M公司基于作业成本的自制外购决策分析

发布时间：2018-03-07 21:44

本文选题：作业成本法　切入点：自制　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：从20世纪80年代至今,中国汽车行业历经了30多年的蓬勃发展,经历了由产品为先转化到了成本为先的过程,有效合理的成本控制已经成为决定汽车企业核心竞争力的重要因素之一。对于企业制造的零部件,有两种基本的获取方式:自制和外购。然而伴随着汽车产业专业化分工的精细化,自制或外购究竟采用哪种方式更有利,是汽车企业经常要遇到的问题。当零部件既可以自制又可以外购时,企业就需要从最低成本的角度对零部件获得方式进行决策。由于支持生产、销售及管理的间接费用占比日益变大,基于直接成本进行分析的传统制造成本法已不能满足于成本的有效分析,甚至会对成本进行扭曲并导致错误的决策。作业成本法(ABC)通过产品、作业、资源对间接成本进行合理有效的分配及分析,为公司的决策提供了强有力的数据支持。近些年,国际汽车巨头如美国三大汽车通用、福特、克莱斯勒,法国标致雪铁龙,德国宝马等,以及著名的零部件企业美国天合、法国佛吉亚等都在内部设置了成本分析/成本工程岗位,目的就是通过作业成本法的理论,对企业需要自制及购买的零部件进行深入的成本分析,以期获得真实的成本,对内进行成本优化,对外进行成本谈判,最终实现企业自身与下级供应商的共赢。本文借鉴了国内外对于作业成本法的理论研究,在国内缺乏作业成本法应用于自制外购决策研究的情况下,建立了作业成本下自制与外购的零件成本核算模型。通过对自制外购三种典型情况的介绍,结合M公司的产品现状,得出了作业成本法适用于M公司的判断,由此分别对M公司的吹塑产品自制以及外购两种方案的成本动因进行分析,运用成本核算模型计算出相应的成本进行对比,得出了应自制A零件的结论,为管理者的决策提供了有力依据,从而提高了M公司相关领域的竞争力,也为同行业对于零件自制外购的决策提供了一定的参考。
[Abstract]:From 1980s to now, China's automobile industry has experienced more than 30 years of vigorous development, and has experienced a process from product first to cost first. Effective and reasonable cost control has become one of the important factors to determine the core competitiveness of automobile enterprises. There are two basic forms of acquisition: homemade and outsourcing. However, with the refinement of the specialized division of labor in the automotive industry, which method is more advantageous for homemade or outsourcing, When parts can be made and purchased out of the way, enterprises need to make decisions on how to obtain them from the lowest cost. The overheads of sales and management are becoming larger and larger. The traditional manufacturing cost method based on direct cost analysis can no longer satisfy the effective cost analysis. Activity-Based costing (ABC) provides strong data support for companies to make decisions through rational and effective allocation and analysis of indirect costs through products, activities, and resources. International auto giants such as General Motors, Ford, Chrysler, Peugeot Citroen of France, BMW of Germany, and the famous parts and components company Tianhe of the United States, France and so on have set up the cost analysis / cost engineering post in the interior, the purpose is to carry on the thorough cost analysis to the parts which the enterprise needs to make and purchase through the activity-based costing theory, in order to obtain the true cost. Internal cost optimization and external cost negotiation are carried out to realize the win-win situation between the enterprises themselves and the lower suppliers. This paper draws lessons from the domestic and foreign theoretical research on activity-based costing. In the absence of domestic research on the application of activity-based costing to self-made outsourcing decision making, the cost accounting model of self-made and outsourced parts under activity-based cost is established. Through the introduction of three typical cases of self-made outsourcing, combined with the current product situation of M Company, It is concluded that Activity-Based costing method is applicable to M Company, and the cost drivers of M Company's blow molding products are analyzed, and the corresponding cost is calculated by cost accounting model. The conclusion that A parts should be made by ourselves is obtained, which provides a strong basis for managers to make decisions, thus improves the competitiveness of M Company in related fields, and also provides a certain reference for the decision of outsourcing parts made by the same industry.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.7

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