一汽丰越公司汽车生产成本控制研究

发布时间：2018-11-02 12:48

【摘要】：由于改革开放政策的全面推行以及在市场经济体制的影响下,促使我国企业的发展水平和自身能力发生了显著变化。然而单从成本控制的角度分析,还有很大一部分企业存在各种成本浪费或者控制效率低下的问题,导致企业市场竞争力不足及创造效益空间狭小,严重限制了企业的做强做大。近年来,东北老工业基地经济发展持续放缓,很大程度上是由于长期以来老国有企业成本管理缺乏战略规划、企业员工“吃大锅饭”的思维意识、成本管理没有形成体系等原因所致。本文所研究的对象一汽丰越公司正好处在我国汽车工业的发源地——东北长春,是一汽与丰田汽车的合资公司,各占50%股份。公司主要负责汽车整车装配生产,相关车型技术由丰田公司提供,而汽车销售由独立的销售公司负责。因此,对于一汽丰越公司而言,汽车生产成本是公司最大的成本构成之一。控制好生产成本,对于公司提高利润、强化市场竞争力有着举足轻重的意义。然而,公司从2012年进入大规模批量生产以来,生产成本的控制未能跟上公司发展的步伐,生产成本高位徘徊,在中国丰田事业体内部竞争力逐渐下降。为此,公司有必要从战略的高度重新梳理生产成本控制体系,利用科学有效的成本控制方法,才能不断改善公司成本状况,提高经济效益和竞争力。本文首先基于国内外成本控制方法的相关内容,对成本控制的代表性方法理论进行了简要概述,如全面成本控制法、工艺定额法、标准成本法、成本企划、目标成本法等控制方法。接着对公司整个生产成本控制的情况做了把握,同时挖掘出生产成本控制实施中存在的三个大的课题:生产成本战略规划不清晰、企业员工生产成本控制意识欠缺、规模化生产成本控制体系能力不足。然后对公司生产成本控制的三大课题提出了改进措施,即:第一,在新车导入前制定生产成本的战略规划,通过事业体对标、竞争车型对标,与丰田公司商品企画部门对新车生产成本目标进行全面地研讨确定;第二,全面构建员工降成本的职场氛围,通过成本战略目标的宣贯、危机意识的建立、员工降成本成果获得感最大化等措施来推行;第三,建立完善的规模化生产成本控制体系,重点从预算制定规则的完善、鼓励工艺技术创新、成本管理方法创新等三个方面进行完善。最后对提出的对策方案如何顺利有效地实施明确了保障措施,设立生产成本战略规划委员会作为生产成本管理的最高机构,制定各部门关于生产成本控制的业务流程,还结合我国制造强国战略——中国制造2025,导入IT智能管理信息技术系统,以及推进问题解决的例会制度。在为公司改进生产成本控制方法的过程中,本文从公司所属的汽车制造行业特点出发,优化了适合本公司生产成本控制的方法体系,解决公司主要存在的生产成本控制问题,对本行业的其他企业或类似企业具有很大的借鉴意义。
[Abstract]:Due to the overall implementation of the reform and opening-up policy and the impact of the market economic system, the development level and the self-capability of our enterprises have changed significantly. However, from the angle analysis of cost control, there is a large proportion of enterprises with various cost waste or low control efficiency, which leads to the insufficient competitiveness of the enterprise market and the narrow creation efficiency space, which severely limits the enterprise's ability to do big. In recent years, the sustained slowdown in the economic development of the old industrial base in Northeast China is largely due to the lack of strategic planning for the cost management of the old state-owned enterprises for a long time, the thinking consciousness and the cost management of the enterprise staff that have not formed the system and so on. The research object of FAW-feng Company is in the birthplace of China's automobile industry. Changchun, the joint venture between FAW and Toyota Motor Co., Ltd., accounting for 50% of the shares. The company is mainly responsible for the automobile assembly production, the related vehicle model technology is provided by the Toyota Company, and the auto sales are the responsibility of the independent sales company. Therefore, for FAW-Feng Company, the production cost of automobile is one of the largest cost components of the company. Controlling the production cost is very important for the company to improve the profit and strengthen the market competitiveness. However, since the company entered large-scale mass production in 2012, the control of the production cost failed to keep up with the pace of the company's development, and the production cost remained high, and the internal competitiveness of the Toyota cause in China gradually declined. Therefore, it is necessary to re-comb the production cost control system from the strategy level, and utilize the scientific and effective cost control method in order to continuously improve the company's cost situation and improve the economic efficiency and competitiveness. Firstly, based on the related contents of cost control method at home and abroad, the representative method theory of cost control is briefly summarized, such as comprehensive cost control method, process quota method, standard cost method, cost plan, target cost method and so on. Then we grasp the whole production cost control of the company, and excavate the three big problems existing in the production cost control implementation: the strategic planning of production cost is unclear, the production cost control consciousness of the enterprise staff is short, and the capacity of the large-scale production cost control system is insufficient. Then it puts forward the improvement measures to the company's production cost control, namely: Firstly, the strategic plan of production cost is established before the introduction of the new car, and the target and the competitive model are marked by the industry body. Compared with Toyota's commodity-enterprise drawing department, the goal of the production cost of new cars is determined comprehensively; secondly, the workplace atmosphere of employee health-reducing cost is comprehensively constructed, and measures such as the publicity of the strategic objective of cost, the establishment of crisis awareness and the maximization of the achievement of employees' cost are maximized; Third, establish a perfect large-scale production cost control system, focus on the improvement of the budget preparation rules, encourage technological innovation, cost management method innovation and other aspects to improve. Finally, how to implement clear guarantee measures for the proposed countermeasures smoothly and effectively, establish the production cost strategic planning committee as the highest institution of production cost management, and establish the business process of each department about production cost control. It also combines our country's manufacturing power strategy _ China manufacturing 2025, importing IT intelligent management information technology system, and advancing the regular meeting system of problem solving. in the process of improving the production cost control method for the company, the paper optimizes the method system which is suitable for the production cost control of the company based on the characteristics of the automobile manufacturing industry to which the company belongs, and solves the problem that the production cost of the company mainly exists, has great reference significance to other enterprises or similar enterprises in the industry.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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