長城汽車股份公司成本管理研究

工商管理論文編號:GS309  論文字數(shù):17858,頁數(shù):25
目   錄

1  引言……………………………………………………………………………………… 1
2  汽車制造業(yè)成本管理…………………………………………………………………… 2
2.1  汽車制造業(yè)的行業(yè)特點……………………………………………………………… 2
2.2  我國汽車制造業(yè)的環(huán)境分析……………………………………………………………3
2.3  汽車制造業(yè)成本核算現(xiàn)狀…………………………………………………………… 4
3  長城汽車股份公司成本管理現(xiàn)狀……………………………………………… 7
3.1  長城汽車股份公司簡介……………………………………………………………… 8
3.2  長城汽車股份公司成本管理—作業(yè)成本法………………………………………… 8
4  長城汽車股份公司的成本管理改進方案………………………………………………14
4.1  促進作業(yè)成本法改良的措施－成本動因合并………………………………………14
4.2  引進企業(yè)資源計劃系統(tǒng)（ERP）成本管理平臺，提升成本管理水平………………18
結(jié)論…………………………………………………………………………………………23
致謝…………………………………………………………………………………………24
參考文獻……………………………………………………………………………………25

摘 要
 隨著時代的發(fā)展，汽車市場競爭愈趨激烈，傳統(tǒng)的生產(chǎn)成本管理模式己不適應(yīng)制造企業(yè)發(fā)展的要求。生產(chǎn)過程的復(fù)雜性以及產(chǎn)品種類的多樣性使得生產(chǎn)成本管理工作難度加大。縱觀國內(nèi)外制造企業(yè)的發(fā)展趨勢，制造企業(yè)正朝著信息化的方向發(fā)展。企業(yè)需要一個能夠全面集成企業(yè)信息的成本管理系統(tǒng)，實現(xiàn)信息的集成與共享，為企業(yè)的經(jīng)營決策提供及時、可靠的成本信息。論文通過對我國汽車制造業(yè)的市場行情和發(fā)展特點的概述，以及我國汽車制造業(yè)成本核算現(xiàn)狀的分析，得出我國汽車制造業(yè)普遍存在的主要成本管理問題。對長城汽車股份公司以作業(yè)成本法進行成本管理進行了研究，從實踐的角度，證實了它的局限性和不足。企業(yè)必須以成本動因合并的方式改進現(xiàn)有的作業(yè)成本法，建立適合自己的企業(yè)資源計劃（ERP）信息平臺下的標準成本管理系統(tǒng)。這樣才能提升企業(yè)的成本管理水平。

關(guān)鍵詞  成本管理  作業(yè)成本法  成本動因  企業(yè)資源計劃 

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