B集团自主品牌产品研发管理决策分析及优化研究

发布时间：2018-01-23 10:41

本文关键词： 管理会计产品生命周期产品研发决策成本效益分析市场竞争　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：2016年10月财政部发布了《管理会计基本指引》,突出说明了管理会计的重要地位。而当下,虽然中国经济的增长速度在放缓,但随着消费者对汽车追求的日益强烈,中国汽车市场的竞争愈发激烈,国内企业自主品牌也经历了从小到大的发展历程。因此,随着产能的快速扩张,汽车行业竞争压力的增大,国内部分自主品牌效益不佳甚至亏损的案例也已出现。提升自主品牌的竞争力及盈利能力成为国内车企关注的焦点,所以本文基于国内部分车企自主品牌效益不佳甚至亏损的背景,运用管理会计相关理论及方法,结合市场竞争因素,研究的主要问题是:(1)对B集团自主品牌研发过程决策进行分析,并根据其投放市场前后的数据进行成本效益分析,发现研发管理决策不当是如何影响产品生命周期后续阶段,进而导致其效益不佳甚至亏损的?(2)如何对研发过程管理决策进行优化,使自主品牌在其完整的生命周期内实现盈利。本文的主要结论为:基于对管理会计方法和产品生命周期理论的恰当运用,突出表现了研发阶段在整个产品生命周期中的重要地位;分析出了研发过程中,具体的决策和管理对国内自主品牌盈亏的重要影响;给出了研发过程中决策优化的建议,为国内自主品牌在其完整的生命周期内实现盈利提供了依据。本文的创新性在于:现有文献多集中在对整个生命周期产品价值管理、对研发投资相关问题进行实证研究、对研发阶段成本方面的控制以及对整车研发过程的流程进行优化,没有从研发阶段管理的角度入手进行分析。而本文是基于国内部分汽车企业自主品牌效益不佳甚至亏损的现实背景,站在财务和非财务的双重视角下看研发过程,对研发过程决策不到位导致的亏损进行了详细的分析,对研发过程决策不当明确要进行优化改进,提出的优化措施能够为汽车企业开发有竞争力和盈利能力的自主品牌提供借鉴,具有很强的实践性。本文研究的重要意义在于:在理论上,加深管理会计理论与方法的认知,使其在汽车产品研发过程决策中自如运用;在实践上,本文的研发过程决策方案具有一定程度的普适性,国内汽车企业在整车开发过程中,可参考此优化方案,调整企业研发过程决策,更好地在财务可行性上提升企业整体价值。
[Abstract]:In October 2016, the Ministry of Finance issued the basic guidelines for Management Accounting, highlighting the importance of management accounting. However, with the increasingly strong pursuit of cars by consumers, the competition in China's automobile market is becoming more and more fierce, and domestic enterprises' independent brands have also experienced a process of development from small to large. Therefore, with the rapid expansion of production capacity. With the increase of competition pressure in automobile industry, some cases of domestic independent brand benefit are not good or even loss. To improve the competitiveness and profitability of independent brand has become the focus of domestic auto enterprises. So this paper based on some domestic auto enterprises own brand benefit poor or even loss background, using management accounting related theories and methods, combined with market competition factors. The main problem of the study is: (1) to analyze the decision-making of R & D process of B Group's independent brand, and to analyze the cost and benefit according to the data before and after it is put into the market. How do we find that the improper decision of R & D management affects the subsequent stage of the product life cycle and leads to its poor benefit or even loss? 2) how to optimize the decision of R & D process management. The main conclusions of this paper are: based on the proper use of management accounting methods and product life cycle theory. It highlights the important position of R & D stage in the whole product life cycle. The paper analyzes the important influence of specific decision and management on the profit and loss of domestic independent brand in the process of R & D. The suggestions of decision optimization in the process of R & D are given. It provides the basis for the domestic independent brand to realize the profit in its complete life cycle. The innovation of this paper is that the existing literature focuses on the value management of the whole life cycle product. Empirical research on R & D investment related issues, the cost of R & D phase control and the process of vehicle R & D process optimization. Not from the perspective of R & D phase management. But this paper is based on the domestic automotive enterprises of the lack of efficiency or even loss of the actual background of the independent brand. From the perspective of finance and non-finance, the paper analyzes the loss caused by the poor decision of R & D process, and makes the optimization and improvement of the improper decision of R & D process. The proposed optimization measures can provide reference for automobile enterprises to develop competitive and profitable independent brands, and have a strong practicality. The significance of this study lies in: in theory. Deepen the cognition of management accounting theory and method, make it be used freely in the decision-making of automobile product research and development process; In practice, the R & D decision-making scheme of this paper has a certain degree of universality, domestic automobile enterprises in the vehicle development process, can refer to this optimization scheme, adjust the enterprise R & D process decision. Better in the financial feasibility of enhancing the overall value of the enterprise.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F273.1

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