本文關(guān)鍵詞：一汽集團(tuán)乘用車生產(chǎn)成本控制研究　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本控制 目標(biāo)成本 作業(yè)成本

【摘要】：在全球的經(jīng)濟(jì)發(fā)展中,汽車工業(yè)由于上下游關(guān)聯(lián)性大的特點(diǎn),汽車工業(yè)總產(chǎn)值對(duì)各個(gè)主要汽車生產(chǎn)國(guó)經(jīng)濟(jì)影響巨大。在全球汽車工業(yè)發(fā)展過(guò)程中,中國(guó)市場(chǎng)起到了巨大的推動(dòng)作用。由于汽車保有量的迅速增長(zhǎng),中國(guó)汽車工業(yè)面臨巨大的能源、交通、環(huán)保、資源等新的壓力,環(huán)保、油耗法規(guī)日趨嚴(yán)格。隨著互聯(lián)網(wǎng)的推廣,以技術(shù)優(yōu)勢(shì)為競(jìng)爭(zhēng)力的時(shí)代已經(jīng)終結(jié),成本控制能力成為提升產(chǎn)品競(jìng)爭(zhēng)力的關(guān)鍵。作為中國(guó)汽車工業(yè)的四大集團(tuán)之一,一汽集團(tuán)是中國(guó)汽車產(chǎn)業(yè)發(fā)展的代表企業(yè)。在汽車工業(yè)面臨巨大轉(zhuǎn)型的壓力下,本文選擇一汽集團(tuán)作為研究對(duì)象,對(duì)一汽集團(tuán)乘用車生產(chǎn)成本控制方法進(jìn)行研究改善,能夠幫助一汽集團(tuán)在乘用車生產(chǎn)成本控制方面進(jìn)行優(yōu)化,改善乘用車板塊成本競(jìng)爭(zhēng)力,同時(shí)對(duì)其他乘用車生產(chǎn)企業(yè)提供借鑒。本文采用文獻(xiàn)分析法和案例分析法作為主要的研究方法。在文獻(xiàn)分析階段,對(duì)目前乘用車成本控制的相關(guān)理論進(jìn)行梳理、分析,了解國(guó)內(nèi)外對(duì)汽車生產(chǎn)企業(yè)的成本控制方法的研究現(xiàn)狀。目標(biāo)成本法和作業(yè)成本法目前被制造型企業(yè)廣泛應(yīng)用,在文獻(xiàn)分析階段,掌握這兩種主流方法的基本原理。在案例分析階段,對(duì)一汽集團(tuán)乘用車生產(chǎn)成本控制現(xiàn)狀進(jìn)行論述。一汽集團(tuán)目前采用目標(biāo)成本法對(duì)成本進(jìn)行控制,控制工作涉及成本目標(biāo)的制定、分解,成本估算,目標(biāo)達(dá)成等過(guò)程。在成本控制過(guò)程中,存在成本測(cè)算準(zhǔn)確率低,目標(biāo)達(dá)成反饋周期長(zhǎng),成本控制無(wú)法考核等諸多問(wèn)題。結(jié)合文獻(xiàn)分析的理論基礎(chǔ),對(duì)一汽集團(tuán)存在的上述問(wèn)題進(jìn)行深入分析和研究,尋找上述問(wèn)題的成因。一汽集團(tuán)在成本控制方面缺乏現(xiàn)代化的管理手段,成本控制工作的數(shù)據(jù)傳遞和處理仍然停留在手工階段,從而導(dǎo)致效率低下,準(zhǔn)確率低,數(shù)據(jù)共享困難;在成本控制方法的選擇方面,由于目標(biāo)成本法本身存在弊端,一汽集團(tuán)僅僅選擇目標(biāo)成本法作為唯一的成本控制方法,無(wú)法避免由于方法本身帶來(lái)的估算不準(zhǔn)確、測(cè)算不全面等問(wèn)題;在成本控制流程建設(shè)方面,一汽集團(tuán)目前執(zhí)行的成本控制流程存在較多爭(zhēng)議點(diǎn),對(duì)成本控制的全責(zé)劃分不明確,對(duì)成本控制工作的審批流程不健全,對(duì)成本控制的結(jié)果缺少明確的考核措施,從而導(dǎo)致成本工作無(wú)法做到規(guī)范化。上述三方面原因的存在,是導(dǎo)致成本控制工作現(xiàn)狀中存在問(wèn)題的根源。在深入分析一汽集團(tuán)乘用車成本控制問(wèn)題的成因后,結(jié)合文獻(xiàn)分析法中所梳理的理論基礎(chǔ)和一汽集團(tuán)的實(shí)際生產(chǎn)經(jīng)營(yíng)狀況,本文針對(duì)不同的原因,研究制定一汽集團(tuán)乘用車生產(chǎn)成本優(yōu)化策略。在管理手段方面,建立成本數(shù)據(jù)管控平臺(tái),在數(shù)據(jù)管控平臺(tái)中植入統(tǒng)一的成本測(cè)算模型,從而保證成本控制過(guò)程中的數(shù)據(jù)流轉(zhuǎn)、數(shù)據(jù)處理等工作通過(guò)系統(tǒng)實(shí)施,確保各公司的一致性和準(zhǔn)確性,同時(shí)極大程度提高成本控制工作效率和數(shù)據(jù)共享程度,有效支撐集團(tuán)管控策略;在成本控制方法選擇方面,以原有的目標(biāo)成本法為基礎(chǔ),引入作業(yè)成本法,通過(guò)目標(biāo)成本法和作業(yè)成本法的有機(jī)結(jié)合,充分發(fā)揮兩種方法在目標(biāo)管理和作業(yè)成本測(cè)算環(huán)節(jié)的優(yōu)勢(shì),有效提升成本估算過(guò)程的準(zhǔn)確性和全面性;在流程建設(shè)方面,以原有的成本控制流程為基礎(chǔ),增加完善成本控制工作的審批環(huán)節(jié),明確成本控制結(jié)果的考核制度,建立標(biāo)準(zhǔn)的降成本改善工作規(guī)范。從而確保成本控制工作規(guī)范化,流程化,實(shí)現(xiàn)集團(tuán)統(tǒng)一化。本文研究過(guò)程所制定的優(yōu)化策略,能夠極大程度改善一汽集團(tuán)成本控制工作現(xiàn)狀,提升成本控制效果,對(duì)于改善產(chǎn)品成本競(jìng)爭(zhēng)力具有重要的意義。同時(shí),對(duì)于其他汽車生產(chǎn)企業(yè)在改善產(chǎn)品成本控制提供了良好的借鑒。
[Abstract]:In the global economic development, the automotive industry due to the characteristics of the upstream and downstream Association in the influence of the auto industry output value of each major automobile producing country economy is huge. In the process of development of the global automotive industry, China market has played a huge role in promoting. Due to the rapid growth of car ownership, car industry faces enormous Chinese energy, transportation, environmental protection, pressure, resources and other new environmental regulations, fuel consumption is more and more strict. With the popularization of the Internet, with technical advantages for competitive era has ended, the key to enhance the competitiveness of products is the ability to control costs. As one of the four Chinese automobile industry group, FAW Group is the representative of China automobile enterprise development in the automotive industry. Industry faces enormous pressure to change, the FAW Group as the research object, the passenger car production cost control method research of FAW Group This improvement can help optimize the FAW Group in the passenger car production cost control, improve the passenger sector cost competitiveness, but also provide reference for other passenger car production enterprises. This paper adopts the method of literature analysis and case analysis as the main research methods. In the literature review, analysis, analysis of the current passenger related theory the car cost control, domestic and foreign research status of automobile manufacturing enterprise cost control method. The understanding of target costing and activity-based costing is widely used in manufacturing enterprises, literature analysis, the basic principle of the two mainstream methods. In the case analysis, passenger car production cost control situation were discussed FAW Group, FAW Group. The control of the cost control target cost method, making work involves cost target decomposition, cost estimation, target A process. In the process of cost control, low accuracy of cost estimation, target feedback cycle is long, the cost control not assessment problems. On the basis of the theory of literature analysis, in-depth analysis and Research on the problems of the FAW Group, the causes for these problems. The lack of modern management of FAW group in terms of cost control, cost control data transmission and processing still remains in the manual stage, resulting in low efficiency, low accuracy, difficulty of data sharing; in terms of cost control methods, the target cost method itself has drawbacks, the FAW Group just as the only target cost method and cost control method, can not be avoided the estimation method itself is not accurate, the problem of calculating is not comprehensive; in terms of cost control in the construction process, the current implementation of the FAW Group There are many disputes process cost control, cost control of full responsibility division is not clear, the cost control work of the approval process is not perfect, the lack of a clear assessment of measures on cost control results, resulting in the cost of work can not be standardized. These three reasons exist, is leading to the existence of cost control problems in the current work the root causes. In depth analysis of FAW passenger car cost control problems, analysis of the actual situation of production and management theory combing method and FAW Group combined with the documents, according to the different reasons, study the development strategy of FAW Group by car. Production cost optimization in management means, the establishment of cost data management and control platform the model estimates the cost of unified embedded in data management and control platform, to ensure cost control in the process of data transfer, data processing and other work by the Department of The implementation of the system, and to ensure consistency and accuracy of each company, and greatly improve the work efficiency and cost control degree of data sharing, effective support group control strategy; in the choice of cost control method, the original target cost method as the foundation, by the introduction of activity-based costing and the combination of target costing and activity-based costing. Give full play to the advantages of the two methods in the target management and cost calculation process, effectively improve the accuracy of cost estimation process and comprehensive; in the process of construction, the original cost control process as the basis, increase the perfection of cost control work approval procedures, clear cost control results of the assessment system, establish the standard cost reduction to improve the working standard. In order to ensure cost control work standardization, process standardization, implementation of unified group. Optimization strategies make the research process, can greatly Improving the cost control status of the FAW Group and improving the cost control effect are of great significance for improving product cost competitiveness. Meanwhile, it provides a good reference for other car manufacturers to improve product cost control.

【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
【分類號(hào)】：F426.471;F406.7

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