一汽大众汽车有限公司焊装车间成本控制策略研究

发布时间：2018-05-11 11:00

本文选题：成本控制 + 焊装车间　；参考：《吉林大学》2017年硕士论文

【摘要】：随着我国经济的发展,近些年来我国汽车工业进入了一个较为快速的发展阶段。一方面,汽车工业的快速发展推动着普通居民生活质量的提高;另一方面,居民生活水平的提高又反过来促进汽车工业的进一步发展,使汽车,尤其是家用轿车不再是以往的奢侈品,而逐渐成为生活中的必须品走入了普通居民的生活。国内外汽车厂商如雨后春笋般在市场中崛起,纷纷抢滩登陆,力争在中国市场中取得一席之地。市场繁荣的同时,其竞争态势也是空前的激烈。厂商纷纷推出的各种高配低价的车型力求占领消费者的眼球,以实现自身销售量提升的目的。在这样激烈竞争的市场格局之下,作为汽车厂商不仅要在营销中苦下功夫,同时也应在内部管理上苦修内功,成本控制成为其实现内部管理优化的关键。正是在这样的时代背景下,作为中国汽车工业龙头企业的一汽大众汽车有限公司正面临着如何平衡质量和成本的严峻考验。本研究以一汽大众焊接车间的成本控制问题作为研究对象。通过理论回顾和现状研究共取得以下研究结论:首先,在分析和整理相关理论研究成果的基础上,为本研究构建较为扎实的理论基础;其次,在成本控制的核算方法、发展目标等角度来分析一汽大众焊接车间在成本控制存在的研究问题。再次,从材料控制和人员控制的角度来分析一汽大众焊接车间在成本控制问题上的具体解决策略;最后,对解决策略的顺利实施提出具有针对性的保障措施。本研究同时具有如下研究意义:首先,本文通过对一汽大众焊接车间成本控制策略问题的研究,能够充分的降低一汽大众焊接车间的生产成本,提升整车的市场竞争能力。为一汽大众的未来发展提供较为重要的理性思考,故而具有极强的现实意义。其次,本文通过对一汽大众焊接车间成本控制策略问题的研究,以求提出具有针对性的成本控制提升和优化策略,并根据优化策略适时的提出与之相对应的保障措施。明确一汽大众焊接车间在成本控制领域的发展目标,从而为提升管理效率,创建一汽大众良好的品牌形象具有非常重要的帮助。同时也对提升一汽大众在消费者心目中的品牌地位也具有非常积极的意义。最后,通过使用成本优化和成本核算等一系列理论分析,从物料和人员两个角度对一汽大众焊接车间的成本控制问题进行理论探索,能够有效的弥补相关理论在对象和方法上的不足,并能够为一汽大众其他业务,以及其他相关产业提供建设性的发展思路。
[Abstract]:With the development of our country's economy, the automobile industry in China has entered a relatively rapid development stage in recent years. On the one hand, the rapid development of the automobile industry has promoted the improvement of the quality of life of the ordinary residents; on the other hand, the improvement of the living standard of the residents, in turn, promotes the further development of the automobile industry and makes the car, especially the household sedan chair. Cars are no longer the luxury of the past, but gradually become the necessary products of life into the life of ordinary residents. The domestic and foreign auto makers have sprung up in the market and landed in the market, striving to gain a place in the Chinese market. While the market is prosperous, the competition situation is also unprecedented. In this fiercely competitive market pattern, as a car manufacturer not only has to work hard in the marketing, but also the internal management, the cost control system is the key to its internal management optimization. Under this background, the FAW FAW-Volkswagen Automobile Co, which is the leading automobile industry in China, is facing a severe test of how to balance the quality and cost. This study takes the cost control of the FAW Volkswagen welding workshop as the research object. On the basis of the analysis and collation of relevant theoretical research results, a more solid theoretical foundation is built for this study. Secondly, the research problems of the cost control in the welding workshop of the FAW Volkswagen are analyzed in terms of cost control accounting methods and development goals. Again, from the perspective of material control and personnel control, the Volkswagen welding is analyzed. At the same time, this study has the following research significance: firstly, this paper can fully reduce the FAW Volkswagen welding workshop through the research on the cost control strategy of the FAW Volkswagen welding workshop. In order to provide more important rational thinking for the future development of the FAW Volkswagen, it is of great practical significance. Secondly, through the research on the cost control strategy of the FAW Volkswagen welding workshop, this paper puts forward the strategy of raising and optimizing the cost control with the needle pair. In order to improve the management efficiency and create a good brand image of the FAW Volkswagen, it is very important to make clear the development goals of the Volkswagen welding workshop in the field of cost control, and also to improve the brand status of the Volkswagen in the mind of the consumers. At last, through the use of a series of theoretical analyses, such as cost optimization and cost accounting, the theoretical exploration of the cost control of the FAW Volkswagen welding workshop is carried out from two aspects of material and personnel. It can effectively compensate for the lack of relevant theories in the object and method, and can be used for the other business of the FAW Volkswagen, and His related industries provide a constructive idea of development.

【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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