博世长沙公司成本管理模式改进研究

发布时间：2018-01-24 11:42

本文关键词： 目标—作业成本管理目标成本管理作业成本管理　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年的世界汽车市场上，降价的声音不绝于耳。汽车厂为缓解成本压力，在提高自身效率的同时也向上游供应商施加压力，挤压供应商的利润。当价格由市场决定后，汽车零部件供应商为了重新取得成本优势，确保预期的利润，较有效的措施就是采用积极有效的成本管理模式以降低产品成本。由粗线条的成本管理模式向深入作业层次的精细化成本管理模式改进，主动将产品成本控制在一定的水平，已成为汽车零部件企业求生存、求发展、立于不败之地的当务之急。博世长沙公司是一家典型的汽车零部件制造企业，面对激烈的市场竞争，需要先进的成本管理模式以提高企业的竞争力。本文在文献回顾和理论分析的基础上，结合博世长沙公司的实际情况，从成本标准制定、成本差异计算与分析、成本差异处理和成本责任考评四个方面深入分析公司成本管理现状，发现公司目前应用的成本管理模式存在成本管理范围狭窄、成本信息扭曲、成本控制失效、经济行为短期化、成本责任考评机制不完善等问题。针对企业现行成本管理模式存在的问题，笔者将目前较为先进的目标成本管理和作业成本管理两种成本管理方法相结合，充分发挥二者的优势，构建基于目标—作业的成本管理模式，并以博世长沙公司WS车间为试点，，将该模式应用到试点车间，以期解决目前博世长沙公司成本管理过程中存在的问题。本文通过构建基于目标—作业的成本管理模式，旨在改进博世长沙公司现行成本管理模式，以期解决案例公司成本管理过程中存在的问题，提高成本管理水平。
[Abstract]:In recent years, in the world automobile market, the voice of price reduction has been heard. In order to ease the cost pressure, automobile factories are also exerting pressure on upstream suppliers while improving their own efficiency. Squeeze the supplier's profit. When the price is determined by the market, the auto parts supplier ensures the expected profit in order to regain the cost advantage. The more effective measure is to adopt the active and effective cost management mode to reduce the product cost. It has become an urgent task for auto parts enterprises to survive, develop and stay in an invincible position by actively controlling product cost at a certain level. Bosch Changsha Co., Ltd. is a typical auto parts manufacturing enterprise, facing fierce market competition. On the basis of literature review and theoretical analysis, combined with the actual situation of Bosch Changsha Company, from the cost standard formulation, cost difference calculation and analysis. The cost difference processing and cost responsibility evaluation are four aspects of the in-depth analysis of the current situation of cost management, found that the cost management model currently used by the company has a narrow scope of cost management, cost information distortion, cost control failure. The economic behavior is short term, the cost responsibility appraisal mechanism is not perfect and so on, aiming at the problems existing in the current cost management mode of the enterprise. The author combines the two advanced cost management methods, target cost management and activity based cost management, to give full play to their advantages and construct a cost management model based on goal-activity management. Taking WS workshop of Bosch Changsha Company as a pilot, the model is applied to the pilot workshop in order to solve the problems existing in the cost management process of Bosch Changsha Company. This paper aims to improve the current cost management model of Bosch Changsha Company by constructing a cost management model based on goal-activity in order to solve the problems existing in the cost management process of the case company. Improve cost management.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.471

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