本文選題：新能源汽車(chē)　切入點(diǎn)：戰(zhàn)略成本管理　出處：《湘潭大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：傳統(tǒng)化石能源的日益枯竭帶來(lái)的能源問(wèn)題與化石能源利用帶來(lái)的環(huán)境污染問(wèn)題使得新能源汽車(chē)成為了全球汽車(chē)行業(yè)的未來(lái)發(fā)展方向。新能源汽車(chē)行業(yè)屬于新興行業(yè),由于各項(xiàng)相關(guān)技術(shù)仍在發(fā)展當(dāng)中,所以在國(guó)際上還尚未形成穩(wěn)定的競(jìng)爭(zhēng)格局。中國(guó)意識(shí)到這一趨勢(shì),自1991年起相繼推出各項(xiàng)政策積極推動(dòng)中國(guó)新能源汽車(chē)產(chǎn)業(yè)的健康快速發(fā)展。在國(guó)家補(bǔ)貼政策的帶領(lǐng)下,中國(guó)新能源汽車(chē)產(chǎn)業(yè)發(fā)展迅速,直至2015年中國(guó)成功奪得全球新能源汽車(chē)銷(xiāo)量冠軍,取得了階段性的勝利�；诖�,政府自2017年開(kāi)始逐步下調(diào)補(bǔ)貼標(biāo)準(zhǔn),以加速中國(guó)新能源汽車(chē)產(chǎn)業(yè)的市場(chǎng)化進(jìn)程。在政府補(bǔ)貼下調(diào)的背景下,首先,國(guó)內(nèi)新能源汽車(chē)企業(yè)之間的競(jìng)爭(zhēng)會(huì)加劇;其次,由于政府補(bǔ)貼只針對(duì)國(guó)內(nèi)汽車(chē)企業(yè),所以之前國(guó)外知名汽車(chē)企業(yè)生產(chǎn)的新能源汽車(chē)并沒(méi)有進(jìn)駐國(guó)內(nèi)市場(chǎng),而隨著國(guó)內(nèi)新能源汽車(chē)產(chǎn)業(yè)的逐步市場(chǎng)化,國(guó)外知名的新能源汽車(chē)企業(yè)將對(duì)國(guó)內(nèi)新能源汽車(chē)企業(yè)形成巨大威脅。由此可見(jiàn),國(guó)內(nèi)新能源汽車(chē)行業(yè)的未來(lái)競(jìng)爭(zhēng)態(tài)勢(shì)不容樂(lè)觀,國(guó)內(nèi)新能源汽車(chē)企業(yè)為了生存和發(fā)展,取得長(zhǎng)久的競(jìng)爭(zhēng)優(yōu)勢(shì)至關(guān)重要,而致力于增強(qiáng)企業(yè)競(jìng)爭(zhēng)能力、提高企業(yè)競(jìng)爭(zhēng)地位的戰(zhàn)略成本管理變成為了國(guó)內(nèi)新能源汽車(chē)企業(yè)的必然選擇。筆者以國(guó)內(nèi)發(fā)展最好的以及在未來(lái)致力于新能源汽車(chē)發(fā)展的比亞迪股份有限公司為例,通過(guò)對(duì)其新能源汽車(chē)業(yè)務(wù)實(shí)施的戰(zhàn)略成本管理進(jìn)行研究,以進(jìn)一步完善比亞迪新能源汽車(chē)業(yè)務(wù)的戰(zhàn)略成本管理,同時(shí)也為新能源汽車(chē)行業(yè)的其他企業(yè)提供借鑒。筆者從價(jià)值鏈、戰(zhàn)略定位、戰(zhàn)略成本動(dòng)因三個(gè)方面對(duì)比亞迪股份有限公司新能源汽車(chē)業(yè)務(wù)的戰(zhàn)略成本管理現(xiàn)狀進(jìn)行了深入分析,結(jié)果發(fā)現(xiàn)比亞迪新能源汽車(chē)業(yè)務(wù)戰(zhàn)略成本管理存在垂直整合過(guò)度、與供應(yīng)商以及經(jīng)銷(xiāo)商缺乏溝通、研發(fā)力度下降的問(wèn)題,這些問(wèn)題導(dǎo)致了比亞迪存貨積壓、資金不足、產(chǎn)品質(zhì)量降低、銷(xiāo)售水平較低、研發(fā)水平下降等,進(jìn)而阻礙了比亞迪新能源汽車(chē)業(yè)務(wù)競(jìng)爭(zhēng)力的提升。因此,筆者基于比亞迪存在的問(wèn)題,提出了相應(yīng)的解決措施。首先,應(yīng)將低附加值的業(yè)務(wù)作為非核心業(yè)務(wù)外包出去,以調(diào)整比亞迪新能源汽車(chē)業(yè)務(wù)的內(nèi)部?jī)r(jià)值鏈;其次,企業(yè)應(yīng)通過(guò)與供應(yīng)商、經(jīng)銷(xiāo)商進(jìn)行戰(zhàn)略聯(lián)盟,以降低庫(kù)存、提高產(chǎn)品質(zhì)量、提升銷(xiāo)售水平;最后,企業(yè)應(yīng)基于調(diào)整后的價(jià)值鏈,有針對(duì)性地加大研發(fā)力度,以提升研發(fā)水平,提升企業(yè)新能源汽車(chē)業(yè)務(wù)的競(jìng)爭(zhēng)力。
[Abstract]:The energy problem caused by the depletion of traditional fossil energy and the environmental pollution caused by the utilization of fossil energy make the new energy automobile become the future development direction of the global automobile industry, which belongs to the new industry. Because the related technologies are still developing, a stable competition pattern has not yet been formed internationally. China is aware of this trend. Since 1991, various policies have been introduced to actively promote the healthy and rapid development of China's new energy automobile industry. Under the leadership of the state subsidy policy, China's new energy automobile industry has developed rapidly. Until 2015, China successfully won the global new energy car sales champion, and achieved a phased victory. Based on this, the government began to gradually reduce the subsidy standards in 2017. In order to speed up the marketization process of China's new energy automobile industry. Under the background of reduced government subsidies, first, competition among domestic new energy automobile enterprises will intensify; secondly, because government subsidies are only targeted at domestic automobile enterprises, So before, the new energy vehicles produced by well-known foreign automobile enterprises did not enter the domestic market, but with the gradual marketization of the domestic new energy automobile industry, Foreign well-known new energy automobile enterprises will pose a great threat to domestic new energy automobile enterprises. It can be seen that the future competition situation of domestic new energy automobile industry is not optimistic, domestic new energy automobile enterprises in order to survive and develop, Achieving a long-term competitive advantage is essential and is committed to enhancing the competitiveness of the enterprise, The strategic cost management to improve the competitive position of enterprises becomes the inevitable choice for domestic new energy automobile enterprises. The author takes BYD Co., Ltd., which is the best in China and devotes itself to the development of new energy vehicles in the future, as an example. In order to improve the strategic cost management of BYD's new energy vehicle business, and to provide reference for other enterprises in the new energy automobile industry, the author makes a study on the strategic cost management of the new energy automobile business. Strategic positioning, strategic cost drivers, three aspects of BYD Co., Ltd. New energy vehicle business strategic cost management status of in-depth analysis, The results showed that the strategic cost management of BYD's new energy vehicle business had the problems of excessive vertical integration, lack of communication with suppliers and dealers, and the decline of R & D efforts, which led to the backlog of inventory and insufficient funds of BYD. The lower product quality, lower sales level, lower R & D level and so on, further hindered the improvement of the competitiveness of BYD's new energy vehicle business. Therefore, based on the existing problems of BYD, the author put forward the corresponding solutions. The low value-added business should be outsourced as non-core business to adjust the internal value chain of BYD's new energy vehicle business. Secondly, enterprises should conduct strategic alliances with suppliers and dealers to reduce inventories and improve product quality. Finally, enterprises should strengthen R & D based on the adjusted value chain to improve the R & D level and enhance the competitiveness of the new energy automobile business.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F406.72

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