTTHEENTERPRISEHASTHECOMPETITIVEADVANTAGEINTHEMARKETTOBEDECIDEDTOPROVIDETHEMORESUPERIORUSEVALUETAKETHESIMILARCOSTASTHECUSTOMERORPROVIDESTHESAMEUSEVALUEBYTHECOMPARATIVELYLOWCOSTTHEENTERPRISEUSESWHATKINDOFCOSTSTRATEGY,ISDECIDEDTOTHEENTERPRISEENTIREMANAGEMENTSTRATEGYANDTHECOMPETITIONSTRATEGY,THECOSTMANAGEMENTMUSTSERVEFORTHEENTERPRISEENTIREMANAGEMENTINTHEMODERNCOSTMANAGEMENT,THESTRATEGICCOSTMANAGEMENTHOLDSTHEEXTREMELYIMPORTANTSTATUS,ITBROKETHROUGHTHETRADITIONALCOSTMANAGEMENTTHECOSTLIMITATIONINTHEMICROSCOPICSTRATIFICATIONPLANERESEARCHAREA,CHANGESTHECENTEROFGRAVITYTHEENTERPRISEOVERALLSTRATEGYTHISBROADERRESEARCHAREA,SUCHASTHEPRODUCTIONCONNECTION,THEPURCHASECONNECTION,THETECHNICALCONNECTION,INTHECOMPETITORCONNECTIONCOSTANALYSISANDSOON,ISADVANTAGEOUSTOTHEENTERPRISECORRECTLYCARRIESONTHECOSTFORECAST,THEDECISIONMAKING,THUSCORRECTLYCHOOSESTHEENTERPRISETHEMANAGEMENTSTRATEGY,CORRECTLYPROCESSESTHEENTERPRISETODEVELOPWITHSTRENGTHENSTHECOSTMANAGEMENTTHERELATIONS,ENHANCESTHEENTERPRISEOVERALLECONOMICEFFICIENCYOCTANTSTATUSDOESNOTNEEDDOUBTTHETRADITIONALCOSTFINDINGIN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EBUSINESSMANAGEMENTCENTEROFGRAVITYCHANGESBYTHEENTERPRISEINTERIOR,CHANGESTHEHEAVYMANAGEMENTDECISIONMAKINGMANAGEMENTBYTHEHEAVYPRODUCTIONMANAGEMENT,THERESEARCHANALYZESEACHKINDOFPOLICYMAKINGCOSTALSOTOBECOMETHEENTERPRISECOSTMANAGEMENTEVERYIMPORTANTCONTENT,LIKETHECORRELATIONCOST,THEDIFFERENCECOST,THEOPPORTUNITYCOST,THEMARGINALCOST,WILLPAYINCASHTHECOST,THERESETCOST,MAYAVOIDTHECOST,MAYHANDOVEREXTENDSTHECOST,THEFUTURECOST,ANDSOONINTHEMODERNENTERPRISECOSTMANAGEMENT,TAKESANDSTRENGTHENSFALLSTHEDOMAINTOTHESEMANAGEMENTDECISIONMAKINGCOSTSTHERESEARCHANALYSIS,MAYAVOIDTHEPOLICYMAKINGFAULTTHEHEAVYLOSSWHICHBRINGSTOTHEENTERPRISE,MAKESTHEMOSTSUPERIORPOLICYMAKING,THEGAINBESTECONOMICEFFICIENCYFORTHEGUARANTEEENTERPRISEPROVIDESTHEFOUNDATIONCONCLUSIONTHEMODERNCOSTMANAGEMENT,FIRSTMUSTSETUPTHECOSTMANAGEMENTTHEBENEFITIDEA,ANDSTRENGTHENSTHECOSTMANAGEMENTUSINGTHEMULTIAGENTSTHEORYTHEANALYSISANDTHERESEARCH,VIGOROUSLYSTRENGTHENSTHEENTERPRISECOSTTHESYSTEMADMINISTRATION,ESTABLISHESMODERNIZEDTHECOSTMANAGEMENTPATTERN,THUSSOLVESTHEENTERPRISETHEQUESTIONWHICHEXISTSINTHECOSTMANAGEMENTTHISARTICLETHROUGHTHEMODERNCOSTMANAGEMENTSEVERALMAJORCHARACTERISTICS,AGAINMAKESTHEMODERNCOSTMANAGEMENTANDTHETRADITIONALMANAGEMENTCOMPARES,MANIFESTSTHEMODERNBUSINESSMANAGEMENTINTHECOMPARISONTHEIMPORTANCE,SHOULDOBTAINTHEENTERPRISETHEVALUE中文译文浅析企业项目成本管理1概述随着社会主义市场经济和现代企业制度的逐步建立和完善,成本管理成为现代企业非常关注的问题。研究现代成本管理,是一个既有一定意义,又有一定现实意义的问题。本文拟对此作一些简单的分析。2成本效益理念传统的成本管理是以企业是否节约为依据,片面地从降低成本乃至力求避免某些费用的发生入手。强调节约和节省。传统成本管理的目的可简单地归纳为减少支出、降低成本。这就是成本论成本的狭隘观念。在传统的计划经济下,产品实行统购统销,企业的产出等于企业的收入。因此,降低产品成本就意味着增加企业的收益,企业必然将成本管理的重点放在降低产品成本上,而陷入单纯的为降低成本而管理成本的滞后状态,不能为决策提供所需要的正确信息。随着市场经济的发展,卖方市场逐渐向买方市场转变,企业不能再将成本管理简单地等同于降低成本。因为,企业不仅要关注产品的生产成本,而且要关注其产品能在市场上实现的效益。在市场经济的环境下,适应瞬息万变的环境,获得经济效益取得持续性的竞争优势,始终是现代企业管理必须考虑的首要问题。企业成本管理工作中也应该树立成本效益观念,实现由传统的“节约、节省”观念向现代效益观念转变。特别是在我国市场经济体制逐步完善的今天,企业管理应以市场需求为导向,通过向市场提供质量尽可能高、功能尽可能完善的产品和服务,力求使企业获取尽可能多的利润。与企业管理的这一基本要求相适应,企业成本管理也就应与企业的整体经济效益直接联系起来,以一种新的认识观成本效益观念看待成本及其控制问题。企业的一切成本管理活动应以成本效益观念作为支配思想,从“投入”与“产出”的对比分析来看待“投入”(成本)的必要性、合理性,即努力以尽可能少的成本付出,创造尽可能多的使用价值,为企业获取更多的经济效益。这里,值得注意的是“尽可能少的成本付出”与“减少支出,降低成本”的概念是有区别的。“尽可能少的成本付出”,不就是节省或减少成本支出。它是运用成本效益观念来指导新产品的设计及老产品的改进工作。如在对市场需求进行调查分析的基础上,认识到如在产品的原有功能基础上新增某一功能,会使产品的市场占有率大幅度提高,那么,尽管为实现产品的新增功能会相应地增加一部分成本。只要这部分成本的增加能提高企业产品在市场的竞争力,最终为企业带来更大的经济效益,这种成本增加就是符合成本效益观念的。总之,在现代市场经济环境下的企业日常成本管理中,应对比“产出”看“投入”。研究成本增减与收益增减的关系,以确定最有利于提高效益的成本预测和决策方案。3战略成本观念战略成本管理的形成和发展是现代市场经济和竞争的必然结果。近二十年来企业环境发生了急剧的变化,全球性竞争日益激烈,为了适应这种竞争的需要,战略成本应运而生。不言而喻,成本是决定企业产品或劳务在竞争中能否取得份额以及占有多少份额的关键因素,而影响竞争成本的核心是企业的战略成本,而非传统的经营成本。实施战略成本管理有利于更新成本管理的观念。在传统成本管理中,成本管理的目的被归结为降低成本,节约成了降低成本的基本手段。不可否认,在成本管理中,节约作为一种手段是不容置疑的,但它不是唯一的手段,现代成本管理的目的“应该是以尽可能少的成本支出,获得尽可能多的使用价值,从而为赚取利润提供尽可能好的基础,从而提高成本效益。从战略成本管理的视角出发来分析成本管理的这一目标,不难发现,成本降低是有条件和限度的,在某些情况下控制成本费用,可能会导致产品质量和企业效益的下降。如果企业以较低的成本升幅,而取得更高的使用价值,从而大大提高企业的经济效益,企业何乐而不为。企业在市场上取得竞争优势取决于以同样的成本为顾客提供更优的使用价值或以较低成本提供相同的使用价值。企业采用何种成本战略,取决于企业整个的经营战略和竞争战略,成本管理必须为企业整个经营管理服务。在现代成本管理中,战略成本管理占有十分重要的地位,它突破了传统成本管理把成本局限在微观层面上的研究领域,把重心转向提高企业整体经济效益。成本计算既是成本会计的中心也是成本管理的基础,其重要地位无庸置疑。传统的成本计算包括以汇总、分

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