论汽车销售中的成本控制 毕业论文.doc

PAGE PAGE IV 专科学生毕业论文 论汽车销售中的成本控制 系部名称： 专业班级： 学生姓名： 指导教师： 职 称： 黑 龙 江 工 程 学 院 二○一○年三月 The Graduation paper for Bachelors Degree The cost control of automobile sales Department： Classes： Candidate： Teachers： professional title： Heilongjiang Institute of Technology2010-03·Harbin  摘 要 随着我国市场经济的不断发展和完善，企业的国际化,规范化程度正日益提高,成本控制又作为企业经济决策的基础，所以成本控制的准确程度就直接关系到企业的经济效益的好坏。成本管理作为企业的一个重要组成部分，也突现出成本控制的重要性。而我国企业普遍存在观念落后，重视生产环节忽视其他环节等问题，加之企业外部也存在很多不确定因素。这最终大大影响了成本控制的准确性。所以，对成本控制方面的研究，可以加快企业会计核算准确性的进度，对企业的发展有十分重要的作用。 汽车配件网络化经营的概念美国汽车配件经销商雷蒙德的汽车配件店位于美国亚特兰大市的一个郊外，这个小店与别的配件店并无二致，但其特色是网上交易，任何与汽车配件销售相关的服务均可在互联网上实现。该经销店的销售员们都具有丰富的网络知识，他们耐心地帮助没有网上交易经验的顾客完成在互联网上的买卖。 关键词：销售；成本会计；汽车 ABSTRACT With the development of market economy in China, the enterprise and the degree of internationalization and standardization is increasing, cost control and economic decision-making basis for enterprises, so the cost control accuracy is directly related to the economic efficiency of enterprises. Cost management, as an important part of enterprise, also showed the importance of cost control. And our country enterprise widespread production value concepts backward, ignoring the other links with the external issues, there are also many uncertain factors. This final greatly influence the accuracy of cost control. Therefore, the research on the cost control, can accelerate the progress of the enterprise accounting accuracy of enterprises development, has very important role. Auto parts of network management concept of us automotive parts of automobile fittings dealer Raymond is located in a suburban Atlanta, American and other accessories, this shop to shop and its characteristics, but is online transactions, and car accessories sales related services are