汽车行业的产品成本核算的特点与发展研究—以中国第一汽车集团有限公司为例.docxVIP

汽车行业的产品成本核算的特点与发展研究—以中国第一汽车集团有限公司为例 摘 要：我国经济发展步入新常态后，逐步建成了独立完整的产业体系。汽车企业制定严谨、科学、合理而且能够适应经营机制转变的产品成本核算制度是必然的。本文是在阅读了成本核算存在的必要性，成本核算和管理的现状及作业成本法与目标成本法在汽车行业的综合应用研究等相关文献后，运用文献分析法、比较分析法和个案研究法，选取中国第一汽车集团有限公司作为研究对象。以研究汽车企业该如何完善其产品成本核算方法为切入点，借鉴日本丰田公司和我国东风汽车公司成熟的成本核算方法，认为中国第一汽车集团有限公司可以通过以下方式改善其产品成本核算制度：切合市场需求，推行鼓励制度、倡导横向组织理念、持续维持目标成本范围、培养管理层的知识应用能力、明确成本动因因素和优化成本核算手段。结合我国汽车行业的发展现状，提出“目标—作业”成本核算管理模式。认为通过目标成本法和作业成本法的有效联合，企业能够拥有极大的优势去研发“低支出，高质量，迎需求”的潜在汽车产品，优化成本核算制度。以最大的程度发挥原始投入资本的作用，降低产品开销费用，实现企业的利润最大化目标。最终为汽车企业提供实际有效的发展方向，达到提高汽车行业的整体竞争力的目的。 关键词：成本核算方法；作业成本法；目标成本法；“目标—作业”模式；发展方向 Research on the Characteristics and Development of Product Cost Accounting in Automobile Industry-A Case Study of China First Automobile Group Co., Ltd. Abstract：After Chinas economic development has entered a new normal, an independent and complete industrial system has been gradually established. It is necessary for automobile enterprises to formulate a strict, scientific, reasonable and adaptable product cost accounting system. After referring to the relevant literature on the necessity of cost accounting, the present situation of cost accounting and management, and the comprehensive application of activity-based costing and target costing in the automotive industry, this paper utilizes literature analysis, comparative analysis and case study methods and selects China First Automobile Group Co., Ltd. as the research object. Starting from the research on how to improve the cost accounting methods of automobile enterprises, using the mature cost accounting methods of Toyota Corporation of Japan and Dongfeng Automobile Company of China for reference, this paper shows that China First Automobile Group Co., Ltd. could improve its product cost accounting system by following ways: matching the market demand, promoting the incentive system, advocating the concept of horizontal organization, and maintaining the goal cost scope continuously, fostering managements knowledge application ability, defining cost dri