汽车零部件行业成本核算控制方法及应用建议  

Cost Counting Control Methods and Application Suggestions for Auto Parts Industry

作　　者：张泽 Zhang Ze

机构地区：[1]中信戴卡股份有限公司,河北省秦皇岛市066000

出　　处：《时代汽车》2021年第19期151-152,共2页Auto Time

摘　　要：随着市场竞争的日趋激励,汽车零部企业迫切需要通过有效的成本管理方法来更好地掌握并控制成本,为企业的市场开拓和销售促进工作提供必要的保障与支持,帮助企业以合理而有效的价格来拼抢和占领市场,确保企业在激烈的市场竞争中能够赢得一席之地。本文在分析汽车零部件行业环境的基础上,明确了企业需要提升成本管理水平,优化成本管理方法,并系统地总结梳理了汽车零部件企业常用的成本控制方法,在此基础上,提出了对汽车零部件企业开展成本管理工作的具体建议。With the increasing incentives of market competition,auto parts companies urgently need to better grasp and control costs through effective cost management methods,provide necessary guarantees and support for the company’s market development and sales promotion,and help companies with reasonable and effective prices to fight for and occupy the market,and to ensure that enterprises can win a place in the fierce market competition.Based on the analysis of the auto parts industry environment,this article clarifies that companies need to improve their cost management level,optimize cost management methods,and systematically summarize and sort out the cost control methods commonly used by auto parts companies.Specific suggestions for auto parts companies to carry out cost management are put forward.

关 键 词：汽车零部件 成本核算 成本控制 

分 类 号：F27[经济管理—企业管理]