长城汽车股份公司成本管理研究

论文编号:GS309  论文字数:17858,页数:25

摘 要
 随着时代的发展，汽车市场竞争愈趋激烈，传统的生产成本管理模式己不适应制造企业发展的要求。生产过程的复杂性以及产品种类的多样性使得生产成本管理工作难度加大。纵观国内外制造企业的发展趋势，制造企业正朝着信息化的方向发展。企业需要一个能够全面集成企业信息的成本管理系统，实现信息的集成与共享，为企业的经营决策提供及时、可靠的成本信息。论文通过对我国汽车制造业的市场行情和发展特点的概述，以及我国汽车制造业成本核算现状的分析，得出我国汽车制造业普遍存在的主要成本管理问题。对长城汽车股份公司以作业成本法进行成本管理进行了研究，从实践的角度，证实了它的局限性和不足。企业必须以成本动因合并的方式改进现有的作业成本法，建立适合自己的企业资源计划（ERP）信息平台下的标准成本管理系统。这样才能提升企业的成本管理水平。

关键词  成本管理  作业成本法  成本动因  企业资源计划 

Abstract
Along with time development, the auto market competition hastens intensely, traditional production cost management pattern oneself does not adapt the request which the Manufacturing firm develops. Production process's complexity as well as product type's multiplicity causes the production cost supervisory work difficulty to enlarge. Looks over the domestic and foreign Manufacturing firm's trend of development, the Manufacturing firm is developing toward the informationization direction. The enterprise needs one to be able to integrate the enterprise information comprehensively the cost management system, realizes the information integration and sharing, supply promptly, the reliable cost information for enterprise's operating decisions. Paper through to our country automotive industry market quotation and development characteristic outline, as well as our country automotive industry cost accounting present situation analysis, obtains our country automotive industry universal existence the capital expenditure management question. Carried on the cost management to the Great Wall automobile Joint-stock company by the cost of operation law to conduct the research, from practice angle, Confirmed its limitation and the insufficiency. The enterprise must by the cost agent merge way improvement existing cost of operation law, the establishment suits own enterprise resources plan (ERP) under the information platform standard cost management system management system. This can promote enterprise's cost management level.

Key Words  Cost management  Activity-based costing  Cost of operation law  Cost agent  Enterprise resources plan

目   录

1  引言……………………………………………………………………………………… 1
2  汽车制造业成本管理…………………………………………………………………… 2
2.1  汽车制造业的行业特点……………………………………………………………… 2
2.2  我国汽车制造业的环境分析……………………………………………………………3
2.3  汽车制造业成本核算现状…………………………………………………………… 4
3  长城汽车股份公司成本管理现状……………………………………………… 7
3.1  长城汽车股份公司简介……………………………………………………………… 8
3.2  长城汽车股份公司成本管理—作业成本法………………………………………… 8
4  长城汽车股份公司的成本管理改进方案………………………………………………14
4.1  促进作业成本法改良的措施－成本动因合并………………………………………14
4.2  引进企业资源计划系统（ERP）成本管理平台，提升成本管理水平………………18
结论…………………………………………………………………………………………23
致谢…………………………………………………………………………………………24
参考文献……………………………………………………………………………………25