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论文编号：	15277
作者编号：	2120223768
上传时间：	2025/3/11 12:16:44
中文题目：	Z汽车零部件公司成本管理优化研究
英文题目：	Research on Cost Management Improvement of Z Automotive Parts Company
指导老师：	郝臣
中文关键字：	汽车零部件企业；成本管理；成本预算；成本核算；作业成本法
英文关键字：	Automotive Parts Enterprises; Cost Management; Cost Accounting; Activity-based Costing Method
中文摘要：	随着科学技术的快速发展和生产方式的持续改变，汽车零部件制造行业的竞争持续加剧。从 2018 年开始国内汽车产销增速有所回落，汽车行业和汽车零部件行业结束多年的连续增长态势，产业逐步进入调整期。目前我国汽车零部件行业呈现企业数量众多、市场集中度低的竞争局面，在此市场环境下中小零部件制造企业的生存环境愈发艰难，盈利空间被进一步压缩，中小型汽车零部件企业需要通过强化成本管理的有效性来提升其市场竞争力。 本文以 Z 汽车零部件制造企业为研究案例，虽然 Z 公司结合自身情况构建了成本管理体系，但是现阶段的成本管理仍然比较粗放，难以支撑公司达成盈利目标。本文首先简要介绍了研究背景、研究目的及研究意义，梳理了国内外关于成本管理的研究现状，阐述了精益成本管理理论、全面成本管理理论和作业成本管理三种成本管理方法，在此基础上对 Z 汽车零部件公司的生产经营情况、主要成本构成和成本管理现状进行研究分析，通过调查分析发现目前 Z 公司在成本管理的成本预算、成本控制、成本核算和成本考核四个方面分别存在的问题，主要问题有成本预算编制缺乏科学性、材料成本控制不到位、产品成本核算不准确和成本考核无法发挥激励作用等。针对 Z 公司成本管理中存在的问题，在 Z公司现有成本管理体系的基础上，有针对性地提出完善成本预算编制体系、强化材料采购成本控制和引入作业成本法和改进成本考核机制等措施，旨在帮助 Z 公司寻找切实可行的成本管理优化途径。 本文对 Z 汽车零部件公司的成本管理优化研究有助于该公司在保证产品质量的同时一定程度上节约成本费用，从而推进公司成本管理由粗放型向精细型转变发展，有助于该公司实现降本增效以及促进经营目标和战略目标落地实现，同时也可以为同类型企业的成本管理工作提供借鉴。
英文摘要：	With the rapid development of science and technology and the continuous change of production methods, the competition in the auto parts manufacturing industry continues to intensify. Since 2018, the growth rate of domestic automobile production and sales has declined, the automotive industry and auto parts industry have ended many years of continuous growth, and the industry has gradually entered a period of adjustment. At present, China's auto parts industry presents a competitive situation with a large number of enterprises and low market concentration. In this market environment, the living environment of small and medium-sized parts manufacturing enterprises is becoming more difficult, and the profit space is further compressed. Small and medium-sized auto parts enterprises need to enhance their market competitiveness by strengthening the effectiveness of cost management. This thesis takes Z auto parts manufacturing company as a case study. Although Z Company has built a cost management system based on its own situation, its cost management is still extensive at this stage, which is difficult to support the company to achieve its profit target. Firstly, this thesis briefly introduces the research background, research purpose and research significance, expounds the research status of cost management at home and abroad, and summarizes the theoretical basis of lean cost management theory and total cost management theory. On this basis, the main cost composition and the current situation of cost management of Z Auto Parts Company are studied and analyzed. Through investigation and analysis, the existing problems of Z Company in the pre-event stage, in-process stage and post-event stage of cost management and cost management infrastructure are found. The main problems are the lack of scientific cost budgeting, inadequate material cost control, inaccurate product cost accounting and cost assessment cannot play an incentive role. In view of the problems existing in the cost management of Company Z, based on the existing cost management system of Company Z, targeted measures such as improving the cost budgeting system, strengthening the cost control of material procurement, introducing activity-based costing and improving the cost assessment mechanism are proposed to help Company Z find feasible ways to optimize the cost management. In this thesis, the research on the optimization of cost management of Z auto parts company will help enterprises to save costs to some extent while ensuring product quality, thus promoting the transformation and development of enterprise cost management from extensive to refined, which is of practical significance for the company's strategy and decision-making and improving cost competitiveness, and can also provide reference for the cost management of similar enterprises.
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