近年来，随着我国科学技术的不断创新，我国逐渐从技术生产水平不足发展 成享誉世界的科技创新大国。伴随着工业设施以及科学技术的进步，打破传统新 技术研发的同时，随之而来的则是激烈的市场竞争。而企业的核心发展技术已经 成为了企业谋求生存发展的关键，尤其是企业在新产品研发过程中缺乏合理的项 目管理，从而导致企业在新产品研发过程中仍然存在研发成本高、研发周期长等 现象，严重的阻碍了企业新产品开发和制造。因此，如何在企业实施新产品研发 过程中，实施合理有效的项目成本管理方法成为了当下的战略性研究课题。 本文主要是对EW企业的新产品研发项目成本管理展开研究，通过研究EW 企业研发新产品的过程，发现EW企业进行新产品研发项目成本管理研究的必要 性，同时找出了EW企业在新产品研发过程中，所遇到的项目研发进度缓慢、研 发项目成本高、跨部门协作困难以及研发人员工作积极性不高这四个方面的问 题。 本文根据EW企业所遇到的新产品研发项目成本管理问题提出了针对性的 管理优化设计，首先是从项目成本进度流程实施优化设计；其次则是对项目成本 管理进行优化，主要是对研发项目成本的管理流程、预算模板以及成本信息三个 方面展开优化；再次，对EW企业的各个部门之间的协作结构展开优化设计，主 要对研发组织结构、研发流程以及阶段评审这三个方面展开优化；最后则是对研 发工作人员的绩效考评展开优化，主要是从EW企业的绩效管理流程、绩效评估 内容以及绩效激励展开优化设计。在完成EW企业新产品研发项目成本管理优化 设计后，本文还针对EW企业的产品研发管理体系提出了改进方案与改进措施。 本文的研究旨在于针对新产品研发项目成本管理控制不佳的企业提供一定 的参考价值，以期未来我国的制造业能够稳定的发展。 关键词：EW企业，项目成本管理，新产品研发，管理优化，成本控制，绩效 管理 III ABSTRACT In recent years, with the continuous innovation of science and technology in our country, our country has gradually developed from the insufficient level of technology production to a world-renowned country of science and technology innovation. Along with the progress of industrial facilities and science and technology, while breaking the traditional research and development of new technologies, there is also fierce market competition. The core development technology of enterprises has become the key to the survival and development of enterprises, especially the lack of reasonable project management in the process of new product development, which leads to the high cost of research and development and the long cycle of research and development in the process of new product development, which seriously hinders the manufacturing of new products. Therefore, how to implement a reasonable and effective project cost management method has become a strategic research topic. This thesis mainly studies the cost management of new product projects in EW enterprises. Through the study of the process of developing new products in EW enterprises, it finds out the necessity of cost management research of new product development projects in EW enterprises. At the same time, it also finds out the slow progress of project development and the completion of R&D projects encountered by EW enterprises in the process of new product development. Four problems are high cost, difficulty in cross-sectorial collaboration and low enthusiasm of R&D personnel. According to the cost management problems of new product R&D projects encountered by EW enterprises, this paper puts forward the corresponding management optimization design, which is carried out from the project cost schedule process first, then the project cost management is optimized, mainly including the management process of R&D project cost, budget template and cost information. Thirdly, optimize the collaboration structure among different departments of EW enterprise, mainly optimize the R&D organizational structure, R&D process and stage review. Finally, optimize the performance of R&D staff, mainly from the performance management process and performance of EW enterprise. The evaluation content and performance incentive are optimized. After completing the cost management IV optimization design of new product R&D project in EW enterprise, this paper also puts forward the improvement plan and measures for the product R&D management system of EW enterprise. The purpose of this study is to provide some reference value for enterprises with poor cost management control of new product R&D projects, in order to ensure the stable development of manufacturing industry in China in the future. KEY WORDS: EW Enterprise, Project Cost Management, New Product Development, Management Optimization, Cost Control, Performance Management V 目录 摘要................................................................................................................................ I ABSTRACT ................................................................................................................. III 目录............................................................................................................................... V 第1章 绪论.................................................................................................................. 1 1.1研究背景与意义............................................................................................... 1 1.1.1研究背景................................................................................................. 1 1.1.2研究意义................................................................................................. 2 1.2国内外研究现状............................................................................................... 2 1.3研究内容与研究方法....................................................................................... 4 1.3.1研究内容................................................................................................. 4 1.3.2研究方法................................................................................................. 6 第2章 新产品研发项目成本管理理论基础.............................................................. 7 2.1 项目成本管理的概述...................................................................................... 7 2.1.1项目管理理论基础................................................................................. 7 2.1.2项目成本管理的原则........................................................................... 10 2.1.3项目成本管理的理论框架................................................................... 10 2.2新产品研发项目管理理论概述..................................................................... 11 2.2.1新产品研发项目组织结构分析........................................................... 11 2.2.2新产品研发项目沟通管理理论........................................................... 15 2.2.3新产品研发项目管理绩效评价理论................................................... 16 第3章 EW公司新产品研发项目成本管理的现状及问题分析 ............................ 17 3.1 EW公司简介 ................................................................................................. 17 3.2 EW公司新产品研发项目成本管理现状 ..................................................... 17 3.2.1 EW公司新产品研发项目组织机构 ................................................... 17 3.2.2 EW公司业务现状 ............................................................................... 18 3.2.3 EW公司新产品研发项目成本种类 ................................................... 19 3.2.4 EW公司新产品研发项目成本管理的流程现状 ............................... 20 3.3 EW公司新产品研发项目成本管理的主要问题 ......................................... 21 3.3.1 EW公司近三年研发费用投入情况 ................................................... 21 3.3.2 EW公司新产品研发项目成本控制的重要性 ................................... 22 VI 3.3.3 EW公司新产品研发项目成本管理问题分析 ................................... 23 3.4 本章小结........................................................................................................ 27 第4章 EW公司新产品研发项目成本管理体系的优化研究 ................................ 29 4.1研发进度流程的优化设计............................................................................. 29 4.2研发成本管理的优化............................