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论文编号：	8374
作者编号：	2120142497
上传时间：	2016/6/8 14:36:23
中文题目：	整车生产企业闭环成本控制模型研究
英文题目：	Research On Cost Control Method For Vehicle Enterprise
指导老师：	薛有志
中文关键字：	目标成本；作业成本；成本控制
英文关键字：	target cost; activity-based costing; the cost control
中文摘要：	摘 要汽车工业是我国工业的支柱产业，随着汽车产业竞争日益激烈，成本控制在整车企业发展中占据重要的战略地位，如何有效控制整车成本，成为提升企业竞争力的关键。一汽集团企业由于分子公司独立运营，各个分子公司之间数据共享程度低，集团整体成本控制执行力度较差，需要制定完善的成本控制体制，从而支持集团整体发展战略。传统的成本控制模式均采用单一方法进行，由于方法本身存在适用性条件，无法避免方法本身带来的不足。本文从工程领域的控制原理出发，构建多种方法并行实施，面向生命周期和价值链的成本控制体系，旨在实现不同成本控制方法优势互补，弥补单一方法的劣势。本文在分析集团管理现状的基础上，以问题为导向，构建闭环成本控制体系。新的成本控制体系以企业成本信息平台为基础，以产品BOM到作业链的映射关系为纽带，在成本目标制定、分解、核算、控制环节分别使用不同的控制方法。在理论分析的基础上，本文通过在具体车型上进行应用论证，验证了新管理模型的运用效果。本文主要创新点总结如下：（1）同时采用多种成本控制办法相结合的方式对同一个企业进行管理的可行性，并实际验证了可操作性。（2）引入了工程学中控制原理的理念，通过将不同领域的原理相结合，为后续成本控制方法的探讨和研究提供了新的方向和思路。（3）在研究对象的选择上，打破以往选取某一家公司管理方式进行探讨的惯例，从一汽集团整体出发进行研究分析，研究对象更加复杂，更加系统，更加符合未来的发展趋势。关键词：目标成本；作业成本；成本控制
英文摘要：	Abstract Automobile industry is the pillar industry in our country. With the competition becomes increasingly serious in the automobile industry, the cost management plays an important and strategic role in the development of the whole enterprise. How to control the vehicle cost has become the key to improve its competitiveness. Because the molecular companies operate independently among the group company, the degree of data sharing between the molecular companies is very low, and the group’s overall cost control enforcement is bad, which needs to make a perfect cost management system, so as to support the group’s overall development strategy. The traditional cost management mode adopts the single method and contains its own applicable conditions, which can not avoid its shortage made by itself. This paper begins with control theory in the field of engineering, forms a variety of methods to make parallel implementation, and faces the life cycle and the value chain cost management system, whose aim is to make complementary advantages in different cost management methods and make up the disadvantages of the single method. This paper also begins with the existing cost control theory, and analyze the target cost method, homework cost method, the norm cost method, life cycle cost theory, theory of value chain, the control principle of six major research. This paper is on the basis of the analysis of the present situation of group management, which is problem-oriented, and builds a closed-loop cost management system. New cost management system is on the basis of enterprise cost information platform, which is chained from the product BOM to the mapping relationship of homework, and uses different control methods respectively on the cost target, decomposition, accounting and control links. On the basis of theoretical analysis, this paper tests the application effect of the new management model through the concrete application demonstration models. In this paper, the main innovation points summarized as follows: (1)Use a variety of combined cost management methods at the same time to test the feasibility of the same enterprise management and its practical feasibility. (2) This paper introduces the control principle in the engineering concept, combines the principles of different areas and provides a new direction and new ideas for the further exploration of the subsequent cost management method. (3) This paper breaks through the routine of discussing of the only one selected company management. This paper analyzes from the whole group, and its object is more complex, more systematic, more in line with the development trend of the future. Key words: target cost; activity-based costing; the cost control
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