本文關鍵詞：一汽集團乘用車生產成本控制研究　出處：《吉林大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 成本控制 目標成本 作業(yè)成本

【摘要】：在全球的經濟發(fā)展中,汽車工業(yè)由于上下游關聯性大的特點,汽車工業(yè)總產值對各個主要汽車生產國經濟影響巨大。在全球汽車工業(yè)發(fā)展過程中,中國市場起到了巨大的推動作用。由于汽車保有量的迅速增長,中國汽車工業(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)日趨嚴格。隨著互聯網的推廣,以技術優(yōu)勢為競爭力的時代已經終結,成本控制能力成為提升產品競爭力的關鍵。作為中國汽車工業(yè)的四大集團之一,一汽集團是中國汽車產業(yè)發(fā)展的代表企業(yè)。在汽車工業(yè)面臨巨大轉型的壓力下,本文選擇一汽集團作為研究對象,對一汽集團乘用車生產成本控制方法進行研究改善,能夠幫助一汽集團在乘用車生產成本控制方面進行優(yōu)化,改善乘用車板塊成本競爭力,同時對其他乘用車生產企業(yè)提供借鑒。本文采用文獻分析法和案例分析法作為主要的研究方法。在文獻分析階段,對目前乘用車成本控制的相關理論進行梳理、分析,了解國內外對汽車生產企業(yè)的成本控制方法的研究現狀。目標成本法和作業(yè)成本法目前被制造型企業(yè)廣泛應用,在文獻分析階段,掌握這兩種主流方法的基本原理。在案例分析階段,對一汽集團乘用車生產成本控制現狀進行論述。一汽集團目前采用目標成本法對成本進行控制,控制工作涉及成本目標的制定、分解,成本估算,目標達成等過程。在成本控制過程中,存在成本測算準確率低,目標達成反饋周期長,成本控制無法考核等諸多問題。結合文獻分析的理論基礎,對一汽集團存在的上述問題進行深入分析和研究,尋找上述問題的成因。一汽集團在成本控制方面缺乏現代化的管理手段,成本控制工作的數據傳遞和處理仍然停留在手工階段,從而導致效率低下,準確率低,數據共享困難;在成本控制方法的選擇方面,由于目標成本法本身存在弊端,一汽集團僅僅選擇目標成本法作為唯一的成本控制方法,無法避免由于方法本身帶來的估算不準確、測算不全面等問題;在成本控制流程建設方面,一汽集團目前執(zhí)行的成本控制流程存在較多爭議點,對成本控制的全責劃分不明確,對成本控制工作的審批流程不健全,對成本控制的結果缺少明確的考核措施,從而導致成本工作無法做到規(guī)范化。上述三方面原因的存在,是導致成本控制工作現狀中存在問題的根源。在深入分析一汽集團乘用車成本控制問題的成因后,結合文獻分析法中所梳理的理論基礎和一汽集團的實際生產經營狀況,本文針對不同的原因,研究制定一汽集團乘用車生產成本優(yōu)化策略。在管理手段方面,建立成本數據管控平臺,在數據管控平臺中植入統一的成本測算模型,從而保證成本控制過程中的數據流轉、數據處理等工作通過系統實施,確保各公司的一致性和準確性,同時極大程度提高成本控制工作效率和數據共享程度,有效支撐集團管控策略;在成本控制方法選擇方面,以原有的目標成本法為基礎,引入作業(yè)成本法,通過目標成本法和作業(yè)成本法的有機結合,充分發(fā)揮兩種方法在目標管理和作業(yè)成本測算環(huán)節(jié)的優(yōu)勢,有效提升成本估算過程的準確性和全面性;在流程建設方面,以原有的成本控制流程為基礎,增加完善成本控制工作的審批環(huán)節(jié),明確成本控制結果的考核制度,建立標準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,實現集團統一化。本文研究過程所制定的優(yōu)化策略,能夠極大程度改善一汽集團成本控制工作現狀,提升成本控制效果,對于改善產品成本競爭力具有重要的意義。同時,對于其他汽車生產企業(yè)在改善產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.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.471;F406.7

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