摘要
航空制造企业的产品普遍具有多品种、小批量、作业高度交叉等特点,每个项目从立项、研发设计到生产制造和销售服务等环节的成功运行需要一套科学高效的管理体系指导,才能得到客户对产品品质、服务价值的认同,从而引导消费需求,为企业创造发展机会。本文以江西洪都航空工业集团有限责任公司(以下简称航空工业洪都)为例,公司通过建立以客户价值和企业战略为导向的全生命周期项目价值管理模型,将技术与经济深度融合,围绕关键业务域,运用管理工具,实施贯穿产品全生命周期的项目价值管理策略,从而促进了企业商业成功,增强了核心竞争力。
Taking Jiangxi Hongdu Aeronautical Industry Group Co., Ltd.(abbreviated as Hongdu of Aviation Industry) as an example, this paper shows how the company established a life-cycle project value management model based on customer value proposition and enterprise strategy. The integration between finance and business around key business domains and usage of value creation management throughout the project lifecycle helped the company achieve business success and enhanced its core competitiveness.
引文
[1]阿特金森.管理会计(第五版).清华大学出版社,2009.
[2]顾惠忠.卓越经营者与财务管理.清华大学出版社,2016.