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论文编号：	13906
作者编号：	2320200676
上传时间：	2023/6/5 22:00:37
中文题目：	S汽车零部件企业目标成本管理研究
英文题目：	Research on target cost Management of S auto parts Enterprise
指导老师：	王志红
中文关键字：	目标成本；成本管理；汽车零部件
英文关键字：	Target cost; Cost management; Auto parts
中文摘要：	2019年以来中国汽车产量销量出现了明显下降趋势，加之2020年受到新冠疫情的不利影响，发展前景堪忧的汽车行业遭遇到难以想象的冲击。汽车零部件行业是汽车产业链上的重要构成部分，在整个汽车行业“大气候”走低的情况下，汽车零部件行业获取利润的压力日益增加，市场竞争越来越激烈。S汽车零部件企业作为行业的中小企业，同样面临着日益增大的生存、发展压力。在这样的背景下，企业如果想在激烈的市场竞争中取胜，取得自己的市场份额，充分发挥成本优势，不断降本增效是最有效的手段。因此，企业必须加强成本管理工作，精准发现、认识企业成本管理存在的问题，运用行之有效的成本管理方法，提出解决问题的对策，从而形成企业的成本竞争优势，开拓更广泛的市场，获得更多的利润，提升企业的竞争能力，在激烈的市场竞争中脱颖而出。 本文以S汽车零部件企业为研究对象，分析了该企业的目标成本管理现状，指出了该企业目标成本管理存在的问题。一是目标成本确定不够准确；二是目标成本分解不合理；三是目标成本实施缺乏过程性控制；四是目标成本考核不严格；五是目标成本组织力量薄弱。在这种情况下，进行目标成本管理改进具有很强的必要性。 针对该企业存在的成本管理问题，围绕四个方面开展目标成本管理工作。一是设定合理的目标成本，明确产品的销售价格和目标利润，制定出科学合理的目标成本；二是运用成本构成法分解目标成本，将成本管理目标分解到各阶段、各责任部门；三是将产品设计作为实现目标成本的重点；四是完善目标成本考核，从而达到S汽车零部件企业降本增效的目的，促进企业在市场竞争中持续发展。
英文摘要：	Since 2019,China's automobile production and sales have shown an obvious downward trend. Coupled with the adverse impact of the novel coronavirus epidemic in 2020, the automobile industry, which has a dismal development prospect, has suffered an unimaginable impact. The auto parts industry is an important part of the auto industry chain. In the case of the "general climate" of the whole auto industry, the pressure of the auto parts industry to obtain profits is increasing, and the market competition is becoming more and more fierce. As a small and medium-sized enterprise in the industry, S auto parts enterprise is also facing increasing pressure of survival and development. In this context, if enterprises want to win in the fierce market competition, gain their own market share, give full play to the cost advantage, continuous cost reduction and efficiency is the most effective means. Therefore, enterprises must strengthen cost management, accurately discover and understand the problems existing in enterprise cost management, use effective cost management methods, put forward countermeasures to solve the problems, so as to form the cost competitive advantage of enterprises, expand a wider range of markets, gain more profits, enhance the competitiveness of enterprises, and stand out in the fierce market competition. This paper takes S auto parts enterprise as the research object, analyzes the current situation of target cost management of the enterprise, and points out the existing problems of target cost management of the enterprise. First, the target cost is not accurate enough; Second, the target cost decomposition is unreasonable; Third, the implementation of target cost lacks process control; Fourth, the target cost assessment is not strict; Fifth, the organizational strength of target cost is weak. In this case, it is very necessary to improve the target cost management. Aiming at the existing cost management problems of the enterprise, the target cost management is carried out from five aspects. One is to set a reasonable target cost, clear product sales price and target profit, develop a scientific and reasonable target cost; The second is to use the cost composition method to decompose the target cost, the cost management target into each stage, each responsible department; Third, the product design as the focus to achieve the target cost; Fourth, improve the target cost assessment, so as to achieve the purpose of reducing cost and increasing efficiency of S auto parts enterprise, and promote the sustainable development of the enterprise in the market competition.
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