DG汽车电子公司国产化产品成本控制研究

发布时间：2018-04-27 04:43

本文选题：制造业 + 国产化　；参考：《吉林大学》2013年硕士论文

【摘要】：汽车零部件作为汽车工业的基础，是支撑汽车工业持续健康发展的必要因素。随着近年来国内汽车行业的竞争日益激烈，来自整车市场的价格压力使得上游供应商----汽车零部件行业的生存压力日益凸显；同时国际著名的汽车及零部件企业几乎都在中国建立了合资或独资企业，而国内一批高科技含量、规模较大、效益较好的汽车零部件企业也异军突起。行业内外的压力使汽车零部件企业不得不寻找新的优势适应市场的发展与维持企业的利润空间。国产化的实施将有助于调整汽车产业结构和进出口结构，增加产品的种类，降低产品的成本和价格，提高企业在市场中的竞争力和占有率。本文以DG汽车电子公司（以下简称DG公司）为研究案例，围绕企业整条价值链进行分析成本在企业各环节中的重要作用与管理方法。对于国产化产品来说，，公司要根据市场需求制定发展目标，运用先进的供应商评判体制选择合格可靠的供应商，并对供应商关系进行有效的维系与管理，辅助公司实现长期发展策略,在降低原材料成本的同时实现企业国产化战略目标,在国产化进程的源头做出努力。在制造链中主要是对于车间制造费用进行有效管理。对于直接人工成本，公司应积极关注成本主观动因,改变企业常用的靠惩罚、奖励实施外在约束与激励的机制，实现员工自主管理，是现代企业一种代价最低的成本管理方式，也是降低成本最有效的管理方式；在间接成本控制上，DG公司借鉴丰田公司的JIT和精益生产的理念，同时结合本公司文化实行合理化建议流程，鼓励消除浪费，提高劳动生产率，强调质量的管理即对客户的强烈关注。在销售环节中，强调精细化营销，提高整体组织的效能，加强各部门团队对成本及资金流的重视，关注应收账款的汇款率，提高营运资本周转率。国产化的实行不仅意味着采购，生产，制造的本土化，更包含了资金、运营和管理的本土化。传统的制造业企业在成本管理中往往偏重生产制造成本管理，而对企业的供应链条与营销链条关注不够，这种成本控制的观念远不能适应当今市场经济环境的要求。纵观企业整体价值链，成本的控制离不开采购、生产、销售的三大链条。企业的任何一种产品从研发到最终客户，其成本也不能仅仅理解为制造成本。与此同时，成本管理的内涵也应由物质产品成本扩展到非物质产品成本。在如今的市场经济环境下，企业应树立成本的系统管理观念，将企业成本管理的对象、内容和方法进行全方位的分析研究。国产化的进程是一个长期发展的过程,国产化产品的技术与生产不断完善不仅仅是适应市场的需求与变化，更要适应公司战略发展的需要。成本控制是企业保证利润的重要手段。建立一个现代的高效、科学的成本管理机制，对企业的发展至关重要。
[Abstract]:As the basis of automobile industry, auto parts are the necessary factors to support the sustained and healthy development of automobile industry. With the increasingly fierce competition in domestic automobile industry in recent years, the pressure of price from the whole vehicle market makes the survival pressure of upstream supplier-auto parts industry increasingly prominent. At the same time, most of the internationally famous automobile and parts enterprises have set up joint ventures or sole proprietorship enterprises in China, but some domestic automobile parts enterprises with high technology content, large scale and good benefit have also emerged. The pressure inside and outside the industry makes auto parts enterprises have to find new advantages to adapt to the development of the market and maintain the profit space of the enterprises. The implementation of localization will help to adjust the structure of automobile industry and import and export, increase the variety of products, reduce the cost and price of products, and improve the competitiveness and share of enterprises in the market. This paper takes DG Automotive Electronics Company (hereinafter referred to as DG Company) as a case study, analyzes the important role and management method of cost in every link of enterprise around the whole value chain of enterprise. For domestic products, the company should set development goals according to market demand, select qualified and reliable suppliers with advanced supplier evaluation system, and effectively maintain and manage the supplier relationship. Assist the company to achieve long-term development strategy, reduce the cost of raw materials at the same time to achieve the strategic goal of localization, and make efforts at the source of the process of localization. In the manufacturing chain, the cost of workshop manufacturing is managed effectively. For direct labor cost, the company should actively pay attention to the subjective motivation of cost, change the commonly used punishment of enterprise, reward the mechanism of external restraint and incentive, and realize the independent management of employees, which is one of the lowest cost cost management methods in modern enterprises. It is also the most effective management way to reduce cost. In indirect cost control, DG company draws lessons from Toyota's JIT and lean production concept, at the same time, combines the culture of our company to carry out the rationalization suggestion process, encourages eliminating waste, improves labor productivity, Emphasis on quality management is a strong concern for customers. In the sales link, the emphasis is on fine marketing, improving the efficiency of the whole organization, strengthening the attention of all department teams to the cost and capital flow, paying attention to the remittance rate of accounts receivable, and improving the turnover rate of working capital. The implementation of localization means not only the localization of procurement, production and manufacture, but also the localization of capital, operation and management. Traditional manufacturing enterprises often pay more attention to manufacturing cost management in cost management, but pay less attention to the supply chain and marketing chain of enterprises. This concept of cost control can not meet the requirements of the market economy environment. Throughout the overall enterprise value chain, cost control can not be separated from procurement, production and sales of the three chains. The cost of any product from R & D to final customer can not be understood as manufacturing cost. At the same time, the connotation of cost management should be extended from material product cost to non-material product cost. In the present market economy environment, enterprises should set up the concept of system management of cost, and analyze and study the object, content and method of cost management in all directions. The process of localization is a long-term development process. The continuous improvement of the technology and production of domestic products is not only to meet the needs and changes of the market, but also to meet the needs of the company's strategic development. Cost control is an important means for enterprises to ensure profits. The establishment of a modern, efficient and scientific cost management mechanism is of great importance to the development of enterprises.
【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

【参考文献】