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论文编号：	15254
作者编号：	2120223782
上传时间：	2025/3/5 11:27:11
中文题目：	S汽车模具公司成本管理优化研究
英文题目：	Study on cost management optimization of S Automobile mold Company
指导老师：	刘志远
中文关键字：	成本规划；成本控制；成本评估；模具公司
英文关键字：	Cost planning; Cost control; Cost assessment; Mold company
中文摘要：	本文以S汽车模具公司为研究对象，深入探讨了该企业在近年面临的成本管理挑战。S汽车模具公司作为一家中小型模具制造业企业，其业务主要服务于汽车行业，特别是传统燃油车领域。自成立以来，该企业规模逐渐扩大，但企业的成本管理水平并没有跟上企业规模扩大的速度，同时，随着全球经济波动和汽车行业的竞争加剧，特别是新能源汽车的崛起和汽车市场的降价潮，汽车模具行业的竞争愈发激烈，客户要求的产品价格愈发低廉，S汽车模具公司无法依据现有的成本管理制度降低自身的成本水平，从而导致企业在市场竞争中逐渐处于了不利地位。 本文详细阐述了S汽车模具公司在成本管理方面存在的问题，包括制造费用与期间费用的处理降低了成本管理活动的准确性、成本规划环节的市场考量不足、成本规划环节制定的预算指标不够准确和细化、成本控制环节无法及时发现模具生产过程中的成本异常情况并做出反馈和调整以及成本评估环节不能准确评价模具订单的成本预算执行水平。这些问题影响了企业的收入规模和盈利水平。针对这些问题，论文提出了改进S汽车模具公司成本管理的建议，包括在具体模具订单的管理层面，针对模具生产过程的直接生产成本进行成本管理，引入目标成本法相关思想考量模具成本、模具定价与相应的成本规划，通过为模具生产中的各类工序设置不同的预警指标建立有效的成本控制机制以及完善相应的成本评估体系；在企业整体层面考量对期间费用的管理需求，在实际经营活动中进行动态考量，以求达到企业整体的盈利需要。这些建议旨在帮助企业提高成本管理的效率和效果，从而提升企业的盈利能力和成本管理水平，以增强企业的市场竞争力。 本文不仅为S汽车模具公司提供了具体的成本管理优化方案，也为其他面临类似挑战的中小型模具制造企业提供了宝贵的经验和借鉴，以求通过优化成本管理体系，企业可以更好地应对市场变化，提升成本管理水平，实现持续发展。
英文摘要：	This paper takes S Automobile Mold Company as the research object, and deeply discusses the cost management challenges faced by the company in recent years. As a small and medium-sized mold manufacturing enterprise, S Auto Mold Company mainly serves the automotive industry, especially in the field of traditional fuel vehicles. Since its establishment, the scale of the enterprise has gradually expanded, but the cost management level of the enterprise has not kept up with the speed of the expansion of the scale of the enterprise. At the same time, with the global economic fluctuations and the intensifying competition in the automobile industry, especially the rise of new energy vehicles and the price reduction tide of the automobile market, the competition in the automobile mold industry has become increasingly fierce, and the product prices required by customers have become increasingly low. S auto mold company can not reduce its own cost level according to the existing cost management system, which leads to the enterprise gradually in a disadvantageous position in the market competition. This paper elaborates the problems existing in cost management of S Automobile mold Company. Including the processing of manufacturing expenses and period expenses, the accuracy of cost management activities is reduced, the market consideration in the cost planning process is insufficient, the budget indicators formulated in the cost planning process are not accurate and detailed enough, the cost control process cannot timely find the abnormal cost situation in the mold production process and make feedback and adjustment, and the cost evaluation process cannot accurately evaluate the cost budget of the mold order Execution level. These problems affect the income scale and profit level of enterprises. In response to these problems, the paper puts forward suggestions to improve the cost management of S Auto mold Company, including conducting cost management for the direct production cost of the mold production process at the management level of specific mold orders, and introducing relevant ideas of target cost method to consider mold cost, mold pricing and corresponding cost planning. Establish effective cost control mechanism and perfect corresponding cost evaluation system by setting up different early warning indexes for various processes in mold production; Consider the management needs of period expenses in the overall level of the enterprise, and carry out dynamic consideration in the actual business activities, in order to achieve the overall profit needs of the enterprise. These suggestions are intended to help enterprises improve the efficiency and effect of cost management, so as to enhance the profitability and cost management level of enterprises, so as to enhance the market competitiveness of enterprises. This paper not only provides a specific cost management optimization plan for S Auto mold Company, but also provides valuable experience and reference for other small and medium-sized mold manufacturing enterprises facing similar challenges, in order to optimize the cost management system, enterprises can better respond to market changes, improve the level of cost management, and achieve sustainable development.
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