BL滤清器公司新项目报价研究

发布时间：2018-04-09 04:09

本文选题：汽车零部件制造　切入点：新项目报价　出处：《吉林财经大学》2017年硕士论文

【摘要】：社会在发展,时代在进步,全球化市场竞争激烈,信息化共享平台日益完善,国内汽车行业日益发展完善,从最初的整车进口到当前的自主开发、设计和生产。德国大众在上世纪八十年代进驻上海,成立了首家合资汽车公司,此后,其他国家的一些汽车公司也涌入我国,与此同时,一些自主化品牌吉利、长城、奇瑞也如雨后春笋般发展起来,随着汽车整车厂队伍的日益壮大,整车零部件也同步发展起来,面对竞争激烈的全球化市场,我国汽车零部件制造业的营销模式及盈利模式已经从质量竞争转移到产品价格竞争,通过过度追求技术领先生产高端质量产品,以及不断关注产品差异性,已经很难保证企业的竞争优势,这无疑对汽车零部件企业提出了更棘手的难题,在产品质量同样达标的前提下,只有保证更低的产品价格,才能取得订单,投标报价是汽配企业在竞标过程中的一个重要环节,报价方法是否得当,价格是否合理,不仅影响企业能否中标,而且影响到企业在激烈竞争中能否持久稳定的发展.本文从公司管理视角出发,采用规范研究与案例分析相结合的方法,对国内汽车零配件公司项目报价中存在的问题进行深入研究,以BL滤清器公司为例,分析其传统项目报价方式,找出当中存在的问题,剖析问题带来的负面影响,分析问题存在的原因,在此基础上,提出以目标成本管理为导向的项目报价方式,用实际例证提出科学、合理、竞争优势显著的报价方案,既能得到客户认可,又能保证企业获得良好的经济效益。接下来针对上述研究做概括总结,从中立的角度对目标成本管理导向下的新项目报价进行分析评价,虽然目标成本管理法具有某些明显的决策优势,但是在实施时也存在潜在的问题,特别是在为集中力量达到目标成本而转移了对公司经营管理中其他要素的关注。作者通过以BL滤清器公司的具体实例为标杆,针对其在项目报价中的方案体系,面向国内汽车零配件公司提出了相应的建议。基于上述研究,作者将视野扩大,将目光转移到当今网上热传的CP模式即“关于让客户定价的模式”,它指的是产品销售链中的利润达到透明化,同质化产品达到饱和情况下,消费者在购买商品时,按照自身需求和判断,为产品设定大于成本价的定价方式。那么目标成本管理法会不会就是这种CP模式的进化体呢?CP模式会不会就是未来最终商业模式?从而将问题抛给读者,引人深思。
[Abstract]:The society is developing, the times are progressing, the globalization market competition is fierce, the information sharing platform is improving day by day, the domestic automobile industry is developing day by day, from the original whole vehicle imports to the present independent development, the design and the production.German Volkswagen moved to Shanghai in the 1980s and set up its first joint venture car company. Since then, some auto companies from other countries have also poured into China. Meanwhile, some autonomous brands, Geely, the Great Wall,Chery also sprang up like a spring rain. With the growing ranks of automobile factories, car parts and components also developed simultaneously, facing the fierce competition of the global market.The marketing model and profit model of automobile parts manufacturing industry in China have been transferred from quality competition to product price competition, leading the production of high-end quality products through excessive pursuit of technology, and constantly paying attention to the difference of products.It is already very difficult to ensure the competitive advantage of enterprises. This undoubtedly poses a more difficult problem for auto parts enterprises. Under the premise that the quality of products is also up to standard, only by ensuring lower product prices can orders be obtained.Bidding quotation is an important link in the process of bidding of auto parts enterprises. Whether the bidding method is appropriate and the price is reasonable will not only affect whether the enterprise can win the bid, but also affect the sustainable and stable development of the enterprise in the fierce competition.From the perspective of company management, this paper uses the method of combining normative research and case analysis to deeply study the problems existing in the project quotation of domestic auto parts companies, taking BL filter Company as an example.On the basis of analyzing the traditional method of project quotation, finding out the existing problems, analyzing the negative effects of the problems, and analyzing the causes of the problems, the paper puts forward the project quotation mode based on the target cost management.The scientific, reasonable and competitive advantages of the quotation scheme can not only be approved by the customers, but also ensure the enterprises to obtain good economic benefits.Then summarize the above research, analyze and evaluate the new project quotation under the guidance of target cost management from the neutral angle, although the target cost management method has some obvious decision-making advantages,However, there are some potential problems in the implementation, especially in order to focus on the target cost and shift the attention to other elements in the management of the company.Taking the concrete example of BL filter company as the benchmark, the author puts forward the corresponding suggestions for the domestic automobile spare parts company in view of the scheme system in the project quotation.Based on the above research, the author expands his vision and turns his attention to the current online hot transfer of the CP model, the "Model for pricing customers", which refers to the transparency of the profits in the product chain and the saturation of the homogeneous product.Consumers, according to their own needs and judgments, set more than the cost of the product pricing.So will the target cost management approach be the evolution of this CP model? will the CP model be the ultimate business model in the future?So that the question to the reader, thought-provoking.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.4

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