本文關(guān)鍵詞：CAR公司成本核算與分析相關(guān)問題研究　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： 成本管理 成本核算 成本分析

【摘要】：中國的汽車工業(yè)伴隨著新中國的成立而生,目前已有60多年的發(fā)展歷史。這60年的發(fā)展一半在計(jì)劃經(jīng)濟(jì)體制下,另一半在改革開放的大潮中。隨著中國經(jīng)濟(jì)的發(fā)展,人民收入的提高,家庭可支配收入的增加,消費(fèi)開始升級,耐用消費(fèi)品開始進(jìn)入家庭。汽車尤其是乘用車開始陸續(xù)進(jìn)入城市甚至農(nóng)村居民家中,汽車行業(yè)也開始了爆發(fā)式增長,2009年中國汽車產(chǎn)銷量躍居世界第一位。汽車行業(yè)的蓬勃發(fā)展引來國際國內(nèi)企業(yè)家爭先進(jìn)行投資,隨著國際油價(jià)節(jié)節(jié)攀升,道路堵塞嚴(yán)重、交通擁堵及環(huán)境惡化,2011年汽車產(chǎn)量增速下滑至0.84%,汽車行業(yè)產(chǎn)能嚴(yán)重過剩,汽車行業(yè)進(jìn)入成熟發(fā)展期,競爭十分慘烈。CAR公司是中國某大型汽車集團(tuán)的控股子公司,是該集團(tuán)發(fā)展自主品事業(yè)的主陣地。CAR公司自成立至2015年年末,共產(chǎn)銷車輛218萬輛;總資產(chǎn)增加四倍達(dá)到182億以上,銷售收入增加六倍,實(shí)現(xiàn)300億以上,累計(jì)上繳稅金超過260億,對區(qū)域經(jīng)濟(jì)發(fā)展做出了杰出貢獻(xiàn)。汽車是典型的規(guī)模經(jīng)濟(jì)行業(yè),但汽車行業(yè)嚴(yán)重的產(chǎn)能過剩及激烈的市場競爭給汽車企業(yè)尤其是自主汽車企業(yè)發(fā)展帶來巨大挑戰(zhàn)。CAR公司正是中國汽車行業(yè)自主汽車的先進(jìn)代表,更需要以更高的配置更低的價(jià)格去參與競爭,這種戰(zhàn)略的需求給企業(yè)成本控制能力提出了極高的要求,而成本核算的精準(zhǔn)度和成本分析的深度是成本控制尤為關(guān)鍵一環(huán)。CAR公司由于歷史原因,成本核算與分析存在許多問題,主要表現(xiàn)為:多個(gè)賬套核算問題;料成本核算投入歸集粗放及成本分配未對象化問題;材料成本價(jià)格差異延期波動(dòng)巨大問題;成本分析粗放問題。本文根據(jù)相關(guān)成本理論及作者的長期汽車企業(yè)成本管理經(jīng)驗(yàn),全面剖析了CAR公司成本核算與分析存在問題的原因,對標(biāo)同行業(yè)先進(jìn)的汽車成本管理經(jīng)驗(yàn),有針對性地設(shè)計(jì)了《成本核算多工廠一本帳方案》、《材料成本量差改善及對象化分配方案》、《材料成本價(jià)格差異改善方案》及《成本分析模塊方案》。為了確保這些改善項(xiàng)目順利進(jìn)行,本文制定了相應(yīng)的保障措施,預(yù)計(jì)了每個(gè)方案的預(yù)期效果。本文試圖通過對CAR公司成本核算與分析相關(guān)問題的研究,為汽車企業(yè)設(shè)計(jì)一個(gè)可行可復(fù)制的成本核算與分析模式,提升企業(yè)的成本控制水平,助力汽車企業(yè)成本戰(zhàn)略的實(shí)現(xiàn)。
[Abstract]:China automobile industry with the establishment of the new Chinese and students, currently has over 60 years of history. The development of 60 years half under the planned economy system, the other half in the tide of reform and opening up. With the development of Chinese economy, the improvement of people's income, household disposable income increases, consumption began to escalate. Durable consumer goods began to enter the family car. Especially the car started to enter the city and rural residents of the home, the automotive industry also began explosive growth, 2009 Chinese automobile production and sales ranked first in the world. The vigorous development of the auto industry has to invest in international and domestic entrepreneurs, along with the international oil price soaring, a serious road congestion, traffic congestion and environmental degradation, 2011 auto production growth fell to 0.84%, the automobile industry overcapacity, the auto industry entered the mature period of development, competition is very fierce.C AR is a subsidiary of a large Chinese automobile group company, is the main position of the.CAR group since the establishment of the independent development of products business to the end of 2015, total sales of 2 million 180 thousand vehicles; total assets increased four times more than 18 billion 200 million, sales revenue increased six times, achieve 30 billion, total taxes paid more than 26 billion make the outstanding contribution to the regional economic development. The automobile industry scale economy is typical, but the auto industry serious overcapacity and fierce competition in the market for automobile enterprises especially the development of independent automobile enterprise to bring the huge challenge to.CAR company is advanced on behalf of Chinese automobile industry of autonomous vehicles, with higher allocation to lower prices participate in the competition, the strategic demand put forward high requirements to the enterprise cost control, cost accounting and analysis of accuracy and cost is the depth of the cost control is The key part of.CAR, due to historical reasons, there are many problems in cost accounting and analysis, the main performance is: multiple account calculation; material cost accounting and cost allocation without extensive collection of investment object; material cost price difference delay huge fluctuation problem; the analysis of the problems of extensive. According to the long-term cost management of automobile enterprises experience related cost theory and the author, a comprehensive analysis of the cost accounting and analysis of the causes of the problems of CAR company, with the advanced automotive industry standard cost management experience, we have designed "cost accounting multi factory an account plan >, < the material cost and improve the differential object allocation scheme >, < improvement cost of material price difference scheme > and < >. In order to ensure that the project cost analysis module these improvement projects carried out smoothly, this paper formulates the corresponding security measures, is expected to each pre scheme This paper attempts to design a feasible and replicable cost accounting and analysis mode for automobile enterprises by studying the related problems of cost accounting and analysis of CAR company, improving the cost control level of enterprises, and promoting the realization of cost strategy of automobile enterprises.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.471;F406.72

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