A公司汽车零部件成本控制研究

发布时间：2018-03-10 14:11

本文选题：成本　切入点：成本控制　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：成本控制是企业永恒的话题。在汽车零部件产业蓬勃发展和全球竞争日趋激烈的今天，我国汽车零部件企业正面对着汽车生产商越来越严酷的降价和当前生产成本涨价的双重压力，在激烈的市场竞争中如何获胜，这就要求汽车零部件企业改变成本控制传统观念，开展全面成本管理。所以对于汽车零部件企业来说，研究和应用成本控制的理论、方法与技术并成功地运用是具有战略意义的。 A公司主要从事汽车发动机和变速器的生产制造，是本土汽车零部件生产制造企业的典型代表。在三十多年发展过程中，企业在技术、生产上都取得了一定的成就，但由于管理上存在的一系列问题，，成本始终居高不下，是制约企业发展的一个瓶颈。A公司管理者将降低产品成本并找到有效成本控制方法为目标，以产品成本控制为出发点，首先对成本、成本控制等基本概念进行学习，熟悉了成本的形成，明确了成本控制的意义，分析了各种成本控制的方法，然后从全生命周期角度，识别并拆解A公司产品成本构成，详细分析了产品在研发设计环节、采购环节、生产环节、物流环节等几部分成本，找到A公司成本控制中所遇到的主要问题，遵循“提出问题→分析问题→解决问题”的研究逻辑，借鉴成本控制相关理论制定了解lz问题的总体原则；接着以A公司某车间生产实际为案例，对A公司产品成本控制的各项方法加以应用；最后从经济效益、核心竞争力等几个方面对A公司在产品成本控制后所取得的成效进行了分析。在此基础上，通过归纳演绎，总结出对汽车零部件行业有借鉴意义的产品成本控制的方法。 A公司在汽车零部件成本控制方面已经摸索出了一套行之有效的方法与技术，对汽车零部件行业和其它行业中具有相似背景企业的成本控制研究工作都具有一定的借鉴意义。
[Abstract]:Cost control is an eternal topic for enterprises. Today, with the rapid development of auto parts industry and the increasingly fierce global competition, The auto parts enterprises in our country are facing the double pressure of the more and more severe price reduction and the current production cost rise of the automobile manufacturers, how to win in the fierce market competition, which requires the automobile parts enterprises to change the traditional concept of cost control. Therefore, it is of strategic significance to study and apply the theory, method and technology of cost control. Company A is mainly engaged in the production and manufacture of automobile engines and transmissions, and is a typical representative of local auto parts manufacturing enterprises. In the course of more than 30 years of development, the enterprises have made certain achievements in technology and production. However, due to a series of problems in management, the cost is always high, which is a bottleneck restricting the development of enterprises. A company manager will reduce the cost of products and find effective cost control methods as the goal, and take product cost control as the starting point. First of all, we study the basic concepts of cost, cost control and so on, get familiar with the formation of cost, clarify the significance of cost control, analyze various methods of cost control, and then from the perspective of the whole life cycle, This paper identifies and disassembles the product cost structure of company A, analyzes in detail the cost of the product in R & D design, purchasing, production and logistics, and finds out the main problems encountered in the cost control of A company. 鈫扐nalysis problem. 鈫扵he research logic of "solving the problem", draw lessons from the relevant theory of cost control to establish the general principle of understanding LZ problem, then take a workshop of A company as an example, apply the methods of product cost control of A company. Finally, from the aspects of economic benefits, core competitiveness and other aspects, the paper analyzes the results achieved by Company A after the cost control of its products. On this basis, through induction and deduction, The methods of product cost control for automobile parts industry are summarized. Company A has groped out a set of effective methods and techniques for the cost control of automobile parts and components, which has certain reference significance for the research of cost control of enterprises with similar background in automobile parts industry and other industries.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.471

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