管理会计在成本控制中的应用——以比亚迪企业为例.docxVIP

本科论文  摘 要 利润应该成为企业经营的主要战略目标，而每一项成本对实现企业投资收益都具有重要影响。如今，汽车行业消费市场的竞争环境将越来越激烈，如果企??业要在竞争中发展，从中长期看，势必通过多种方式降低成本，提高自己的竞争优势。企业在成本控制中，往往只会从财务的角度去完善解决。本文通过对管理会计在成本控制中的作用的研究，根据实际情况，通过文献，数据等方法，结合比亚迪汽车有限公司的当前汽车行业发展情况进行研究。对企业真实的情况进行调查总结，分析比亚迪汽车股份有限公司在管理会计发展中，可能存在的多个关键问题及问题形成的原因，并提出了相应的合理解决方案。来提升生产活动的灵活性和高效性，优化企业成本管理结构、提高企业的核心竞争力以及强化企业的盈利能力，进而使企业的利润实现最大化。 关键词： 管理会计;成本费用;成本控制 Abstract Profit should become the main strategic goal of enterprise operation, and each cost has an important impact on the realization of enterprise investment income. Nowadays, the competitive environment of the automobile industrys consumer market will become increasingly fierce. If enterprises want to develop in the competition, they will surely reduce costs and improve their competitive advantages in a variety of ways in the medium and long term. Enterprises in the cost control, often only from the financial point of view to improve the solution. Based on the study of the role of management accounting in cost control, this paper studies the current development of the automobile industry of byd automobile co., LTD. Through literature, data and other methods according to the actual situation. Based on the investigation and summary of the real situation of the enterprise, this paper analyzes several key problems that may exist in the development of management accounting of byd automobile co., ltd. and the reasons for the formation of the problems, and puts forward the corresponding reasonable solutions. To improve the flexibility and efficiency of production activities, optimize the enterprise cost management structure, improve the enterprises core competitiveness and strengthen the enterprises profitability, so as to maximize the profit of the enterprise. Keywords: management accounting;cost;cost control 目 录 TOC \o 1-3 \h \z \u 摘 要 2 Abstract 3 第1章 绪论 6 1.1研究背景及意义 6 1.1.1研究背景 6 1.1.2研究意义 6 1.2国内外文献综述 7 1.2.1国外文献综述 7 1.2.1国内文献综述 7 1.3研究方法与文章框架 8 1.3.1研究方法 8 1.3.2文章框架