發(fā)布時間：2018-04-09 04:09

  本文選題：汽車零部件制造　切入點：新項目報價　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文

【摘要】：社會在發(fā)展,時代在進步,全球化市場競爭激烈,信息化共享平臺日益完善,國內(nèi)汽車行業(yè)日益發(fā)展完善,從最初的整車進口到當前的自主開發(fā)、設(shè)計和生產(chǎn)。德國大眾在上世紀八十年代進駐上海,成立了首家合資汽車公司,此后,其他國家的一些汽車公司也涌入我國,與此同時,一些自主化品牌吉利、長城、奇瑞也如雨后春筍般發(fā)展起來,隨著汽車整車廠隊伍的日益壯大,整車零部件也同步發(fā)展起來,面對競爭激烈的全球化市場,我國汽車零部件制造業(yè)的營銷模式及盈利模式已經(jīng)從質(zhì)量競爭轉(zhuǎn)移到產(chǎn)品價格競爭,通過過度追求技術(shù)領(lǐng)先生產(chǎn)高端質(zhì)量產(chǎn)品,以及不斷關(guān)注產(chǎn)品差異性,已經(jīng)很難保證企業(yè)的競爭優(yōu)勢,這無疑對汽車零部件企業(yè)提出了更棘手的難題,在產(chǎn)品質(zhì)量同樣達標的前提下,只有保證更低的產(chǎn)品價格,才能取得訂單,投標報價是汽配企業(yè)在競標過程中的一個重要環(huán)節(jié),報價方法是否得當,價格是否合理,不僅影響企業(yè)能否中標,而且影響到企業(yè)在激烈競爭中能否持久穩(wěn)定的發(fā)展.本文從公司管理視角出發(fā),采用規(guī)范研究與案例分析相結(jié)合的方法,對國內(nèi)汽車零配件公司項目報價中存在的問題進行深入研究,以BL濾清器公司為例,分析其傳統(tǒng)項目報價方式,找出當中存在的問題,剖析問題帶來的負面影響,分析問題存在的原因,在此基礎(chǔ)上,提出以目標成本管理為導(dǎo)向的項目報價方式,用實際例證提出科學(xué)、合理、競爭優(yōu)勢顯著的報價方案,既能得到客戶認可,又能保證企業(yè)獲得良好的經(jīng)濟效益。接下來針對上述研究做概括總結(jié),從中立的角度對目標成本管理導(dǎo)向下的新項目報價進行分析評價,雖然目標成本管理法具有某些明顯的決策優(yōu)勢,但是在實施時也存在潛在的問題,特別是在為集中力量達到目標成本而轉(zhuǎn)移了對公司經(jīng)營管理中其他要素的關(guān)注。作者通過以BL濾清器公司的具體實例為標桿,針對其在項目報價中的方案體系,面向國內(nèi)汽車零配件公司提出了相應(yīng)的建議�；谏鲜鲅芯�,作者將視野擴大,將目光轉(zhuǎn)移到當今網(wǎng)上熱傳的CP模式即“關(guān)于讓客戶定價的模式”,它指的是產(chǎn)品銷售鏈中的利潤達到透明化,同質(zhì)化產(chǎn)品達到飽和情況下,消費者在購買商品時,按照自身需求和判斷,為產(chǎn)品設(shè)定大于成本價的定價方式。那么目標成本管理法會不會就是這種CP模式的進化體呢?CP模式會不會就是未來最終商業(yè)模式?從而將問題拋給讀者,引人深思。
[Abstract]:The society is developing, the times are progressing, the globalization market competition is fierce, the information sharing platform is improving day by day, the domestic automobile industry is developing day by day, from the original whole vehicle imports to the present independent development, the design and the production.German Volkswagen moved to Shanghai in the 1980s and set up its first joint venture car company. Since then, some auto companies from other countries have also poured into China. Meanwhile, some autonomous brands, Geely, the Great Wall,Chery also sprang up like a spring rain. With the growing ranks of automobile factories, car parts and components also developed simultaneously, facing the fierce competition of the global market.The marketing model and profit model of automobile parts manufacturing industry in China have been transferred from quality competition to product price competition, leading the production of high-end quality products through excessive pursuit of technology, and constantly paying attention to the difference of products.It is already very difficult to ensure the competitive advantage of enterprises. This undoubtedly poses a more difficult problem for auto parts enterprises. Under the premise that the quality of products is also up to standard, only by ensuring lower product prices can orders be obtained.Bidding quotation is an important link in the process of bidding of auto parts enterprises. Whether the bidding method is appropriate and the price is reasonable will not only affect whether the enterprise can win the bid, but also affect the sustainable and stable development of the enterprise in the fierce competition.From the perspective of company management, this paper uses the method of combining normative research and case analysis to deeply study the problems existing in the project quotation of domestic auto parts companies, taking BL filter Company as an example.On the basis of analyzing the traditional method of project quotation, finding out the existing problems, analyzing the negative effects of the problems, and analyzing the causes of the problems, the paper puts forward the project quotation mode based on the target cost management.The scientific, reasonable and competitive advantages of the quotation scheme can not only be approved by the customers, but also ensure the enterprises to obtain good economic benefits.Then summarize the above research, analyze and evaluate the new project quotation under the guidance of target cost management from the neutral angle, although the target cost management method has some obvious decision-making advantages,However, there are some potential problems in the implementation, especially in order to focus on the target cost and shift the attention to other elements in the management of the company.Taking the concrete example of BL filter company as the benchmark, the author puts forward the corresponding suggestions for the domestic automobile spare parts company in view of the scheme system in the project quotation.Based on the above research, the author expands his vision and turns his attention to the current online hot transfer of the CP model, the "Model for pricing customers", which refers to the transparency of the profits in the product chain and the saturation of the homogeneous product.Consumers, according to their own needs and judgments, set more than the cost of the product pricing.So will the target cost management approach be the evolution of this CP model? will the CP model be the ultimate business model in the future?So that the question to the reader, thought-provoking.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F416.4

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本文編號：1724771