汽车企业成本管理方法的应用及启示  

The Application of Cost Management Method in Automobile Industry

作　　者：丁宏伟[1] 张星[1] 

机构地区：[1]上海理工大学管理学院,上海200090

出　　处：《技术与创新管理》2012年第3期269-273,共5页Technology and Innovation Management

摘　　要：成本的竞争已然成为汽车企业间竞争的关键所在,相较国外先进汽车企业成熟的成本管理方法而言,我国汽车企业的成本管理起步较晚,因此提升空间也较大,且在借鉴成熟成本管理方法的同时也进行了积极的探索和创新。文章对丰田准时化和成本企划两种成熟的成本管理模式的实施进行深入分析,提出了我国企业进行成本管理可以参考的几点意见。The cost competitiveness has been the core element in the competition of automobile industry. Compared with the mature cost management methods used in advanced foreign automobile companies, cost management in China＇s enterprises started rather late and thus has more space to develop. Positive exploration and innovation have been used in domestic enterprises based on existing methods. This paper has an in-depth analysis of Toyota Production System and Target Costing Method, and then puts forward some advises for automobile industries in China in their cost manage strategy.

关 键 词：汽车产业 成本管理 成本控制 成本企划 

分 类 号：F275.3[经济管理—企业管理]