A brief discussion on the application of comprehensive cost management system in military research institutes: taking research institute A as an example
浅谈军工科研院所全面成本管理体系应用——以A研究所为例

摘要

随着国内和国际环境的不断变化和市场竞争的日益激烈，企业要想在竞争中生存并发展，就要在保证产品质量、安全、交付周期的情况下，尽最大努力地降低产品成本。而我国军工科研院所依然普遍存在成本意识薄弱，成本核算和管理方法过时等现象，造成产品成本不能得到有效控制，已不能适应激烈竞争市场环境下对成本管理的要求。基于此，A研究所以全面成本管理理论为基础，重新梳理优化内部价值链业务流程，以货币形式量化资源和活动，建立有效的激励机制来激发员工团队协作意识，将企业的战略和经营目标与企业内部的组织、岗位及个人目标有效对接，促使在流程各环节上提升成本管控能力，从而增强企业整体竞争能力。

Abstract

With the continuous changes in the domestic and international environment and the increasingly fierce market competition, for enterprises to survive and develop in the competition, they must, while ensuring product quality, safety and delivery cycle, make every effort to reduce product costs. However, in China's military research institutes, there are still widespread problems such as weak cost awareness and outdated cost accounting and management methods, which result in the inability to effectively control product costs and are no longer able to meet the requirements of cost management in the highly competitive market environment. Based on this, Research Institute A, taking the theory of comprehensive cost management as the foundation, has reorganized and optimized the internal value chain business processes, quantified resources and activities in monetary form, established an effective incentive mechanism to stimulate employees' sense of teamwork, and effectively connected the enterprise's strategic and business goals with the organizational, job and individual goals within the enterprise. Promote the improvement of cost control capabilities at each stage of the process, thereby enhancing the overall competitiveness of the enterprise.