沈阳市汽车检测中心成本分析与控制的研究

发布时间：2018-04-30 04:14

本文选题：汽车检测成本 + 人工成本　；参考：《吉林大学》2013年硕士论文

【摘要】：本文介绍了目前国内国际汽车检测行业发展的现状及汽车检测行业未来的发展方向，指出了汽车检测机构存在的作用与意义。但是在国内全面放开汽车检测市场的政策影响下，原本衣食无忧的各汽车检测机构由兼具的行政管理职能彻底转变为服务职能，行业性质发生了改变，国内数千家机动车检验机构进入了一个市场化的竞争舞台。随着汽车检测行业竞争的加剧，各检测机构的运营状况盈利能力都发生改变，汽车检测机构自身的成本控制问题逐步引起各汽车检测机构管理者的重视。但由于汽车检测成本与检测效率与服务质量紧密联系，而且专业强、涉及的各方面因素较多，所以汽车检测机构在成本控制的方法上还需做进一步探索与研究。通过对沈阳市汽车检测中心连续六年的运营成本及成本各项构成要素进行比对分析，找到了成本控制的几个关键性因素，即检测线改造费用成本、基本折旧成本、工资及社会福利基金成本三项所占成本支出比例最高。通过对沈阳市汽车检测中心各个成本组成要素的分布情况与特点详细分析，找出了检测线成本控制的目标与方向即人工成本和管理成本，抓住了成本控制的关键点。对汽车检测成本控制的方案主要是结合着本单位实际情况，通过对影响汽车检测成本一些主要因素的分析，，围绕着人力成本管理、管理成本控制、库存管理、差异化竞争战略下的成本控制等几个方面来展开的。提出的成本控制不但要在检测工作的各个环节上，还要从整个检测工作系统的更大角度去思考问题，提出要从各个层次实施成本控制，才能达到良好的效果。本文分析了沈阳市汽车检测中心成本的构成及影响因素，找出了成本控制的方向。从现代企业管理及成本控制理论出发，从检测站的工艺设计、检测业务流程、人力资源、库存管理、竞争战略成本控制等各方面提出建议。通过对沈阳市汽车检测中心成本分析与控制的研究所得出的分析结果与控制方法的建议，对于行业内众多的其他汽车检测机构来讲具有普遍性，同样具有一定的指导意义。
[Abstract]:This paper introduces the present situation of domestic and international automobile testing industry and the future development direction of automobile testing industry, and points out the function and significance of automobile testing organization. However, under the influence of the policy of fully liberalizing the automobile testing market in China, the original worry-free automobile testing institutions have completely changed their functions of administration and management as well as their service functions, and the nature of the industry has changed. Thousands of domestic motor vehicle inspection institutions have entered a market-oriented competition stage. With the aggravation of the competition in the automobile inspection industry, the profitability of each testing organization has changed, and the cost control problem of the automobile inspection organization has gradually attracted the attention of the automobile inspection organization managers. However, the cost of automobile detection is closely related to the efficiency and the quality of service, and because of the strong specialty and many factors involved, the methods of cost control in automobile inspection institutions need to be further explored and studied. By comparing and analyzing the operating cost and various components of Shenyang Automobile Inspection Center for six consecutive years, several key factors of cost control are found, that is, the cost of renovation of the inspection line, the cost of basic depreciation. Wages and social welfare fund costs account for the highest proportion of cost expenditure. Through the detailed analysis of the distribution and characteristics of the cost components of Shenyang Automobile Inspection Center, the goal and direction of the cost control of the inspection line, that is, the labor cost and the management cost, are found out, and the key points of the cost control are grasped. The project of automobile inspection cost control is mainly combined with the actual situation of the unit, through the analysis of some main factors that affect the automobile inspection cost, it revolves around the management of human cost, the control of management cost, the management of inventory. The cost control under the differentiated competition strategy is carried out in several aspects. The proposed cost control should be considered not only in every aspect of the inspection work but also from the larger angle of the whole inspection work system. It is suggested that the cost control should be carried out from all levels in order to achieve good results. This paper analyzes the cost structure and influencing factors of Shenyang Automobile testing Center, and finds out the direction of cost control. Based on the theory of modern enterprise management and cost control, this paper puts forward some suggestions from the aspects of process design, inspection business process, human resources, inventory management, competitive strategy cost control and so on. The analysis results and the suggestions of control methods obtained from the research on cost analysis and control of Shenyang Automobile testing Center are universal for many other automobile inspection institutions in the industry and also have certain guiding significance.
【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】：F426.471;F203

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