【作者】 张晓刚；

【导师】 李志刚；

【作者基本信息】 吉林大学 ， 工商管理， 2011， 硕士

【摘要】 自主品牌汽车在与外资、合资品牌汽车同台竞争时,在质量、品牌、制造工艺、营销手段上根本不占优势,导致目前自主品牌汽车主要占据低端市场,在中高端汽车市场上鲜有一席之地。自主品牌汽车为了扩大销量,降价销售是用的最多的营销策略,这样带来一个问题,在生产成本居高不下,售价又不断下降的形势下,车型盈利能力越来越差。Y公司自主品牌汽车同样存在这个问题,怎样才能提高自主品牌汽车的盈利能力呢?加速新产品研发、改进制造工艺、控制产品质量、加强品牌建设,都可能起到增强产品市场竞争力,带来更大销量的效果,本文主要从成本管理角度出发,来研究如何控制成本,提高产品盈利能力。本文紧紧围绕Y公司的成本管理这个主题,首先对Y公司成本管理现状进行了详细描述,分别从成本管理制度、成本控制、成本核算、预算管理和成本分析来介绍Y公司在成本管理工作中的现行做法;其次对Y公司成本管理各个环节的做法进行了分析,指出了Y公司在成本管理制度、成本控制、成本核算、预算管理和成本分析中存在的问题,比如制度建设不健全、内容陈旧过时、可执行性差;成本控制缺乏全面性和完整性、执行力不够、基础工作不完善;成本核算方法不科学、准确性有待提高、核算与管理脱节;预算编制、执行和监控中存在很多问题,成本分析就表论表、缺乏高度和深度等等。这些问题的存在,最终导致了产品成本据高,盈利能力差。为了解决这些问题,本文给出了一整套改进方案:加强成本管理基础工作,完善成本管理制度,制定切实有效的成本控制和改善措施,建立标准成本核算体系提升成本核算精准度,实行全面预算管理加强成本分析。以上改进措施只是对症下药,实施后的效果如何,不仅取决于改善方案本身,实施的力度、时机、方法等都对实施效果产生影响,这也是笔者下一步进行思考和研究的课题。更多还原

【Abstract】 Own-brand motor corporation is in an inferior position when competing with the joint venture and foreign Motor companies, there are many disadvantages such as quality, brand, manufacturing and marketing. So, Own-brand motors are mainly middle and low level ones currently, high level market need to be cultivated and exploit. Own-brand motor corporations often promote sales of its motors by fetching down their prices. But the high production costs is hard to reduce, the profitability is very poor as a result.Y company has the same problem, it is most urgent to improve the profitability of own-brand motor. Accelerating new product development, improving manufacturing processes, controlling product quality, enhancing brand building all may strengthen the competitive power and expand sales. In this paper, I research on cost management improvement of Y Company to improve the profitability.Cost management is the core topic of this paper. At the first part of the paper, I introduced the current cost management in Y Company including cost management system, cost controlling, cost accounting, budget management and cost analysis. At the second part of the paper, I analyze problems in the current cost management such as imperfect cost management system, outdated content, poor execution and so on. These existing problems lead to the poor profitability. in this paper I present a set of improvement plan to strengthen the basis of cost management, to improve cost management system, and to develop effective cost control and improving measures, to establish standard cost accounting system to enhance accuracy, to implement a comprehensive budget management to strengthen cost analysis.These improvements is the right remedy, the effectiveness depends not only on the improving program itself, but also the intensity, timing, and methods, which is the next topic I will study.更多还原