CBRC公司上海九号线项目成本内部控制问题与对策
本站原创 论文中文摘要：长客庞巴迪公司(以下简称“CBRC公司”)是一家合资企业,随着企业生产量白勺不断增加,企业内部控制体系不完善白勺问题随之暴露出来。以上海九号线为例,在项目执行过程中,由于外部市场风险白勺不确定性和企业内部白勺原因增加了上海九号线项目白勺成本,给企业造成了一些损失。这暴露出企业内部成本控制制度白勺设计流程及实施环节漏洞较多,企业在风险控制和项目成本方面白勺控制是企业进一步发展白勺关键因素。本文运用内部控制理论对CBRC公司进行分析,以关键控制点为核心,提出一套在项目执行阶段如何控制成本,控制风险,以实现公司目标利润白勺内部控制流程,同时运用控制自我评估(CSA)理论和方法对企业内部控制系统白勺有效性和恰当性实施进行自我评估。本论文对改善CBRC公司项目成本白勺内部控制有一定白勺价值,同时对同类企业项目内控制度白勺完善也具有一定白勺借鉴意义
Abstract（英文摘要）：www.328tibEt.cn Nowadays, cost control is getting more and more important along with the increasing of raw material price and market competition, as well as the decreasing product profit. Meanwhile, efficiently control costs become an essential factor that an enterprise can achieve in the market competition. Cost control is not only a way of compressing the costs, it needs to build a reasonable cost analyses and control system to provide the top management a clear enterprise cost structure, profit margin, and correct decision making suggestions, use internal control system to provide guarantee for enterprise development, and achieve the efficient cost control.To enhance and improve the internal control system becomes one of the key topics in theoretic and practice area. CBRC is a joint venture established by Changchun Railway Vehicle Company and Bombardier Holding Company (Mauritius). Problems in the company internal control is being exposed as the increasing of the production capacity, in this article I will take the SHL9 project as an example to talk about the cost control in CBRC, during the project execution, we found the project cost increasing due to the change of internal/external conditions and company internal problems, it shows the limitation of the process design and implementation in internal project cost control system, so we design the company internal control process, improve the internal control status, ensure the completion of the assets management rules, ensure the reliable accounting information, as well as taking account of how to control project cost, actual target margin to improve the company internal control structure.This article includes five parts:The first chapter is an introduction of SHL9 project. It includes the CBRC company introduction, organizational structure, and the company strategy, product characteristics, it provides a detailed analysis of the market possession rate, it also introduces the SHL9 project characters, including a brief description of the existing problems in the project execution. All these introductions will lead to the second chapter: The existing internal cost control problems in SHL9 project.The second chapter is a detailed description of the existing internal cost control problems in SHL9 project. It describes the problems through 4 aspects as design cost, purchase cost, risk control, and communication. Design cost problem is that CBRC don’t he a complete design and development system, it cannot fully absorb the foreign advanced technology, the foreign party leads the design process, but foreign design cost is very expensive, it is a main reason of the increasing design cost; the company pay more attention to the cost performance, the new recruited employees are not competent for the design work, their wrong design and delay also cause the high project cost; Purchase cost impact is that the long project period, increasing CPI, PPI index and raw material price, poor supplier performance assesent system, cause the supplier provided nonconforming parts; the shortage of risk control is mainly the exchange rate risk, design risk and purchase risk; the barrier of communication is because of the complex contractual relationship, to improve the efficient communication by enhance the cooperation and clear business processes between the consortium members and CBRC functions.The third chapters is SHL9 project internal cost control root cause analysis, it is one of the key parts of this article.In this chapter, it describes the internal control theory, from the COSO internal control framework: Internal control system comprises of 5 elements such as control conditions, risk evaluation, internal control activities, information & communication, supervision, etc. All the above-mentioned elements are lie on the top management manner of managing business, and become part of the management process. Then it analysis the internal control conditions, risk evaluation, HR management, etc; in the control activities we nominate approval authorities to expedite the approval process; strengthen the supervision function to ensure the correct IS information.The forth chapter is a description of redesign of the enterprise project internal cost control system base on the questions described in the third chapter. It is the core part of this article. The most essential of any system is execution, if the execution is poor, any mature system cannot achieve its expected results. Along with the establishment of the enterprise internal control standard committee in China, unique internal control standard is now getting established. To establish a unique internal control standard is not the final objectives, but the effective implementation is the real purpose.First settle the objectives of SHL9 project internal control framework. The objectives reflect the strategy level, only when the objectives determined, the corresponding contents scope can be determined, setting style and evaluation index system can be established. COSO report set the internal control objectives as: reliable financial report, efficient and effective business, and align with laws and regulations.As a joint venture, CBRC established internal control system to ensure the complete of assets management rules and ensure the accounting information reliable, CBRC also focus on how to control project cost, the actual target margin and improve the internal control framework.Secondly, strengthen the condition control. Condition control is a term for all factors that impact the establishment and execution of the internal control system. Condition control comprises unit management principle, business mode, enterprise organization structure, method of determining responsibility, and personnel policy, etc. therein the most important factor are the attitude from the top management and each level management to the internal control, impact from processes and its performance. Whether conditions controlled good or not, it directly impact the efficiency and the effectiveness of other control. It is the basic that other elements can work effectively. Condition control also impact the execution of the internal control system as well as the achievement of the business objectives and strategy objectives. An enterprise must clarify the rolls and responsibilities for senior management, functions, branches and basic operation units according to the business objectives, functional responsibilities and management requirements. It could be a best way of carrying out the internal control by break the responsibilities down to posts.Overall risk evaluation; Strengthen risk control at the strategy point of view, analysis enterprise strategy objective through SWOT tool, chose the corresponding strategy, determine the internal control point.The last one is strengthen project cost management, set up efficient control activities. Here analysis the topics from design change management process, establish high efficiency research and development team, material purchase cost control and supplier performance evaluation, etc.The fifth chapter is SHL9 project cost control evaluation-application of CSA method.Control Self Assesent (CSA) provides enterprise a method to do a self-evaluation on the internal control system to achieve objectives and control risk.CBRC mainly adopted process as bases from Steer Meeting rules. It chose processes and checks its performance and evaluates the objectives, CSA guide determine processes that reflect the key business objective in the Steer Meeting. Designed the appraisal system to supervise the SHL9 project cost internal control. The design of the cost internal control process can be an used as a reference for the same enterprise to improve its project internal cost control system.
论文关键词： 项目成本；内部控制；控制自我评估(CSA)；
Key words（英文摘要）：www.328tibEt.cn Project cost；internal control；Control Self Assesent (CSA)；
Abstract（英文摘要）：www.328tibEt.cn Nowadays, cost control is getting more and more important along with the increasing of raw material price and market competition, as well as the decreasing product profit. Meanwhile, efficiently control costs become an essential factor that an enterprise can achieve in the market competition. Cost control is not only a way of compressing the costs, it needs to build a reasonable cost analyses and control system to provide the top management a clear enterprise cost structure, profit margin, and correct decision making suggestions, use internal control system to provide guarantee for enterprise development, and achieve the efficient cost control.To enhance and improve the internal control system becomes one of the key topics in theoretic and practice area. CBRC is a joint venture established by Changchun Railway Vehicle Company and Bombardier Holding Company (Mauritius). Problems in the company internal control is being exposed as the increasing of the production capacity, in this article I will take the SHL9 project as an example to talk about the cost control in CBRC, during the project execution, we found the project cost increasing due to the change of internal/external conditions and company internal problems, it shows the limitation of the process design and implementation in internal project cost control system, so we design the company internal control process, improve the internal control status, ensure the completion of the assets management rules, ensure the reliable accounting information, as well as taking account of how to control project cost, actual target margin to improve the company internal control structure.This article includes five parts:The first chapter is an introduction of SHL9 project. It includes the CBRC company introduction, organizational structure, and the company strategy, product characteristics, it provides a detailed analysis of the market possession rate, it also introduces the SHL9 project characters, including a brief description of the existing problems in the project execution. All these introductions will lead to the second chapter: The existing internal cost control problems in SHL9 project.The second chapter is a detailed description of the existing internal cost control problems in SHL9 project. It describes the problems through 4 aspects as design cost, purchase cost, risk control, and communication. Design cost problem is that CBRC don’t he a complete design and development system, it cannot fully absorb the foreign advanced technology, the foreign party leads the design process, but foreign design cost is very expensive, it is a main reason of the increasing design cost; the company pay more attention to the cost performance, the new recruited employees are not competent for the design work, their wrong design and delay also cause the high project cost; Purchase cost impact is that the long project period, increasing CPI, PPI index and raw material price, poor supplier performance assesent system, cause the supplier provided nonconforming parts; the shortage of risk control is mainly the exchange rate risk, design risk and purchase risk; the barrier of communication is because of the complex contractual relationship, to improve the efficient communication by enhance the cooperation and clear business processes between the consortium members and CBRC functions.The third chapters is SHL9 project internal cost control root cause analysis, it is one of the key parts of this article.In this chapter, it describes the internal control theory, from the COSO internal control framework: Internal control system comprises of 5 elements such as control conditions, risk evaluation, internal control activities, information & communication, supervision, etc. All the above-mentioned elements are lie on the top management manner of managing business, and become part of the management process. Then it analysis the internal control conditions, risk evaluation, HR management, etc; in the control activities we nominate approval authorities to expedite the approval process; strengthen the supervision function to ensure the correct IS information.The forth chapter is a description of redesign of the enterprise project internal cost control system base on the questions described in the third chapter. It is the core part of this article. The most essential of any system is execution, if the execution is poor, any mature system cannot achieve its expected results. Along with the establishment of the enterprise internal control standard committee in China, unique internal control standard is now getting established. To establish a unique internal control standard is not the final objectives, but the effective implementation is the real purpose.First settle the objectives of SHL9 project internal control framework. The objectives reflect the strategy level, only when the objectives determined, the corresponding contents scope can be determined, setting style and evaluation index system can be established. COSO report set the internal control objectives as: reliable financial report, efficient and effective business, and align with laws and regulations.As a joint venture, CBRC established internal control system to ensure the complete of assets management rules and ensure the accounting information reliable, CBRC also focus on how to control project cost, the actual target margin and improve the internal control framework.Secondly, strengthen the condition control. Condition control is a term for all factors that impact the establishment and execution of the internal control system. Condition control comprises unit management principle, business mode, enterprise organization structure, method of determining responsibility, and personnel policy, etc. therein the most important factor are the attitude from the top management and each level management to the internal control, impact from processes and its performance. Whether conditions controlled good or not, it directly impact the efficiency and the effectiveness of other control. It is the basic that other elements can work effectively. Condition control also impact the execution of the internal control system as well as the achievement of the business objectives and strategy objectives. An enterprise must clarify the rolls and responsibilities for senior management, functions, branches and basic operation units according to the business objectives, functional responsibilities and management requirements. It could be a best way of carrying out the internal control by break the responsibilities down to posts.Overall risk evaluation; Strengthen risk control at the strategy point of view, analysis enterprise strategy objective through SWOT tool, chose the corresponding strategy, determine the internal control point.The last one is strengthen project cost management, set up efficient control activities. Here analysis the topics from design change management process, establish high efficiency research and development team, material purchase cost control and supplier performance evaluation, etc.The fifth chapter is SHL9 project cost control evaluation-application of CSA method.Control Self Assesent (CSA) provides enterprise a method to do a self-evaluation on the internal control system to achieve objectives and control risk.CBRC mainly adopted process as bases from Steer Meeting rules. It chose processes and checks its performance and evaluates the objectives, CSA guide determine processes that reflect the key business objective in the Steer Meeting. Designed the appraisal system to supervise the SHL9 project cost internal control. The design of the cost internal control process can be an used as a reference for the same enterprise to improve its project internal cost control system.
论文关键词： 项目成本；内部控制；控制自我评估(CSA)；
Key words（英文摘要）：www.328tibEt.cn Project cost；internal control；Control Self Assesent (CSA)；