华菱星马成本管理案例研究

发布时间：2018-01-03 13:00

本文关键词：华菱星马成本管理案例研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国经济在最近30年发展迅速,汽车行业作为国民经济的主导产业也在蓬勃发展,汽车行业的作用也越来越突出。汽车行业与上下游企业具有密切的关系,具有影响范围广的特点,即影响到国家整体经济发展水平,也影响到广大消费者的生活质量。华菱星马作为我国汽车行业中的佼佼者,对发展民族汽车产业、振兴民族品牌起到了重大作用。中国虽然对汽车行业提供各种保护措施,但随着“可持续发展”、“绿色环保”、“和谐”等理念的提出、全球经济的密切联系、中国劳动力市场的廉价现状以及汽车技术专业化的提升,大批国际汽车企业纷纷到中国建厂,国内汽车企业也在不断推出品牌化的产品、大打价格战,这即加剧了原有竞争的局面,也大大缩小了企业的利润空间。在原材料价格继续上升的形势下,中国民族汽车企业必须提高产品的市场占有率,必须转变以前的管理模式,尤其加强企业的成本管理,提高运营效率,在降低各项成本支出的同时增加企业的利润。当前,为了更好地实现企业的成本管理目标,必须立足企业现实,从整体上加强管理。本研究通过对华菱星马的相关成本费用进行深入挖掘,思考出现亏损的主要原因,从而为公司提高成本管理效率、增强盈利空间提出合理化建议。最终认为华菱星马为扭转目前亏损的状态,首先需要加强公司整体的成本控制观念,强化成本控制意识。本案例分析认为在原材料价格、人工成本普遍上涨的形势下,为提高利润空间,企业需要对相关费用进行控制,在行业竞争激烈的前提下,华菱星马迫切需要提高支出效益,从而提高获益空间。由于华菱星马管理费用中的研发投入太高,所以,需要对研发投入进行控制:借鉴行业领先经验完善公司研发流程,扩大国际影响力;改变研发方式;加强校企合作力度,缩短研发时滞,通过这些手段来降低研发支出等管理费用。对财务费用而言,由于华菱星马主要采用银行借款筹集资金,资金使用成本高,其中短期借款频繁发生,所以最后给出降低财务费用份额方案是华菱星马必须利用上市公司的身份在资本市场采用更多的融资渠道筹资,来达到降低成本的目的。本研究以华菱星马成本管理为案例研究对象,在分析的过程中阐述了加强成本管理对我国汽车企业研究的重要意义,最后提出有针对性的初步优化方案和实施保障。通过方案设计,最终改变华菱星马被证监会以“*ST”标识的现状,避免出现连续三年被标以“*ST”,最终退市的命运。同时也希望本案例研究能够为华菱星马提供有效方案,也为世界范围内各个汽车企业加强成本管理、提高企业管理水平提供借鉴。
[Abstract]:China's rapid economic development in recent 30 years, the automotive industry as the leading industry of the national economy is booming, the automotive industry has become increasingly prominent role. The automotive industry and downstream enterprises have a close relationship, has the characteristics of wide range of influence, which affects the whole national economic development level, but also affect the majority the quality of life of consumers. Valin star horse as a leader in China's automobile industry, the development of national automobile industry, it is of great significance to revitalize the national brand. Chinese while providing various protection measures for the auto industry, but with the "sustainable development", "green", "harmonious" concept, in close contact the global economy, the labor market situation and Chinese cheap car technology professional promotion, a large number of international automobile enterprises have to China factories, domestic automobile enterprises have been launched The brand of products, the price war, which intensified the original competition situation, also greatly reduced the profit space of the enterprise. In the raw material prices continue to rise in the situation, China national automobile enterprises must improve the product market share, must change the management mode, especially to strengthen the cost management of enterprise. To improve the operational efficiency, in reducing the cost of spending while increasing the profits of enterprises. At present, in order to better achieve the goal of enterprise cost management, must be based on the reality of the enterprise, strengthen the management on the whole. This study conducted by digging costs related to Valin star horse, the main reason about losses, resulting in increased cost the management efficiency for the company to enhance profitability and put forward reasonable suggestions. The final that Valin star horse to reverse the loss of the state, first of all need to strengthen the company's overall cost control Concept, strengthen the awareness of cost control. The case analysis in raw material prices, labor costs generally rose situation, in order to improve profit margins, companies need to control costs, the premise of the fierce competition in the industry, Valin star horse is an urgent need to improve expenditure efficiency, thereby improving the benefit space. Because of the development of Valin MA in management expenses investment is too high, so it is necessary to control the R & D Investment: Based on the industry-leading experience to improve company development process, expand the international influence of change; research and development; strengthen their cooperation efforts to shorten the development time, through these means to reduce the cost of R & D expenditure management. The financial costs, because of Valin star the horse is mainly use bank loans to raise funds, funds for the use of high cost, the short-term borrowing occurred frequently, so finally reduce the financial cost of share scheme is Hualing Star horse must use the identity of the listed companies in the capital market with more financing channels of financing, to achieve the purpose of reducing the cost. In this study, Valin star horse cost management as the research object in the process of analysis, this paper expounds the important significance of strengthening cost management research on China's automobile enterprises, and finally put forward some preliminary the optimization and implementation of security. Through the design, and ultimately change the SFC to Valin star horse of *ST "logo, to avoid the occurrence of three consecutive years are marked with" *ST ", the final delisting fate. I also hope that this case study can provide an effective solution for Valin star horse, but also to strengthen cost management each car companies in the world, improve the management level of the enterprise to provide reference.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.72

【相似文献】