博世汽车部件南京公司标准成本下的产品成本控制研究
发布时间：2018-11-18 20:31
【摘要】：博世汽车部件南京公司(英文缩写“RBNJ”)是德国博世集团在南京设立的全资子公司,为亚太区主机配套售后市场和独立售后市场提供火花塞、制动组件及汽车诊断设备产品及相关服务。其前身为博世集团与南京电气集团于2006年成立的南京华德火花塞有限公司,经历了2010年的股权转换和2011年的增资扩股,博世南京公司新工厂于2013年3月正式投入使用,新落成的工厂为博世汽车售后市场事业部的最大的生产基地。 作为一家新成立的工厂,必须建立起符合国内会计制度要求以及博世总部要求的财务核算体系和产品成本控制体系,南京博世在产品成本控制方面采用了以标准成本为基础的方法。2013年南京博世启动了ERP上线后的标准成本下成本控制的流程。本文以RBNJ为研究对象,从RBNJ的产品成本控制现状出发,深入分析其流程和方法,在结合成本核算和产品成本控制理论和应用实践的基础上,对其产品的成本控制体系进行了全面的分析和规划。本文首先介绍产品成本控制和标准成本法的基本理论,然后阐述了RBNJ在标准成本制定上的流程,分析产品控制的模式和内在关系,从产品成本控制中的标准成本制定、实际差异分析以及财务控制方面针对问题提出完善方案,最后为确保完善方案的顺利实施,提出了在组织结构、沟通机制及信息系统上的保障措施。 通过本文的研究,对RBNJ的产品成本控制体系构建进行了完整的研究和描述,从标准成本的制定的流程,到实际生产中基于ERP系统的产品成本差异分析,到如何进行产品成本控制。通过改善方案的实施,提高了RBNJ产品成本控制上的经济性和准确性。本研究同时可以为国内制造性企业在产品成本控制的方法和理念上提供一些借鉴和参考。
[Abstract]:Bosch Automotive parts Nanjing Company (abbreviated as "RBNJ") is a wholly owned subsidiary set up by Bosch Group in Nanjing to provide spark plugs for the aftermarket and independent aftermarket of mainframe in the Asia Pacific region. Brake components and automotive diagnostic equipment products and related services. Its predecessor is Boshi Group and Nanjing Electric Group founded in 2006 Nanjing Ward Spark plug Co., Ltd., after the 2010 equity conversion and 2011 capital expansion, Bosch Nanjing company's new plant was formally put into use in March 2013, The new factory is the largest production base for Bosch's aftermarket division. As a new factory, it is necessary to establish a financial accounting system and a product cost control system that meet the requirements of the domestic accounting system and the requirements of Bosch headquarters. Nanjing Bosch adopted a standard cost based approach to product cost control. In 2013, Nanjing Bosch started the process of standard cost control after ERP went online. This paper takes RBNJ as the research object, proceeds from the current situation of product cost control of RBNJ, deeply analyzes its flow and method, on the basis of combining cost accounting and product cost control theory and application practice, The cost control system of its products is comprehensively analyzed and planned. This paper first introduces the basic theory of product cost control and standard cost method, then expounds the flow of standard cost establishment in RBNJ, analyzes the mode and internal relationship of product control, and makes standard cost in product cost control. Finally, in order to ensure the smooth implementation of the perfect scheme, the guarantee measures in the organizational structure, communication mechanism and information system are put forward. Through the research of this paper, the construction of product cost control system of RBNJ is studied and described, from the process of standard cost formulation to the analysis of product cost difference based on ERP system in actual production. How to control product cost. By improving the implementation of the scheme, the economy and accuracy of RBNJ product cost control are improved. At the same time, this study can provide some reference and reference for domestic manufacturing enterprises in product cost control methods and concepts.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.471;F406.7
本文编号：2341135
[Abstract]:Bosch Automotive parts Nanjing Company (abbreviated as "RBNJ") is a wholly owned subsidiary set up by Bosch Group in Nanjing to provide spark plugs for the aftermarket and independent aftermarket of mainframe in the Asia Pacific region. Brake components and automotive diagnostic equipment products and related services. Its predecessor is Boshi Group and Nanjing Electric Group founded in 2006 Nanjing Ward Spark plug Co., Ltd., after the 2010 equity conversion and 2011 capital expansion, Bosch Nanjing company's new plant was formally put into use in March 2013, The new factory is the largest production base for Bosch's aftermarket division. As a new factory, it is necessary to establish a financial accounting system and a product cost control system that meet the requirements of the domestic accounting system and the requirements of Bosch headquarters. Nanjing Bosch adopted a standard cost based approach to product cost control. In 2013, Nanjing Bosch started the process of standard cost control after ERP went online. This paper takes RBNJ as the research object, proceeds from the current situation of product cost control of RBNJ, deeply analyzes its flow and method, on the basis of combining cost accounting and product cost control theory and application practice, The cost control system of its products is comprehensively analyzed and planned. This paper first introduces the basic theory of product cost control and standard cost method, then expounds the flow of standard cost establishment in RBNJ, analyzes the mode and internal relationship of product control, and makes standard cost in product cost control. Finally, in order to ensure the smooth implementation of the perfect scheme, the guarantee measures in the organizational structure, communication mechanism and information system are put forward. Through the research of this paper, the construction of product cost control system of RBNJ is studied and described, from the process of standard cost formulation to the analysis of product cost difference based on ERP system in actual production. How to control product cost. By improving the implementation of the scheme, the economy and accuracy of RBNJ product cost control are improved. At the same time, this study can provide some reference and reference for domestic manufacturing enterprises in product cost control methods and concepts.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.471;F406.7
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