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论文编号：	14387
作者编号：	2320213768
上传时间：	2023/12/13 9:12:33
中文题目：	Y公司新能源产品目标成本管理研究
英文题目：	Research on the Target Costing Management of Y Company’s New Energy Product
指导老师：	李姝
中文关键字：	新能源汽车；目标成本管理；竞争力
英文关键字：	New energy vehicles；Target cost management；Competitive power
中文摘要：	由于政府的扶持，中国的新能源汽车行业自 2014 年起飞速增长，伴随补贴 的退潮开始进入“市场驱动+政策驱动”时代。汽车制造厂商面临诸如产品迭代 技术加快、汽车开发周期大幅缩短等多重挑战，对汽车成本压缩，技术创新以 及需求响应加快的要求日渐严苛。新能源汽车不同于传统燃油汽车，开发和生 产成本较高，需要更多的投入，且其市场竞争异常激烈，需要不断提高效益才 能生存。因此，要想确保持久的竞争力，必须做好新能源汽车成本管理，通过 科学的成本管理尽可能降低各项成本开销，将成本控制在一个相对低的水平。 本文选择的研究案例是中日合资汽车制造厂商 Y 公司生产的新能源汽车。 根据目标成本管理理论和方法，对 Y 公司新能源汽车目标成本管理流程和方法 的现状进行分析，并总结提炼出目标成本设定的问题、目标成本分解的问题， 以及目标成本控制的问题。基于前述章节分析的问题和成因，进一步就新能源 产品的目标成本管理改进方向提出建议。希望本文的研究成果能够为汽车行业 的发展提供一定参考价值，帮助同行提升新能源汽车目标成本管理能力，采取 真正有效的策略控制和降低新能源产品成本，提升企业的盈利能力。
英文摘要：	Due to government support, China's new energy vehicle industry has grown rapidly since 2014, and with the decline of subsidies, it has entered the era of "market driven+policy driven". Automobile manufacturers are facing multiple challenges such as accelerating product iteration technology and significantly shortening the development cycle of automobiles. The requirements for cost compression, technological innovation, and accelerated demand response for automobiles are becoming increasingly stringent. New energy vehicles are different from traditional fuel vehicles, with higher development and production costs, requiring more investment, and their market competition is extremely fierce, requiring continuous improvement of efficiency in order to survive. Therefore, in order to ensure sustainable competitiveness, it is necessary to do a good job in cost management of new energy vehicles, reduce various cost expenses as much as possible through scientific cost management, and control costs at a relatively low level. The research case selected in this article is a new energy vehicle produced by Y Company, a Sino Japanese joint venture automobile manufacturer. Based on the theory and methods of target cost management, analyze the current status of the target cost management process and methods for Y company's new energy vehicles, and summarize and extract the issues of target cost setting, target cost decomposition, and target cost control. Based on the problems and causes analyzed in the previous chapters, further suggestions are proposed for improving the target cost management of new energy products. I hope that the research results of this article can provide certain reference value for the development of the automotive industry, help peers improve their ability to manage the target cost of new energy vehicles, adopt truly effective strategies to control and reduce the cost of new energy products, and enhance the profitability of enterprises.
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