發(fā)布時(shí)間：2018-04-02 14:00

  本文選題：汽車(chē)制造業(yè)　切入點(diǎn)：成本控制　出處：《蘭州財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：二十一世紀(jì)初,汽車(chē)行業(yè)繁榮不再,汽車(chē)制造業(yè)經(jīng)歷了市場(chǎng)的殘酷和無(wú)情。隨著我國(guó)汽車(chē)行業(yè)全面進(jìn)入市場(chǎng)經(jīng)濟(jì),我國(guó)汽車(chē)企業(yè)與世界汽車(chē)巨頭之間的價(jià)格競(jìng)爭(zhēng)不可避免,因此在價(jià)格競(jìng)爭(zhēng)中降低成本是我國(guó)汽車(chē)制造業(yè)的必然選擇,并且有效的進(jìn)行成本控制在日益激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境下顯得尤為重要。本文首先對(duì)汽車(chē)制造企業(yè)成本控制現(xiàn)狀進(jìn)行研究分析,其次借鑒相關(guān)理論和研究成果構(gòu)建評(píng)價(jià)汽車(chē)制造企業(yè)成本控制有效性的模型,進(jìn)而通過(guò)AHP-熵值法確定影響成本控制有效性各因素的權(quán)重,并根據(jù)權(quán)重系數(shù)結(jié)合相關(guān)的統(tǒng)計(jì)數(shù)據(jù)進(jìn)行了實(shí)證檢驗(yàn),最后對(duì)檢驗(yàn)的結(jié)果進(jìn)行分析以此得出本文的研究結(jié)論,并針對(duì)相關(guān)問(wèn)題提出對(duì)策。文章一共分六大部分。第一部分主要論述研究的背景及意義、研究?jī)?nèi)容與框架、研究方法和可能的創(chuàng)新之處等。第二部分對(duì)國(guó)內(nèi)外關(guān)于成本控制和成本控制有效性理論與實(shí)踐的相關(guān)研究進(jìn)行文獻(xiàn)梳理,進(jìn)而闡述下文運(yùn)用到的理論。第三部分首先依據(jù)行業(yè)環(huán)境、成本發(fā)展趨勢(shì)等對(duì)我國(guó)汽車(chē)制造業(yè)成本控制現(xiàn)狀進(jìn)行了分析,進(jìn)而從對(duì)現(xiàn)狀的分析中總結(jié)說(shuō)明我國(guó)汽車(chē)制造業(yè)成本控制存在的問(wèn)題。第四部分首先說(shuō)明汽車(chē)制造業(yè)成本控制有效性影響因素的判定標(biāo)準(zhǔn),進(jìn)而根據(jù)判定標(biāo)準(zhǔn)將判定維度分為管理制度、成本投入和收益產(chǎn)出三部分。第五部分選取近四年的汽車(chē)制造業(yè)上市公司為樣本,AHP-熵值法為評(píng)價(jià)方法,得出評(píng)價(jià)成本控制有效性三個(gè)維度及九個(gè)指標(biāo)的權(quán)重,計(jì)算出成本控制有效性的值,最后根據(jù)成本控制有效性的數(shù)值進(jìn)行進(jìn)一步分析。第六部分結(jié)合前文的實(shí)證結(jié)果得出以下結(jié)論:第一,汽車(chē)制造企業(yè)的成本控制有效性整體水平低,只有極個(gè)別企業(yè)在成本控制上效率較高。第二,汽車(chē)制造企業(yè)成本控制不穩(wěn)定,且受企業(yè)成本投入和管理制度的影響大。
[Abstract]:At the beginning of 21 ~ (th) century, the automobile industry was no longer prosperous, and the automobile manufacturing industry experienced the cruelty and ruthlessness of the market.With China's automobile industry entering the market economy, the price competition between Chinese automobile enterprises and the world automobile giants is inevitable. Therefore, reducing the cost in the price competition is the inevitable choice of our automobile manufacturing industry.And effective cost control in the increasingly fierce market competition environment is particularly important.In this paper, the current situation of cost control in automobile manufacturing enterprises is studied and analyzed, and then a model to evaluate the effectiveness of cost control in automobile manufacturing enterprises is built based on relevant theories and research results.Then the weight of the factors affecting the effectiveness of cost control is determined by the AHP- entropy method, and the empirical test is carried out according to the weight coefficient combined with the relevant statistical data. Finally, the results of the test are analyzed to draw the conclusion of this paper.The countermeasures are put forward in view of the related problems.The article is divided into six parts.The first part mainly discusses the research background and significance, research content and framework, research methods and possible innovations.The second part combs the literature about cost control and cost control effectiveness theory and practice at home and abroad, and then expounds the theory used in the following.The third part firstly analyzes the current situation of the cost control in China's automobile manufacturing industry according to the industry environment and the trend of cost development, and then summarizes the existing problems in the cost control of our country's automobile manufacturing industry from the analysis of the present situation.The fourth part first explains the criterion of the influencing factors of the effectiveness of cost control in automobile manufacturing industry, and then divides the decision dimension into three parts: management system, cost input and income output.The fifth part selects the automobile manufacturing listed company as the sample AHP- entropy value method, obtains the evaluation cost control validity three dimensions and the nine index weights, calculates the cost control validity value.Finally, according to the cost control effectiveness of the value of further analysis.The sixth part draws the following conclusions: first, the overall level of cost control effectiveness of automobile manufacturing enterprises is low, and only a few enterprises are more efficient in cost control.Secondly, the cost control of automobile manufacturing enterprises is unstable and influenced by the cost input and management system.
【學(xué)位授予單位】：蘭州財(cái)經(jīng)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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