汽车零配件产品成本控制研究分析.docVIP

内 容 摘 要 随着国际上汽车行业开始实行零部件“全球化采购”策略及国际跨国汽车企业推行本土化策略，国内市场将出现巨大的零部件配件缺口。到2010年，中国汽车零部件国内产值将达到7000亿元左右。但是,我国汽车零部件面临的问题也不容忽视。汽车价格的逐年下降，给汽车零件制造厂产生了很大的成本压力。对国内的零部件生产企业来说，进行有效的成本控制，合理的降低成本成为当务之急。 论文首先介绍了当代比较先进的几种成本控制理论，项目成本法，目标成本法，成本战略法，作业成本法；其次，在汽车零部件这个飞速发展的产业中，当降低成本成为当务之急时，成本控制方法也备受关注。分析研究传统的几种成本控制方法，可以发现他们各自存在的优缺点；最后，通过对实例浙江XX汽车零部件公司成本控制方法的研究，发现当前公司所使用的成本控制方法—标准成本法的优缺点及存在的问题，提出相应的改进方法，得出了更适合公司现行生产方式下的成本控制方法，即在标准成本法的基础上结合作业成本法。 关键词：成本控制 汽车零部件 标准成本法 作业成本法  ABSTRACT With the automobile industry start to use globalization procurement strategy in auto parts and the international transnational auto enterprise push localization strategy, there will be a huge gap of auto parts in domestic market. By 2010, domestic output value of Chinas auto parts will reach about 700 billion yuan. However the problems China facing should not be overlooked. The year on yean decline in auto princes has made much pressure on auto parts factory. For the domestic manufacturing enterprises, doing effective cost control and reducing costs reasonably become imperative. Firstly the papers introduce several advanced cost-control theory on the contemporary, that is project cost method, Target cost method, Strategic cost method, Activity--based Costing (ABC) method; Second in this rapidly developing industry of Automotive, when reducing costs become imperative, more and more attention is concerned in cost control. Analysis several traditional method of cost control, we can find their good side and the shortcoming, At last, by analyzing the cost control of Zhejiang XX auto parts company, we also find the problems of Standard Costing method ,which is now used in the company. Then educe a cost control, that is Standard Costing method combine with ABC method, it will be more suit for the company. KEYWORDS：cost control auto parts Standard Costing method Activity--based Costing (ABC) method 正文目录 第一章 引言 1 第一节 零部件发展大背景 1 第二节 国内外研究现状 1 第三节 论文框架 2 第二章 产品成本控制理论 4 第一节 项目成本法 4 第二节 目标成本法 5 第三节