一汽集团乘用车生产成本控制研究

发布时间：2018-01-13 15:41

本文关键词：一汽集团乘用车生产成本控制研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：在全球的经济发展中,汽车工业由于上下游关联性大的特点,汽车工业总产值对各个主要汽车生产国经济影响巨大。在全球汽车工业发展过程中,中国市场起到了巨大的推动作用。由于汽车保有量的迅速增长,中国汽车工业面临巨大的能源、交通、环保、资源等新的压力,环保、油耗法规日趋严格。随着互联网的推广,以技术优势为竞争力的时代已经终结,成本控制能力成为提升产品竞争力的关键。作为中国汽车工业的四大集团之一,一汽集团是中国汽车产业发展的代表企业。在汽车工业面临巨大转型的压力下,本文选择一汽集团作为研究对象,对一汽集团乘用车生产成本控制方法进行研究改善,能够帮助一汽集团在乘用车生产成本控制方面进行优化,改善乘用车板块成本竞争力,同时对其他乘用车生产企业提供借鉴。本文采用文献分析法和案例分析法作为主要的研究方法。在文献分析阶段,对目前乘用车成本控制的相关理论进行梳理、分析,了解国内外对汽车生产企业的成本控制方法的研究现状。目标成本法和作业成本法目前被制造型企业广泛应用,在文献分析阶段,掌握这两种主流方法的基本原理。在案例分析阶段,对一汽集团乘用车生产成本控制现状进行论述。一汽集团目前采用目标成本法对成本进行控制,控制工作涉及成本目标的制定、分解,成本估算,目标达成等过程。在成本控制过程中,存在成本测算准确率低,目标达成反馈周期长,成本控制无法考核等诸多问题。结合文献分析的理论基础,对一汽集团存在的上述问题进行深入分析和研究,寻找上述问题的成因。一汽集团在成本控制方面缺乏现代化的管理手段,成本控制工作的数据传递和处理仍然停留在手工阶段,从而导致效率低下,准确率低,数据共享困难;在成本控制方法的选择方面,由于目标成本法本身存在弊端,一汽集团仅仅选择目标成本法作为唯一的成本控制方法,无法避免由于方法本身带来的估算不准确、测算不全面等问题;在成本控制流程建设方面,一汽集团目前执行的成本控制流程存在较多争议点,对成本控制的全责划分不明确,对成本控制工作的审批流程不健全,对成本控制的结果缺少明确的考核措施,从而导致成本工作无法做到规范化。上述三方面原因的存在,是导致成本控制工作现状中存在问题的根源。在深入分析一汽集团乘用车成本控制问题的成因后,结合文献分析法中所梳理的理论基础和一汽集团的实际生产经营状况,本文针对不同的原因,研究制定一汽集团乘用车生产成本优化策略。在管理手段方面,建立成本数据管控平台,在数据管控平台中植入统一的成本测算模型,从而保证成本控制过程中的数据流转、数据处理等工作通过系统实施,确保各公司的一致性和准确性,同时极大程度提高成本控制工作效率和数据共享程度,有效支撑集团管控策略;在成本控制方法选择方面,以原有的目标成本法为基础,引入作业成本法,通过目标成本法和作业成本法的有机结合,充分发挥两种方法在目标管理和作业成本测算环节的优势,有效提升成本估算过程的准确性和全面性;在流程建设方面,以原有的成本控制流程为基础,增加完善成本控制工作的审批环节,明确成本控制结果的考核制度,建立标准的降成本改善工作规范。从而确保成本控制工作规范化,流程化,实现集团统一化。本文研究过程所制定的优化策略,能够极大程度改善一汽集团成本控制工作现状,提升成本控制效果,对于改善产品成本竞争力具有重要的意义。同时,对于其他汽车生产企业在改善产品成本控制提供了良好的借鉴。
[Abstract]:In the global economic development, the automotive industry due to the characteristics of the upstream and downstream Association in the influence of the auto industry output value of each major automobile producing country economy is huge. In the process of development of the global automotive industry, China market has played a huge role in promoting. Due to the rapid growth of car ownership, car industry faces enormous Chinese energy, transportation, environmental protection, pressure, resources and other new environmental regulations, fuel consumption is more and more strict. With the popularization of the Internet, with technical advantages for competitive era has ended, the key to enhance the competitiveness of products is the ability to control costs. As one of the four Chinese automobile industry group, FAW Group is the representative of China automobile enterprise development in the automotive industry. Industry faces enormous pressure to change, the FAW Group as the research object, the passenger car production cost control method research of FAW Group This improvement can help optimize the FAW Group in the passenger car production cost control, improve the passenger sector cost competitiveness, but also provide reference for other passenger car production enterprises. This paper adopts the method of literature analysis and case analysis as the main research methods. In the literature review, analysis, analysis of the current passenger related theory the car cost control, domestic and foreign research status of automobile manufacturing enterprise cost control method. The understanding of target costing and activity-based costing is widely used in manufacturing enterprises, literature analysis, the basic principle of the two mainstream methods. In the case analysis, passenger car production cost control situation were discussed FAW Group, FAW Group. The control of the cost control target cost method, making work involves cost target decomposition, cost estimation, target A process. In the process of cost control, low accuracy of cost estimation, target feedback cycle is long, the cost control not assessment problems. On the basis of the theory of literature analysis, in-depth analysis and Research on the problems of the FAW Group, the causes for these problems. The lack of modern management of FAW group in terms of cost control, cost control data transmission and processing still remains in the manual stage, resulting in low efficiency, low accuracy, difficulty of data sharing; in terms of cost control methods, the target cost method itself has drawbacks, the FAW Group just as the only target cost method and cost control method, can not be avoided the estimation method itself is not accurate, the problem of calculating is not comprehensive; in terms of cost control in the construction process, the current implementation of the FAW Group There are many disputes process cost control, cost control of full responsibility division is not clear, the cost control work of the approval process is not perfect, the lack of a clear assessment of measures on cost control results, resulting in the cost of work can not be standardized. These three reasons exist, is leading to the existence of cost control problems in the current work the root causes. In depth analysis of FAW passenger car cost control problems, analysis of the actual situation of production and management theory combing method and FAW Group combined with the documents, according to the different reasons, study the development strategy of FAW Group by car. Production cost optimization in management means, the establishment of cost data management and control platform the model estimates the cost of unified embedded in data management and control platform, to ensure cost control in the process of data transfer, data processing and other work by the Department of The implementation of the system, and to ensure consistency and accuracy of each company, and greatly improve the work efficiency and cost control degree of data sharing, effective support group control strategy; in the choice of cost control method, the original target cost method as the foundation, by the introduction of activity-based costing and the combination of target costing and activity-based costing. Give full play to the advantages of the two methods in the target management and cost calculation process, effectively improve the accuracy of cost estimation process and comprehensive; in the process of construction, the original cost control process as the basis, increase the perfection of cost control work approval procedures, clear cost control results of the assessment system, establish the standard cost reduction to improve the working standard. In order to ensure cost control work standardization, process standardization, implementation of unified group. Optimization strategies make the research process, can greatly Improving the cost control status of the FAW Group and improving the cost control effect are of great significance for improving product cost competitiveness. Meanwhile, it provides a good reference for other car manufacturers to improve product cost control.

【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

【参考文献】