CAR公司成本核算与分析相关问题研究

发布时间：2018-01-15 13:32

本文关键词：CAR公司成本核算与分析相关问题研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：中国的汽车工业伴随着新中国的成立而生,目前已有60多年的发展历史。这60年的发展一半在计划经济体制下,另一半在改革开放的大潮中。随着中国经济的发展,人民收入的提高,家庭可支配收入的增加,消费开始升级,耐用消费品开始进入家庭。汽车尤其是乘用车开始陆续进入城市甚至农村居民家中,汽车行业也开始了爆发式增长,2009年中国汽车产销量跃居世界第一位。汽车行业的蓬勃发展引来国际国内企业家争先进行投资,随着国际油价节节攀升,道路堵塞严重、交通拥堵及环境恶化,2011年汽车产量增速下滑至0.84%,汽车行业产能严重过剩,汽车行业进入成熟发展期,竞争十分惨烈。CAR公司是中国某大型汽车集团的控股子公司,是该集团发展自主品事业的主阵地。CAR公司自成立至2015年年末,共产销车辆218万辆;总资产增加四倍达到182亿以上,销售收入增加六倍,实现300亿以上,累计上缴税金超过260亿,对区域经济发展做出了杰出贡献。汽车是典型的规模经济行业,但汽车行业严重的产能过剩及激烈的市场竞争给汽车企业尤其是自主汽车企业发展带来巨大挑战。CAR公司正是中国汽车行业自主汽车的先进代表,更需要以更高的配置更低的价格去参与竞争,这种战略的需求给企业成本控制能力提出了极高的要求,而成本核算的精准度和成本分析的深度是成本控制尤为关键一环。CAR公司由于历史原因,成本核算与分析存在许多问题,主要表现为:多个账套核算问题;料成本核算投入归集粗放及成本分配未对象化问题;材料成本价格差异延期波动巨大问题;成本分析粗放问题。本文根据相关成本理论及作者的长期汽车企业成本管理经验,全面剖析了CAR公司成本核算与分析存在问题的原因,对标同行业先进的汽车成本管理经验,有针对性地设计了《成本核算多工厂一本帐方案》、《材料成本量差改善及对象化分配方案》、《材料成本价格差异改善方案》及《成本分析模块方案》。为了确保这些改善项目顺利进行,本文制定了相应的保障措施,预计了每个方案的预期效果。本文试图通过对CAR公司成本核算与分析相关问题的研究,为汽车企业设计一个可行可复制的成本核算与分析模式,提升企业的成本控制水平,助力汽车企业成本战略的实现。
[Abstract]:China automobile industry with the establishment of the new Chinese and students, currently has over 60 years of history. The development of 60 years half under the planned economy system, the other half in the tide of reform and opening up. With the development of Chinese economy, the improvement of people's income, household disposable income increases, consumption began to escalate. Durable consumer goods began to enter the family car. Especially the car started to enter the city and rural residents of the home, the automotive industry also began explosive growth, 2009 Chinese automobile production and sales ranked first in the world. The vigorous development of the auto industry has to invest in international and domestic entrepreneurs, along with the international oil price soaring, a serious road congestion, traffic congestion and environmental degradation, 2011 auto production growth fell to 0.84%, the automobile industry overcapacity, the auto industry entered the mature period of development, competition is very fierce.C AR is a subsidiary of a large Chinese automobile group company, is the main position of the.CAR group since the establishment of the independent development of products business to the end of 2015, total sales of 2 million 180 thousand vehicles; total assets increased four times more than 18 billion 200 million, sales revenue increased six times, achieve 30 billion, total taxes paid more than 26 billion make the outstanding contribution to the regional economic development. The automobile industry scale economy is typical, but the auto industry serious overcapacity and fierce competition in the market for automobile enterprises especially the development of independent automobile enterprise to bring the huge challenge to.CAR company is advanced on behalf of Chinese automobile industry of autonomous vehicles, with higher allocation to lower prices participate in the competition, the strategic demand put forward high requirements to the enterprise cost control, cost accounting and analysis of accuracy and cost is the depth of the cost control is The key part of.CAR, due to historical reasons, there are many problems in cost accounting and analysis, the main performance is: multiple account calculation; material cost accounting and cost allocation without extensive collection of investment object; material cost price difference delay huge fluctuation problem; the analysis of the problems of extensive. According to the long-term cost management of automobile enterprises experience related cost theory and the author, a comprehensive analysis of the cost accounting and analysis of the causes of the problems of CAR company, with the advanced automotive industry standard cost management experience, we have designed "cost accounting multi factory an account plan >, < the material cost and improve the differential object allocation scheme >, < improvement cost of material price difference scheme > and < >. In order to ensure that the project cost analysis module these improvement projects carried out smoothly, this paper formulates the corresponding security measures, is expected to each pre scheme This paper attempts to design a feasible and replicable cost accounting and analysis mode for automobile enterprises by studying the related problems of cost accounting and analysis of CAR company, improving the cost control level of enterprises, and promoting the realization of cost strategy of automobile enterprises.

【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;F406.72

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