基于AHP-熵值法的汽车制造业成本控制有效性研究

发布时间：2018-04-02 14:00

本文选题：汽车制造业　切入点：成本控制　出处：《兰州财经大学》2017年硕士论文

【摘要】：二十一世纪初,汽车行业繁荣不再,汽车制造业经历了市场的残酷和无情。随着我国汽车行业全面进入市场经济,我国汽车企业与世界汽车巨头之间的价格竞争不可避免,因此在价格竞争中降低成本是我国汽车制造业的必然选择,并且有效的进行成本控制在日益激烈的市场竞争环境下显得尤为重要。本文首先对汽车制造企业成本控制现状进行研究分析,其次借鉴相关理论和研究成果构建评价汽车制造企业成本控制有效性的模型,进而通过AHP-熵值法确定影响成本控制有效性各因素的权重,并根据权重系数结合相关的统计数据进行了实证检验,最后对检验的结果进行分析以此得出本文的研究结论,并针对相关问题提出对策。文章一共分六大部分。第一部分主要论述研究的背景及意义、研究内容与框架、研究方法和可能的创新之处等。第二部分对国内外关于成本控制和成本控制有效性理论与实践的相关研究进行文献梳理,进而阐述下文运用到的理论。第三部分首先依据行业环境、成本发展趋势等对我国汽车制造业成本控制现状进行了分析,进而从对现状的分析中总结说明我国汽车制造业成本控制存在的问题。第四部分首先说明汽车制造业成本控制有效性影响因素的判定标准,进而根据判定标准将判定维度分为管理制度、成本投入和收益产出三部分。第五部分选取近四年的汽车制造业上市公司为样本,AHP-熵值法为评价方法,得出评价成本控制有效性三个维度及九个指标的权重,计算出成本控制有效性的值,最后根据成本控制有效性的数值进行进一步分析。第六部分结合前文的实证结果得出以下结论:第一,汽车制造企业的成本控制有效性整体水平低,只有极个别企业在成本控制上效率较高。第二,汽车制造企业成本控制不稳定,且受企业成本投入和管理制度的影响大。
[Abstract]:At the beginning of 21 ~ (th) century, the automobile industry was no longer prosperous, and the automobile manufacturing industry experienced the cruelty and ruthlessness of the market.With China's automobile industry entering the market economy, the price competition between Chinese automobile enterprises and the world automobile giants is inevitable. Therefore, reducing the cost in the price competition is the inevitable choice of our automobile manufacturing industry.And effective cost control in the increasingly fierce market competition environment is particularly important.In this paper, the current situation of cost control in automobile manufacturing enterprises is studied and analyzed, and then a model to evaluate the effectiveness of cost control in automobile manufacturing enterprises is built based on relevant theories and research results.Then the weight of the factors affecting the effectiveness of cost control is determined by the AHP- entropy method, and the empirical test is carried out according to the weight coefficient combined with the relevant statistical data. Finally, the results of the test are analyzed to draw the conclusion of this paper.The countermeasures are put forward in view of the related problems.The article is divided into six parts.The first part mainly discusses the research background and significance, research content and framework, research methods and possible innovations.The second part combs the literature about cost control and cost control effectiveness theory and practice at home and abroad, and then expounds the theory used in the following.The third part firstly analyzes the current situation of the cost control in China's automobile manufacturing industry according to the industry environment and the trend of cost development, and then summarizes the existing problems in the cost control of our country's automobile manufacturing industry from the analysis of the present situation.The fourth part first explains the criterion of the influencing factors of the effectiveness of cost control in automobile manufacturing industry, and then divides the decision dimension into three parts: management system, cost input and income output.The fifth part selects the automobile manufacturing listed company as the sample AHP- entropy value method, obtains the evaluation cost control validity three dimensions and the nine index weights, calculates the cost control validity value.Finally, according to the cost control effectiveness of the value of further analysis.The sixth part draws the following conclusions: first, the overall level of cost control effectiveness of automobile manufacturing enterprises is low, and only a few enterprises are more efficient in cost control.Secondly, the cost control of automobile manufacturing enterprises is unstable and influenced by the cost input and management system.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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