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论文编号：	13757
作者编号：	2120202958
上传时间：	2023/3/8 14:56:26
中文题目：	L汽车零部件公司成本管理优化研究
英文题目：	Research on Cost Management Optimization of L Automobile Parts Company
指导老师：	郝臣
中文关键字：	标准成本；定额成本；成本管理
英文关键字：	Standard Cost; Norm Cost; Cost Management
中文摘要：	近年来，我国乘用车市场已趋于饱和，与之配套的各汽车零部件制造企业市场占有率较为固定，很难通过拓展新的市场获取竞争优势。同时，因受到疫情影响，制作冲压件所需的原材料钢材价格大幅跃升，严重挤压了原本就属于微利企业的产品盈利空间。中小型汽车零部件制造企业严重依赖于整车厂，对此类企业而言，加强原材料成本管理、保持企业订单量稳定是降低经营风险、面对不利因素时维稳求生的有效之举。 案例企业L汽车零部件公司多年来采用定额成本法与标准成本相结合的成本管理方法，成本管理较为粗放，面对近年来疫情导致的订单数量波动大和原材料成本剧增的环境变化，粗略的成本控制已经不足以支撑企业维持原有的盈利水平。本文通过现状分析发现L公司在成本规划、核算、控制、差异分析阶段分别存在待优化的问题，提出相应解决措施。在成本规划阶段，应在定额成本的基础上结合“四因素”制定直接材料、直接人工和制造费用的标准成本；在成本控制阶段，将原材料列为重点控制对象并分解成本目标至各月，并建立与当前战略相符的质量成本体系以支撑经营决策；在差异分析阶段，利用计划差异分析结果制定新的标准成本，利用运营差异定位成本管理问题。本文并没有提出完全颠覆现有成本管理体系的方法，而是利用公司原有的成熟的定额成本管理基础，加以标准成本管理的思想进行优化，深入剖析企业问题成因，寻找适用于企业自身发展特点和战略目标的成本管理方法，做到因地制宜，才能使降本真正达到有效。 本文在定额成本和标准成本管理相关理论与实践案例研究的基础上，结合中小型汽车零部件制造企业的特点，提出L公司在标准成本制定、原材料成本控制、质量成本管理和差异分析应用方面的优化方案，以期能够提供定额成本与标准成本管理相结合方面的实践经验，同时也为面临不利市场环境下的中小型汽车零部件制造企业提供相应的成本管理优化经验借鉴。
英文摘要：	China’s passenger car market has become saturated and the market share of the supporting auto parts manufacturers is relatively fixed in recent years. It is difficult to gain competitive advantages by expanding new markets. At the same time, due to the impact of the epidemic, the price of raw material steel required to make stamping parts has jumped sharply, which has seriously squeezed the profit space of products that were originally low-profit enterprises. For small and medium-sized auto parts manufacturers that are highly dependent on OEMs, strengthening raw material cost management and maintaining a stable order volume is an effective way to reduce operational risks and maintain stability in the face of unfavorable factors. Case enterprise L Auto Parts Company has adopted a cost management method combining the norm cost method and standard cost for many years, and the cost management is relatively extensive. The method is not enough to support the company to maintain the original level of profitability. Through the analysis of the current situation, this paper finds that L company has problems to be optimized in the stages of cost planning, accounting, control and variance analysis. It wants to propose corresponding solutions. In the cost planning stage, the standard cost of direct materials, direct labor and manufacturing expenses should be formulated on the basis of the norm cost combined with the "four factors". In the cost control stage, the raw materials should be listed as key control objects and the cost target should be broken down to each month. And establish a quality cost system that is consistent with the current strategy to support business decisions. In the variance analysis stage, use the results of planned variance analysis to formulate new standard costs and use operational differences to locate management problems. This paper does not propose a method to completely subvert the existing cost management system, but uses the original mature norm cost management foundation of L company, optimizes it with the idea of standard cost management, deeply analyzes the causes of enterprise problems, and finds solutions suitable for the development of enterprise itself. Cost management methods based on characteristics and strategic goals, and adapting measures to local conditions can make cost reduction effective. Based on the theoretical and practical case studies of norm cost and standard cost management, combined with the characteristics of small and medium-sized auto parts manufacturing enterprises, this paper puts forward the application of L company in standard cost formulation, raw material cost control, quality cost management and variance analysis. The optimization plan is expected to provide practical experience in the combination of norm cost and standard cost management. It also provides corresponding cost management optimization experience for small and medium-sized auto parts manufacturing enterprises facing an unfavorable market environment.
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