一汽豐越公司汽車(chē)生產(chǎn)成本控制研究
發(fā)布時(shí)間：2018-11-02 12:48
【摘要】：由于改革開(kāi)放政策的全面推行以及在市場(chǎng)經(jīng)濟(jì)體制的影響下,促使我國(guó)企業(yè)的發(fā)展水平和自身能力發(fā)生了顯著變化。然而單從成本控制的角度分析,還有很大一部分企業(yè)存在各種成本浪費(fèi)或者控制效率低下的問(wèn)題,導(dǎo)致企業(yè)市場(chǎng)競(jìng)爭(zhēng)力不足及創(chuàng)造效益空間狹小,嚴(yán)重限制了企業(yè)的做強(qiáng)做大。近年來(lái),東北老工業(yè)基地經(jīng)濟(jì)發(fā)展持續(xù)放緩,很大程度上是由于長(zhǎng)期以來(lái)老國(guó)有企業(yè)成本管理缺乏戰(zhàn)略規(guī)劃、企業(yè)員工“吃大鍋飯”的思維意識(shí)、成本管理沒(méi)有形成體系等原因所致。本文所研究的對(duì)象一汽豐越公司正好處在我國(guó)汽車(chē)工業(yè)的發(fā)源地——東北長(zhǎng)春,是一汽與豐田汽車(chē)的合資公司,各占50%股份。公司主要負(fù)責(zé)汽車(chē)整車(chē)裝配生產(chǎn),相關(guān)車(chē)型技術(shù)由豐田公司提供,而汽車(chē)銷(xiāo)售由獨(dú)立的銷(xiāo)售公司負(fù)責(zé)。因此,對(duì)于一汽豐越公司而言,汽車(chē)生產(chǎn)成本是公司最大的成本構(gòu)成之一�？刂坪蒙a(chǎn)成本,對(duì)于公司提高利潤(rùn)、強(qiáng)化市場(chǎng)競(jìng)爭(zhēng)力有著舉足輕重的意義。然而,公司從2012年進(jìn)入大規(guī)模批量生產(chǎn)以來(lái),生產(chǎn)成本的控制未能跟上公司發(fā)展的步伐,生產(chǎn)成本高位徘徊,在中國(guó)豐田事業(yè)體內(nèi)部競(jìng)爭(zhēng)力逐漸下降。為此,公司有必要從戰(zhàn)略的高度重新梳理生產(chǎn)成本控制體系,利用科學(xué)有效的成本控制方法,才能不斷改善公司成本狀況,提高經(jīng)濟(jì)效益和競(jìng)爭(zhēng)力。本文首先基于國(guó)內(nèi)外成本控制方法的相關(guān)內(nèi)容,對(duì)成本控制的代表性方法理論進(jìn)行了簡(jiǎn)要概述,如全面成本控制法、工藝定額法、標(biāo)準(zhǔn)成本法、成本企劃、目標(biāo)成本法等控制方法。接著對(duì)公司整個(gè)生產(chǎn)成本控制的情況做了把握,同時(shí)挖掘出生產(chǎn)成本控制實(shí)施中存在的三個(gè)大的課題:生產(chǎn)成本戰(zhàn)略規(guī)劃不清晰、企業(yè)員工生產(chǎn)成本控制意識(shí)欠缺、規(guī)�；a(chǎn)成本控制體系能力不足。然后對(duì)公司生產(chǎn)成本控制的三大課題提出了改進(jìn)措施,即:第一,在新車(chē)導(dǎo)入前制定生產(chǎn)成本的戰(zhàn)略規(guī)劃,通過(guò)事業(yè)體對(duì)標(biāo)、競(jìng)爭(zhēng)車(chē)型對(duì)標(biāo),與豐田公司商品企畫(huà)部門(mén)對(duì)新車(chē)生產(chǎn)成本目標(biāo)進(jìn)行全面地研討確定;第二,全面構(gòu)建員工降成本的職場(chǎng)氛圍,通過(guò)成本戰(zhàn)略目標(biāo)的宣貫、危機(jī)意識(shí)的建立、員工降成本成果獲得感最大化等措施來(lái)推行;第三,建立完善的規(guī)�；a(chǎn)成本控制體系,重點(diǎn)從預(yù)算制定規(guī)則的完善、鼓勵(lì)工藝技術(shù)創(chuàng)新、成本管理方法創(chuàng)新等三個(gè)方面進(jìn)行完善。最后對(duì)提出的對(duì)策方案如何順利有效地實(shí)施明確了保障措施,設(shè)立生產(chǎn)成本戰(zhàn)略規(guī)劃委員會(huì)作為生產(chǎn)成本管理的最高機(jī)構(gòu),制定各部門(mén)關(guān)于生產(chǎn)成本控制的業(yè)務(wù)流程,還結(jié)合我國(guó)制造強(qiáng)國(guó)戰(zhàn)略——中國(guó)制造2025,導(dǎo)入IT智能管理信息技術(shù)系統(tǒng),以及推進(jìn)問(wèn)題解決的例會(huì)制度。在為公司改進(jìn)生產(chǎn)成本控制方法的過(guò)程中,本文從公司所屬的汽車(chē)制造行業(yè)特點(diǎn)出發(fā),優(yōu)化了適合本公司生產(chǎn)成本控制的方法體系,解決公司主要存在的生產(chǎn)成本控制問(wèn)題,對(duì)本行業(yè)的其他企業(yè)或類(lèi)似企業(yè)具有很大的借鑒意義。
[Abstract]:Due to the overall implementation of the reform and opening-up policy and the impact of the market economic system, the development level and the self-capability of our enterprises have changed significantly. However, from the angle analysis of cost control, there is a large proportion of enterprises with various cost waste or low control efficiency, which leads to the insufficient competitiveness of the enterprise market and the narrow creation efficiency space, which severely limits the enterprise's ability to do big. In recent years, the sustained slowdown in the economic development of the old industrial base in Northeast China is largely due to the lack of strategic planning for the cost management of the old state-owned enterprises for a long time, the thinking consciousness and the cost management of the enterprise staff that have not formed the system and so on. The research object of FAW-feng Company is in the birthplace of China's automobile industry. Changchun, the joint venture between FAW and Toyota Motor Co., Ltd., accounting for 50% of the shares. The company is mainly responsible for the automobile assembly production, the related vehicle model technology is provided by the Toyota Company, and the auto sales are the responsibility of the independent sales company. Therefore, for FAW-Feng Company, the production cost of automobile is one of the largest cost components of the company. Controlling the production cost is very important for the company to improve the profit and strengthen the market competitiveness. However, since the company entered large-scale mass production in 2012, the control of the production cost failed to keep up with the pace of the company's development, and the production cost remained high, and the internal competitiveness of the Toyota cause in China gradually declined. Therefore, it is necessary to re-comb the production cost control system from the strategy level, and utilize the scientific and effective cost control method in order to continuously improve the company's cost situation and improve the economic efficiency and competitiveness. Firstly, based on the related contents of cost control method at home and abroad, the representative method theory of cost control is briefly summarized, such as comprehensive cost control method, process quota method, standard cost method, cost plan, target cost method and so on. Then we grasp the whole production cost control of the company, and excavate the three big problems existing in the production cost control implementation: the strategic planning of production cost is unclear, the production cost control consciousness of the enterprise staff is short, and the capacity of the large-scale production cost control system is insufficient. Then it puts forward the improvement measures to the company's production cost control, namely: Firstly, the strategic plan of production cost is established before the introduction of the new car, and the target and the competitive model are marked by the industry body. Compared with Toyota's commodity-enterprise drawing department, the goal of the production cost of new cars is determined comprehensively; secondly, the workplace atmosphere of employee health-reducing cost is comprehensively constructed, and measures such as the publicity of the strategic objective of cost, the establishment of crisis awareness and the maximization of the achievement of employees' cost are maximized; Third, establish a perfect large-scale production cost control system, focus on the improvement of the budget preparation rules, encourage technological innovation, cost management method innovation and other aspects to improve. Finally, how to implement clear guarantee measures for the proposed countermeasures smoothly and effectively, establish the production cost strategic planning committee as the highest institution of production cost management, and establish the business process of each department about production cost control. It also combines our country's manufacturing power strategy _ China manufacturing 2025, importing IT intelligent management information technology system, and advancing the regular meeting system of problem solving. in the process of improving the production cost control method for the company, the paper optimizes the method system which is suitable for the production cost control of the company based on the characteristics of the automobile manufacturing industry to which the company belongs, and solves the problem that the production cost of the company mainly exists, has great reference significance to other enterprises or similar enterprises in the industry.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.471;F406.7
本文編號(hào)：2306052
[Abstract]:Due to the overall implementation of the reform and opening-up policy and the impact of the market economic system, the development level and the self-capability of our enterprises have changed significantly. However, from the angle analysis of cost control, there is a large proportion of enterprises with various cost waste or low control efficiency, which leads to the insufficient competitiveness of the enterprise market and the narrow creation efficiency space, which severely limits the enterprise's ability to do big. In recent years, the sustained slowdown in the economic development of the old industrial base in Northeast China is largely due to the lack of strategic planning for the cost management of the old state-owned enterprises for a long time, the thinking consciousness and the cost management of the enterprise staff that have not formed the system and so on. The research object of FAW-feng Company is in the birthplace of China's automobile industry. Changchun, the joint venture between FAW and Toyota Motor Co., Ltd., accounting for 50% of the shares. The company is mainly responsible for the automobile assembly production, the related vehicle model technology is provided by the Toyota Company, and the auto sales are the responsibility of the independent sales company. Therefore, for FAW-Feng Company, the production cost of automobile is one of the largest cost components of the company. Controlling the production cost is very important for the company to improve the profit and strengthen the market competitiveness. However, since the company entered large-scale mass production in 2012, the control of the production cost failed to keep up with the pace of the company's development, and the production cost remained high, and the internal competitiveness of the Toyota cause in China gradually declined. Therefore, it is necessary to re-comb the production cost control system from the strategy level, and utilize the scientific and effective cost control method in order to continuously improve the company's cost situation and improve the economic efficiency and competitiveness. Firstly, based on the related contents of cost control method at home and abroad, the representative method theory of cost control is briefly summarized, such as comprehensive cost control method, process quota method, standard cost method, cost plan, target cost method and so on. Then we grasp the whole production cost control of the company, and excavate the three big problems existing in the production cost control implementation: the strategic planning of production cost is unclear, the production cost control consciousness of the enterprise staff is short, and the capacity of the large-scale production cost control system is insufficient. Then it puts forward the improvement measures to the company's production cost control, namely: Firstly, the strategic plan of production cost is established before the introduction of the new car, and the target and the competitive model are marked by the industry body. Compared with Toyota's commodity-enterprise drawing department, the goal of the production cost of new cars is determined comprehensively; secondly, the workplace atmosphere of employee health-reducing cost is comprehensively constructed, and measures such as the publicity of the strategic objective of cost, the establishment of crisis awareness and the maximization of the achievement of employees' cost are maximized; Third, establish a perfect large-scale production cost control system, focus on the improvement of the budget preparation rules, encourage technological innovation, cost management method innovation and other aspects to improve. Finally, how to implement clear guarantee measures for the proposed countermeasures smoothly and effectively, establish the production cost strategic planning committee as the highest institution of production cost management, and establish the business process of each department about production cost control. It also combines our country's manufacturing power strategy _ China manufacturing 2025, importing IT intelligent management information technology system, and advancing the regular meeting system of problem solving. in the process of improving the production cost control method for the company, the paper optimizes the method system which is suitable for the production cost control of the company based on the characteristics of the automobile manufacturing industry to which the company belongs, and solves the problem that the production cost of the company mainly exists, has great reference significance to other enterprises or similar enterprises in the industry.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.471;F406.7
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