汽车制造企业成本管理问题探讨.docVIP

汽车制造企业成本管理问题探讨 摘要：本文从汽车制造企业的成本构成、汽车制造企业成本管理的特点、汽车制造企业成本管理的重要性这三个方面对汽车制造企业成本管理概述。同时，分析了当前汽车制造企业的成本压力及成本管理现状。随后就汽车制造企业成本管理存在的问题进行了深入分析。本文认为，汽车制造企业成本管理主要存在这四个问题：对成本管理的方法缺乏相应研究；没有引进现代成本管理观念；成本管理的主体过于局限；过分关注企业的短期利益。最后，本文就汽车制造企业加强成本管理提出了几点建议：加大新车型的研发投入；运用先进的成本管理；建立完善的企业成本管理制度；注重企业成本管理的考核与激励机制；正确处理企业与供应商的关系。 关键词：汽车制造企业；成本管理；成本控制 Abstract:This article from the automobile manufacturing enterprises cost structure, automobile manufacturing, automobile manufacturing enterprise cost management of the importance of enterprise cost management in the three aspects of automobile manufacturing enterprise cost management overview. At the same time, analyzes the present situation of cost pressure and current cost management of automobile manufacturing enterprise. Then analyzes the existing problems of automobile manufacturing enterprise cost management. In this paper, the main existing problems of the four automobile manufacturing enterprise cost management: the lack of research on the method of cost management; without the introduction of modern cost management concepts; the main cost management is too limited; too much attention to short-term interests of the enterprise. Finally, the automobile manufacturing enterprises and puts forward some suggestions on strengthening cost management: to increase investment in research and development of new type; the use of advanced cost management; the establishment of enterprise cost management system to improve the assessment and incentive mechanism; pay attention to cost management of enterprises; to correctly handle the relationship between enterprises and suppliers. Keywords:Automobile manufacturing enterprise; cost management; cost control 目录 TOC \o 1-3 \h \u 5829 摘要： 1 4639 Abstract: 1 28158 1 汽车制造企业成本管理概述 2 14407 1.1汽车制造企业的成本构成 2 10412 1.2汽车制造企业成本管理的特点 3 28398 1.3汽车制造企业成本管理的重要性 3 1604 1.3.1成本管理是企业发展的基础 3 12447 1.3.2成本管理是企业提高经济效益的根本途径 3 5224 2 汽车制造企业成本管理现状及分析 4 25772 2.1汽车制造企业成本压力现状 4 21622 2.2汽车制造企业成本管理分析 4 10503 3