制造企业成本控制分析-以一汽轿车为例.docxVIP

PAGE PAGE 12 制造企业成本控制分析 ——以一汽轿车为例 摘 要 在全球化的竞争运营的背景中，竞争者在产品质量上的差距日益缩小，产品收益空间被不断压缩，瞬息万变的市场环境对公司成本控制带来了更多的挑战，公司要打破以往成本控制思想的约束，将国际化视野与客户作为方向，由战略层面追求竞争优势。一汽作为一家专注于汽车开发、生产、营销且拥有自主知识产品的汽车公司，从刚创建开始便维持了优良的发展势头，但在其运营发展期间，因为国内外市场环境的改变，一汽在成本管理、产销等不同环节中面临很多问题，为化解同业竞争难题，开发新能源市场，响应国家政策，因而对一汽轿车的成本控制展开探究有着非常重要的意义，通过给出一些成本革新策略，确保公司稳步运作，为日后运营发展构建可靠的基础。 关键词：成本控制；一汽轿车；分析 Cost Control Analysis of Manufacturing Enterprises ——Take FAW Cars as an Example Abstract In the context of global competitive operation, the gap between competitors in product quality is narrowing day by day, product income space is constantly compressed, and the rapidly changing market environment brings more challenges to company cost control. Companies should break the constraints of previous cost control ideas, take international vision and customers as the direction, and pursue competitive advantage from the strategic level. As a production of automobile enterpriseFAW car company is committed to research and development, manufacturing, sales with Chinas independent intellectual property rights of the middle and high-level passenger cars. Since its inception, it has maintained a good momentum of development, but during its operational development, because of in the international and domestic environment, FAW cars in cost control, production and sales and many other links have problems, in order to solve the problem of internal competition, actively respond to national policies, to meet the needs of the new energy market-oriented, It is necessary to study the cost management of FAW cars, and then put forward cost innovation measures to ensure the smooth operation of enterprises and lay a good foundation for the future development of business. Key words: Cost control; FAW CAR CO.LTD.; analysis 目 录 TOC \o 1-3 \h \u 摘 要 I Abstract II 一、引言 1 （一）选题的意义 1 二、文献综述 1 三、企业成本控制相关理论 3 （一）成本的概念 3 1. 一般定义 3 （二）成本控制的概念 3 1. 概念 3 四、一汽轿车 4 （一）一汽轿车概况 4 1. 公司简介 4 2. 经营范围 4 （二