本文關(guān)鍵詞： 管理會(huì)計(jì) 產(chǎn)品生命周期 產(chǎn)品研發(fā)決策 成本效益分析 市場(chǎng)競(jìng)爭(zhēng)　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：2016年10月財(cái)政部發(fā)布了《管理會(huì)計(jì)基本指引》,突出說明了管理會(huì)計(jì)的重要地位。而當(dāng)下,雖然中國(guó)經(jīng)濟(jì)的增長(zhǎng)速度在放緩,但隨著消費(fèi)者對(duì)汽車追求的日益強(qiáng)烈,中國(guó)汽車市場(chǎng)的競(jìng)爭(zhēng)愈發(fā)激烈,國(guó)內(nèi)企業(yè)自主品牌也經(jīng)歷了從小到大的發(fā)展歷程。因此,隨著產(chǎn)能的快速擴(kuò)張,汽車行業(yè)競(jìng)爭(zhēng)壓力的增大,國(guó)內(nèi)部分自主品牌效益不佳甚至虧損的案例也已出現(xiàn)。提升自主品牌的競(jìng)爭(zhēng)力及盈利能力成為國(guó)內(nèi)車企關(guān)注的焦點(diǎn),所以本文基于國(guó)內(nèi)部分車企自主品牌效益不佳甚至虧損的背景,運(yùn)用管理會(huì)計(jì)相關(guān)理論及方法,結(jié)合市場(chǎng)競(jìng)爭(zhēng)因素,研究的主要問題是:(1)對(duì)B集團(tuán)自主品牌研發(fā)過程決策進(jìn)行分析,并根據(jù)其投放市場(chǎng)前后的數(shù)據(jù)進(jìn)行成本效益分析,發(fā)現(xiàn)研發(fā)管理決策不當(dāng)是如何影響產(chǎn)品生命周期后續(xù)階段,進(jìn)而導(dǎo)致其效益不佳甚至虧損的?(2)如何對(duì)研發(fā)過程管理決策進(jìn)行優(yōu)化,使自主品牌在其完整的生命周期內(nèi)實(shí)現(xiàn)盈利。本文的主要結(jié)論為:基于對(duì)管理會(huì)計(jì)方法和產(chǎn)品生命周期理論的恰當(dāng)運(yùn)用,突出表現(xiàn)了研發(fā)階段在整個(gè)產(chǎn)品生命周期中的重要地位;分析出了研發(fā)過程中,具體的決策和管理對(duì)國(guó)內(nèi)自主品牌盈虧的重要影響;給出了研發(fā)過程中決策優(yōu)化的建議,為國(guó)內(nèi)自主品牌在其完整的生命周期內(nèi)實(shí)現(xiàn)盈利提供了依據(jù)。本文的創(chuàng)新性在于:現(xiàn)有文獻(xiàn)多集中在對(duì)整個(gè)生命周期產(chǎn)品價(jià)值管理、對(duì)研發(fā)投資相關(guān)問題進(jìn)行實(shí)證研究、對(duì)研發(fā)階段成本方面的控制以及對(duì)整車研發(fā)過程的流程進(jìn)行優(yōu)化,沒有從研發(fā)階段管理的角度入手進(jìn)行分析。而本文是基于國(guó)內(nèi)部分汽車企業(yè)自主品牌效益不佳甚至虧損的現(xiàn)實(shí)背景,站在財(cái)務(wù)和非財(cái)務(wù)的雙重視角下看研發(fā)過程,對(duì)研發(fā)過程決策不到位導(dǎo)致的虧損進(jìn)行了詳細(xì)的分析,對(duì)研發(fā)過程決策不當(dāng)明確要進(jìn)行優(yōu)化改進(jìn),提出的優(yōu)化措施能夠?yàn)槠嚻髽I(yè)開發(fā)有競(jìng)爭(zhēng)力和盈利能力的自主品牌提供借鑒,具有很強(qiáng)的實(shí)踐性。本文研究的重要意義在于:在理論上,加深管理會(huì)計(jì)理論與方法的認(rèn)知,使其在汽車產(chǎn)品研發(fā)過程決策中自如運(yùn)用;在實(shí)踐上,本文的研發(fā)過程決策方案具有一定程度的普適性,國(guó)內(nèi)汽車企業(yè)在整車開發(fā)過程中,可參考此優(yōu)化方案,調(diào)整企業(yè)研發(fā)過程決策,更好地在財(cái)務(wù)可行性上提升企業(yè)整體價(jià)值。
[Abstract]:In October 2016, the Ministry of Finance issued the basic guidelines for Management Accounting, highlighting the importance of management accounting. However, with the increasingly strong pursuit of cars by consumers, the competition in China's automobile market is becoming more and more fierce, and domestic enterprises' independent brands have also experienced a process of development from small to large. Therefore, with the rapid expansion of production capacity. With the increase of competition pressure in automobile industry, some cases of domestic independent brand benefit are not good or even loss. To improve the competitiveness and profitability of independent brand has become the focus of domestic auto enterprises. So this paper based on some domestic auto enterprises own brand benefit poor or even loss background, using management accounting related theories and methods, combined with market competition factors. The main problem of the study is: (1) to analyze the decision-making of R & D process of B Group's independent brand, and to analyze the cost and benefit according to the data before and after it is put into the market. How do we find that the improper decision of R & D management affects the subsequent stage of the product life cycle and leads to its poor benefit or even loss? 2) how to optimize the decision of R & D process management. The main conclusions of this paper are: based on the proper use of management accounting methods and product life cycle theory. It highlights the important position of R & D stage in the whole product life cycle. The paper analyzes the important influence of specific decision and management on the profit and loss of domestic independent brand in the process of R & D. The suggestions of decision optimization in the process of R & D are given. It provides the basis for the domestic independent brand to realize the profit in its complete life cycle. The innovation of this paper is that the existing literature focuses on the value management of the whole life cycle product. Empirical research on R & D investment related issues, the cost of R & D phase control and the process of vehicle R & D process optimization. Not from the perspective of R & D phase management. But this paper is based on the domestic automotive enterprises of the lack of efficiency or even loss of the actual background of the independent brand. From the perspective of finance and non-finance, the paper analyzes the loss caused by the poor decision of R & D process, and makes the optimization and improvement of the improper decision of R & D process. The proposed optimization measures can provide reference for automobile enterprises to develop competitive and profitable independent brands, and have a strong practicality. The significance of this study lies in: in theory. Deepen the cognition of management accounting theory and method, make it be used freely in the decision-making of automobile product research and development process; In practice, the R & D decision-making scheme of this paper has a certain degree of universality, domestic automobile enterprises in the vehicle development process, can refer to this optimization scheme, adjust the enterprise R & D process decision. Better in the financial feasibility of enhancing the overall value of the enterprise.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F273.1

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本文編號(hào)：1457351