目标成本管理在P公司跨国研发项目上的应用与研究

发布时间：2018-01-10 10:24

本文关键词：目标成本管理在P公司跨国研发项目上的应用与研究　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着中国经济的快速发展和人民生活水平的提高,汽车已经大量进入寻常百姓家庭,中国汽车市场已经成为全球重要的市场之一。一方面,全球主要汽车企业纷纷在中国设立或扩充制造基地,将产品针对中国市场进行相应的的适配和调整,扩大其在中国的市场份额。另一方面,中国品牌的汽车企业在不断提升国内市场份额的基础上,也逐步走出国门,实施全球化的战略。在日益激烈的全球竞争形势下,如何有效地控制产品整个生命周期内的成本,成为汽车项目能否成败的十分重要因素。而跨国项目的管理模式对于减少研发的重复投入、缩短研发周期、快速将产品推向市场来说,有着十分重要的意义。目标成本管理作为一种先进的成本管理理念,从市场可接受的销售价格出发,结合公司长期业务利润目标,倒推出允许的目标成本,并将其作为产品整个生命周期内的控制目标,确保了企业盈利目标的顺利实现。本论文通过对目标成本管理理论的深入了解,以目标成本管理体系在某整车企业(P公司)跨国研发项目上的应用情况作为研究对象,综合运用作业成本管理、全生命周期成本管理、价值链成本管理等方法,结合跨国项目管理的特殊性,对P公司的现有目标成本管理体系在其跨国项目上的应用进行了分析,提出了优化当前的流程,开发能够实现快速且有效管理的配套应用软件系统的改进建议,有助于实现跨国项目成本的高效管理,进而达到降低总成本的目标。
[Abstract]:With the rapid development of Chinese economy and the improvement of people's living standard, the automobile has already entered the ordinary people's families in large numbers, and the Chinese automobile market has become one of the important markets in the world. Major automobile enterprises in the world have established or expanded manufacturing bases in China to adapt and adjust their products to the Chinese market to expand their market share in China. On the basis of increasing the domestic market share, the Chinese brand automobile enterprises also step by step out of the country and implement the strategy of globalization. Under the increasingly fierce global competition situation. How to effectively control the cost of the whole product life cycle has become a very important factor for the success or failure of automobile projects. However, the management mode of transnational projects can reduce the repeated investment of R & D and shorten the R & D cycle. As an advanced concept of cost management, target cost management starts from the acceptable sales price of the market and combines the company's long-term business profit objectives. This paper introduces the allowable target cost and regards it as the control goal of the whole product life cycle, which ensures the successful realization of the enterprise profit target. This paper has a deep understanding of the target cost management theory. Taking the application of the target cost management system in the transnational R & D project of a vehicle enterprise as the research object, the comprehensive use of activity-based cost management (ABCM), the whole life cycle cost management (LCM). Value chain cost management and other methods, combined with the particularity of transnational project management, analyzes the application of P Company's existing target cost management system in its transnational project, and puts forward the optimization of the current process. It is helpful to realize the efficient management of transnational project cost and achieve the goal of reducing the total cost by developing the improvement suggestion of supporting application software system which can realize fast and effective management.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F416.471

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