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论文编号：	14476
作者编号：	2120213430
上传时间：	2024/3/6 21:51:03
中文题目：	A新能源汽车公司目标成本管理的优化研究
英文题目：	The optimization of target costing in A new energy vehicle company
指导老师：	陆宇建
中文关键字：	新能源汽车;成本核算;成本管理;目标成本法
英文关键字：	new energy vehicles; cost accounting; cost management; target costing
中文摘要：	随着中国政府“碳达峰、碳中和”战略的实施，以及中国人民对美好生活的追求，新能源汽车行业近年来发展迅猛，已经逐步成为我国经济的支柱产业之一。面对市场竞争激烈、技术快速迭代的产业环境，新能源汽车企业在近几年的高速发展的过程中也面临着成本管理能力不足的问题。我国部分新能源汽车企业普遍采用目标成本法进行成本管理，但是在应用中是基于合资汽车公司的成本管理模式进行改进，更加注重生产环节的成本管理，在研发、采购等环节关注度不足，也没有把这些流程贯通起来形成系统的成本管理流程。在这种观念的影响下，新能源汽车企业没有完全以市场为导向，无法为管理层提供高效的成本信息，会导致企业无法适应当前新能源汽车行业激烈的竞争。 基于上述原因，我国新能源汽车企业亟需摆脱合资模式的路径依赖，需要以市场为导向，优化目标成本法在研发、采购和生产的各个环节中的运用，这对提高我国新能源汽车企业的成本管理能力和整体竞争力有着较为重要的意义。 本文通过对公司单个车型项目进行深入分析，研究目标成本法在车型研发与设计、采购、生产中的运用情况。本文首先陈述研究背景、研究目的、研究意义及研究方法，并对国内外学者对相关问题的研究进行了综述。其次阐述了目标成本法的相关理论，以及其在国外以及国内企业中的运用。然后介绍案例公司的成本管理情况，并对管理中存在的问题以及问题产生的原因进行分析。接着以案例公司某车型为例，对目标成本法在该车型中的设计和运用进行探讨。最后在前文的基础上计算优化后的目标成本法实施的预期效果，并针对案例公司具体情况提出实行目标成本管理优化所需要的保障措施。 通过对案例公司的分析，可以看出目标成本法在新能源汽车制造企业中的运用具有优化的空间，通过优化目标成本法在案例公司的运用，可以降低新能源汽车整车的生产成本，提高企业的管理能力和产品竞争力，实现企业长期发展战略。
英文摘要：	With the implementation of the Chinese government's "carbon peak, carbon neutrality" strategy, and the Chinese people's pursuit of a better life, the new energy vehicle industry has developed rapidly in recent years. New energy vehicles have gradually become the pillar industry of our economy. In the process of rapid development of the new energy automobile industry in recent years, it is also faced with the problem of fierce market competition and rapid technology iteration. The target costing models adopted by some new energy vehicle companies in China are primarily adapted from the cost management models of Sino-foreign joint ventures. They place greater emphasis on managing costs during production, while paying insufficient attention to R&D, procurement and integrating these processes into a systematic cost management workflow. Influenced by such conventional thinking, these companies are not fully market-oriented. Unable to provide efficient cost data to management, they struggle to adapt to the fierce competition currently facing China's new energy vehicle industry. Based on the above reasons, China's new energy vehicle companies urgently need to break free from their path dependence on Sino-foreign joint venture models. They must adopt a market-oriented approach, optimizing the application of target costing during R&D, procurement and production. Doing so is of considerable importance for improving cost management capabilities and overall competitiveness of China's new energy vehicle enterprises. Through the in-depth analysis of the company's single vehicle project, this dissertation studies the application of target costing in vehicle development, design, procurement and production. This dissertation first states the research background, research purpose, research significance and research methods, and summarizes the domestic and foreign scholars' research on related issues. Secondly, it expounds the relevant theories of target costing and its application in foreign and domestic enterprises. Then introduce the cost management of the case company, and analyze the problems existing in the management and the causes of the problems. Then, taking a model of a case company as an example, the design and application of target costing in this model are discussed. Finally, on the basis of the above, the expected effect of the implementation of the optimized target costing is calculated, and the safeguard measures needed to implement the optimization of target costing are proposed according to the specific situation of the case company. The analysis of the case company shows the application of target costing in new energy vehicle manufacturers needs further optimization. By improving the application of target costing in the case company, production costs of new energy vehicles can be reduced, enhancing the company’s management capabilities and product competitiveness to achieve its long-term development strategy.
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