比亚迪新能源汽车战略成本管理研究

发布时间：2018-03-15 03:37

本文选题：新能源汽车　切入点：战略成本管理　出处：《湘潭大学》2017年硕士论文　论文类型：学位论文

【摘要】：传统化石能源的日益枯竭带来的能源问题与化石能源利用带来的环境污染问题使得新能源汽车成为了全球汽车行业的未来发展方向。新能源汽车行业属于新兴行业,由于各项相关技术仍在发展当中,所以在国际上还尚未形成稳定的竞争格局。中国意识到这一趋势,自1991年起相继推出各项政策积极推动中国新能源汽车产业的健康快速发展。在国家补贴政策的带领下,中国新能源汽车产业发展迅速,直至2015年中国成功夺得全球新能源汽车销量冠军,取得了阶段性的胜利。基于此,政府自2017年开始逐步下调补贴标准,以加速中国新能源汽车产业的市场化进程。在政府补贴下调的背景下,首先,国内新能源汽车企业之间的竞争会加剧;其次,由于政府补贴只针对国内汽车企业,所以之前国外知名汽车企业生产的新能源汽车并没有进驻国内市场,而随着国内新能源汽车产业的逐步市场化,国外知名的新能源汽车企业将对国内新能源汽车企业形成巨大威胁。由此可见,国内新能源汽车行业的未来竞争态势不容乐观,国内新能源汽车企业为了生存和发展,取得长久的竞争优势至关重要,而致力于增强企业竞争能力、提高企业竞争地位的战略成本管理变成为了国内新能源汽车企业的必然选择。笔者以国内发展最好的以及在未来致力于新能源汽车发展的比亚迪股份有限公司为例,通过对其新能源汽车业务实施的战略成本管理进行研究,以进一步完善比亚迪新能源汽车业务的战略成本管理,同时也为新能源汽车行业的其他企业提供借鉴。笔者从价值链、战略定位、战略成本动因三个方面对比亚迪股份有限公司新能源汽车业务的战略成本管理现状进行了深入分析,结果发现比亚迪新能源汽车业务战略成本管理存在垂直整合过度、与供应商以及经销商缺乏沟通、研发力度下降的问题,这些问题导致了比亚迪存货积压、资金不足、产品质量降低、销售水平较低、研发水平下降等,进而阻碍了比亚迪新能源汽车业务竞争力的提升。因此,笔者基于比亚迪存在的问题,提出了相应的解决措施。首先,应将低附加值的业务作为非核心业务外包出去,以调整比亚迪新能源汽车业务的内部价值链;其次,企业应通过与供应商、经销商进行战略联盟,以降低库存、提高产品质量、提升销售水平;最后,企业应基于调整后的价值链,有针对性地加大研发力度,以提升研发水平,提升企业新能源汽车业务的竞争力。
[Abstract]:The energy problem caused by the depletion of traditional fossil energy and the environmental pollution caused by the utilization of fossil energy make the new energy automobile become the future development direction of the global automobile industry, which belongs to the new industry. Because the related technologies are still developing, a stable competition pattern has not yet been formed internationally. China is aware of this trend. Since 1991, various policies have been introduced to actively promote the healthy and rapid development of China's new energy automobile industry. Under the leadership of the state subsidy policy, China's new energy automobile industry has developed rapidly. Until 2015, China successfully won the global new energy car sales champion, and achieved a phased victory. Based on this, the government began to gradually reduce the subsidy standards in 2017. In order to speed up the marketization process of China's new energy automobile industry. Under the background of reduced government subsidies, first, competition among domestic new energy automobile enterprises will intensify; secondly, because government subsidies are only targeted at domestic automobile enterprises, So before, the new energy vehicles produced by well-known foreign automobile enterprises did not enter the domestic market, but with the gradual marketization of the domestic new energy automobile industry, Foreign well-known new energy automobile enterprises will pose a great threat to domestic new energy automobile enterprises. It can be seen that the future competition situation of domestic new energy automobile industry is not optimistic, domestic new energy automobile enterprises in order to survive and develop, Achieving a long-term competitive advantage is essential and is committed to enhancing the competitiveness of the enterprise, The strategic cost management to improve the competitive position of enterprises becomes the inevitable choice for domestic new energy automobile enterprises. The author takes BYD Co., Ltd., which is the best in China and devotes itself to the development of new energy vehicles in the future, as an example. In order to improve the strategic cost management of BYD's new energy vehicle business, and to provide reference for other enterprises in the new energy automobile industry, the author makes a study on the strategic cost management of the new energy automobile business. Strategic positioning, strategic cost drivers, three aspects of BYD Co., Ltd. New energy vehicle business strategic cost management status of in-depth analysis, The results showed that the strategic cost management of BYD's new energy vehicle business had the problems of excessive vertical integration, lack of communication with suppliers and dealers, and the decline of R & D efforts, which led to the backlog of inventory and insufficient funds of BYD. The lower product quality, lower sales level, lower R & D level and so on, further hindered the improvement of the competitiveness of BYD's new energy vehicle business. Therefore, based on the existing problems of BYD, the author put forward the corresponding solutions. The low value-added business should be outsourced as non-core business to adjust the internal value chain of BYD's new energy vehicle business. Secondly, enterprises should conduct strategic alliances with suppliers and dealers to reduce inventories and improve product quality. Finally, enterprises should strengthen R & D based on the adjusted value chain to improve the R & D level and enhance the competitiveness of the new energy automobile business.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.72

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