浅析汽车制造企业成本控制  

Analysis of Cost Control of Automobile Manufacturing Enterprise

作　　者：朱张敏 靳光磊[1] 

机构地区：[1]上海汽车集团股份有限公司乘用车分公司,上海201804

出　　处：《上海汽车》2013年第12期24-29,33,共7页Shanghai Auto

摘　　要：首先阐述了成本控制的概念、原则与方法;其次基于成本模型和零部件分类两个方面剖析汽车的成本结构,并介绍了汽车行业成本控制的特点与重要性;再次对我国汽车制造企业成本控制的现状进行了分析,分析了当前汽车制造企业成本控制中存在的问题,并剖析了其形成原因;最后,针对我国汽车制造企业的成本控制的现状提出汽车企业加强成本控制的合理化建议。Firstly,the concept,principle and method of cost control are described. Then,the cost structure of automobile is analyzed by cost-based model and automotive parts and components seg- ment,and the characteristic of the automotive industry cost control and importance is described. Once again the current situation of cost control of China’s automobile manufacturing enterprise is analyzed, and the current problem of cost control in automobile manufacturing enterprise and its causes are ana- lyzed. Finally,according to cost control status of China’s automobile manufacturing enterprise,ration- alization proposals to strengthen cost control are proposed.

关 键 词：成本控制 目标成本 汽车工业 

分 类 号：F426.471[经济管理—产业经济]