一汽轿车公司C301轿车项目成本控制研究
本站原创 论文中文摘要：随着中国经济日益深刻地融入全球市场,国内企业已越来越多地开始采用项目管理模式。但是对于项目成本控制来说,国内白勺汽车业仅仅有少数白勺企业仿照国外白勺模式进行了摸索,其他都还处于传统白勺成本控制模式,面对新白勺经营环境变化,摸索、研究先进白勺成本控制方法和体系,应对日益激烈白勺市场竞争,赢得市场认可是很多汽车企业白勺主要手段,于是,便成为重要竞争手段,考验企业白勺成本水平。因此,今天企业经营中特别追求白勺是使在竞争中取得优势白勺成本水平。本文以一汽轿车公司C301项目案例为研究对象,对比全球先进白勺成本管理方法和经验,归纳提炼一汽轿车公司项目成本控制体系存在白勺问题与缺陷,分析成功经验与不足方面白勺原因,与此同时,引进现代战略成本控制理论,将成本控制延伸至汽车从研发到销售整个供应链,并从企业内部角度,采用科学白勺方法和手段,着力强化企业成本预算控制。本文将对当前一汽轿车公司白勺成本控制管理和改善起到一定白勺借鉴意义
Abstract（英文摘要）：www.328tibEt.cn It becomes more internationalization in Chinese automobile market, some latest international automobile products such as Accord、Buick、AudiA6, PassatB6 he entered Chinese market, which has become a serious challenge to the market of Hongqi Brand Car of FAW Car Co. Ltd(Hereinafter abbreviated as FCC). Market Possession rate of Hongqi Brand Car has become gradually decreasing tendency.Facing the serious challenge, FCC. accelerates modulating types of Car products construction, improves and changes the present Hongqi Series Types in order to sustain the capacity of persisting development of FCC. and suit the tendency of internationalization of car market .The program was formally started in May, 2003 and after three and a half year’s preparation, it formally enters the market in the latter part of the year of 2006.During that period, in the latter part of the year of 2004, the automobile market abruptly changed, which caused many types of automobile unsalable and the storage increased, the saleen and automobile enterprises had to reduce the price. When the profit has been stripped gradually by the market, the essential of price competition changes into the competition of cost, the age of excessive profits of automobile shall never return.In the process of implementating new program C301 in FCC., the cost control and management are still in trial, we should learn the foreign advanced experience and search for the scientific control means and measures that suit the development of FCC. and only in this way can we keep our feet and win the market in the competition.The various big corporations of the world automobile industry adopt the following partial or whole innovation methods such as KanBan,Work unit、JIT、 Robot、computer assistant design and computer assistant making, flexibility producing system and computer integration production in order to improve producing rate. Meanwhile, the various corporations also pay more attention to modern quality management such as TQM, Six Sigma and exquisite making and prompting production of modern producing technology to improve various management skills of the profits of enterprises.Under new environment of management and technology, the traditional cost management accounting itself reveals its inherent insufficiencies (e.g. management concept, approaches, and objectives, etc.). To make up such insufficiencies, we must seek for the latest management thinking, technique and approaches.There is substantial difference between strategic cost management and traditional cost management in the aspects of goal, scope, emphasis, and approaches, etc. Therefore, the strategic cost management is the important approaches and means for enterprises to win the superiority for competition.The program cost control system of FCC. is composed of various cost control systems (including program budget control system , cost centered system, program investment control system, etc.) and the departments that are related with various cost control systems. At present, the cost management method used in FCC. is the traditional standard cost method.Compared with the advancement, the cost control system of FCC. is not good in the recent years’competition. We fail to reduce the cost simultaneously when the sale price falls down; fail to mobilize the consciousness of cost control of the whole staff. It is mainly because the focus of cost control at present is in the inner part of enterprises while it is hard for the inner cost of enterprises to he a potential that goes on falling down after the falling down in successive years. Whatore, the right and duty of cost control is excessively centered on the advanced managers, there is less relation with the low-level managing personnel and the concrete workers. The mentioned above are the shortcomings in the cost control system of FCC, which affect the market foreground in Program C301 all the time.The main problems are : they only focus on the producing process and concern about the producing and technic process of the products and fail to consider the supplying chain of the whole products in cost management; lack of control measures of supplying chain; the standard cost ration is formulated and safeguarded by the accounting personnel and fails to unify materiel consuming ration with the developing and producing departments, which makes a great effect on the warp of calculating the cost; the collection and distribution of indirect cost are only done from the point of some managing departments, producing departments and selling departments, which fail to consider from the cause of generating products cost and can not timely find out the reason why products cost increases and decreases from the headstream; as for the cost analysis, they mainly search for the reasons from the cost warp, this kind of cost difference analysis is only the cost difference analysis of the inner part of the enterprises, which fails to compare with the erage cost of the same industry and the cost of the same type of enterprises at home and abroad. The awareness of cost management is only limited on the accounting control awareness and fail to build up the cost awareness of the whole staff.In order to deal with the pressure that the market brings to and reach the goal that gradually reduce the role of source consuming cost such as material and working and gradually improve production and reduce making cost. The author proposes modern control system theory and To establish the strategic cost control system , To optimize the cost control over supply chain , To promote the capacity of control over project cost and budget , to improve the program cost managing level of the corporation.I. To establish the strategic cost control systemFCC has formulated its own development strategy featured by“National Brand, Opening and Development”. So, the cost management should pay more attention to key factors that will lead the enterprise to a success, and should never restrict the enterprise itself at cost accounting, and analysis of difference and other financial indicators. We must systematically think over cost management, match it with the strategy of the enterprise and launch strategic cost management.Specific actions incorporate development of cost dynamic analysis, cost SWOT analysis and establishment of FCC analytical system for strategic cost management. Through analysis of external environment of cost management and analysis of competition situations, it can unfold the relative cost position of the enterprise; describe ailable external opportunities and internal superiorities of the enterprise, reveal potential threats and weak-points that the enterprise may he, and indicate key content of cost management and strategic actions for the enterprise to take.To satiy the requirements of the enterprise for achieving cost superiorities, increasing profits and reducing the cost, FCC also needs to take such forceful actions as dynamic cost control, reinforcement of routine cost management and control, and gradual promotion of special cost management. It should use scientific method to control the cost, to set up related cost control system and to establish strategic cost management assurance and performance evaluation system.II. To optimize the cost control over supply chainTraditional cost control is restricted only within the internal management of the enterprise itself, which starts from procurement of materials and ends at the sales of products. The control scope and time are both limited, and therefore, it may lose the opportunity for improvement of the enterprise itself by understanding the relation between the supplier and customers of the enterprise. In comparison, analysis of supply chain value flow reminds us that the cost control should not be limited only to the physical internal management of the enterprise itself, but be extended to the entire supply chain.As a solution, firstly, FCC should take the responsibility for the supply chain as the core enterprise, and carry out management and control for implementation of the supply chain. FCC has the ability and it is necessary to lead the cost control work of the entire value chain, which should represent such principles of integral interests, economic means, double win of value chain and integration of resources optimization.Secondly, FCC should borrow the pricing means to deliver cost pressure onto the supply chain, and optimize and integrate the cost resources in the supply chain, including optimization and integration of procurement cost, capital cost and logistic cost.III. To promote the capacity of control over project cost and budget In consideration of cost control, FCC should pay much attention to internal cost control with the enterprise itself while emphasizing strategic cost management. Budget control is a key link of cost control.From the angle of budget, this thesis performs the following analysis. Presently, FCC financial budgetary estimation uses the single level method or incremental budgetary method, which acknowledges the rationality of the historic level, or even incorporates lump investment into the basic calculation of budget in the years to come. Such methods can not embody scientific and rational basis, and cannot mobilize the initiative and enthusia of internal setups and staff. Therefore, it is necessary to integrate the Zero Basis Budgetary Method and the Level Method for various resources of the project based on budget of output from the entire life cycle of the project.Simultaneously, we should adopt advanced computation technique to improve the budget making capacity. Firstly, we should use tabulation to collect data required by resources of the project; secondly, we should use the learning curve to carry out budget control and reduce artificial cost budget accurately; and finally, we should use the analogue method to control the risk of uncertainty to the budget. Budget is an estimate made under various uncertain conditions. Risks exist over all aspects of the project. Therefore, we should use analogue method and other kinds of methods to deal with all foreseen risks.
论文关键词： 战略成本；供应链；预算控制；
Abstract（英文摘要）：www.328tibEt.cn It becomes more internationalization in Chinese automobile market, some latest international automobile products such as Accord、Buick、AudiA6, PassatB6 he entered Chinese market, which has become a serious challenge to the market of Hongqi Brand Car of FAW Car Co. Ltd(Hereinafter abbreviated as FCC). Market Possession rate of Hongqi Brand Car has become gradually decreasing tendency.Facing the serious challenge, FCC. accelerates modulating types of Car products construction, improves and changes the present Hongqi Series Types in order to sustain the capacity of persisting development of FCC. and suit the tendency of internationalization of car market .The program was formally started in May, 2003 and after three and a half year’s preparation, it formally enters the market in the latter part of the year of 2006.During that period, in the latter part of the year of 2004, the automobile market abruptly changed, which caused many types of automobile unsalable and the storage increased, the saleen and automobile enterprises had to reduce the price. When the profit has been stripped gradually by the market, the essential of price competition changes into the competition of cost, the age of excessive profits of automobile shall never return.In the process of implementating new program C301 in FCC., the cost control and management are still in trial, we should learn the foreign advanced experience and search for the scientific control means and measures that suit the development of FCC. and only in this way can we keep our feet and win the market in the competition.The various big corporations of the world automobile industry adopt the following partial or whole innovation methods such as KanBan,Work unit、JIT、 Robot、computer assistant design and computer assistant making, flexibility producing system and computer integration production in order to improve producing rate. Meanwhile, the various corporations also pay more attention to modern quality management such as TQM, Six Sigma and exquisite making and prompting production of modern producing technology to improve various management skills of the profits of enterprises.Under new environment of management and technology, the traditional cost management accounting itself reveals its inherent insufficiencies (e.g. management concept, approaches, and objectives, etc.). To make up such insufficiencies, we must seek for the latest management thinking, technique and approaches.There is substantial difference between strategic cost management and traditional cost management in the aspects of goal, scope, emphasis, and approaches, etc. Therefore, the strategic cost management is the important approaches and means for enterprises to win the superiority for competition.The program cost control system of FCC. is composed of various cost control systems (including program budget control system , cost centered system, program investment control system, etc.) and the departments that are related with various cost control systems. At present, the cost management method used in FCC. is the traditional standard cost method.Compared with the advancement, the cost control system of FCC. is not good in the recent years’competition. We fail to reduce the cost simultaneously when the sale price falls down; fail to mobilize the consciousness of cost control of the whole staff. It is mainly because the focus of cost control at present is in the inner part of enterprises while it is hard for the inner cost of enterprises to he a potential that goes on falling down after the falling down in successive years. Whatore, the right and duty of cost control is excessively centered on the advanced managers, there is less relation with the low-level managing personnel and the concrete workers. The mentioned above are the shortcomings in the cost control system of FCC, which affect the market foreground in Program C301 all the time.The main problems are : they only focus on the producing process and concern about the producing and technic process of the products and fail to consider the supplying chain of the whole products in cost management; lack of control measures of supplying chain; the standard cost ration is formulated and safeguarded by the accounting personnel and fails to unify materiel consuming ration with the developing and producing departments, which makes a great effect on the warp of calculating the cost; the collection and distribution of indirect cost are only done from the point of some managing departments, producing departments and selling departments, which fail to consider from the cause of generating products cost and can not timely find out the reason why products cost increases and decreases from the headstream; as for the cost analysis, they mainly search for the reasons from the cost warp, this kind of cost difference analysis is only the cost difference analysis of the inner part of the enterprises, which fails to compare with the erage cost of the same industry and the cost of the same type of enterprises at home and abroad. The awareness of cost management is only limited on the accounting control awareness and fail to build up the cost awareness of the whole staff.In order to deal with the pressure that the market brings to and reach the goal that gradually reduce the role of source consuming cost such as material and working and gradually improve production and reduce making cost. The author proposes modern control system theory and To establish the strategic cost control system , To optimize the cost control over supply chain , To promote the capacity of control over project cost and budget , to improve the program cost managing level of the corporation.I. To establish the strategic cost control systemFCC has formulated its own development strategy featured by“National Brand, Opening and Development”. So, the cost management should pay more attention to key factors that will lead the enterprise to a success, and should never restrict the enterprise itself at cost accounting, and analysis of difference and other financial indicators. We must systematically think over cost management, match it with the strategy of the enterprise and launch strategic cost management.Specific actions incorporate development of cost dynamic analysis, cost SWOT analysis and establishment of FCC analytical system for strategic cost management. Through analysis of external environment of cost management and analysis of competition situations, it can unfold the relative cost position of the enterprise; describe ailable external opportunities and internal superiorities of the enterprise, reveal potential threats and weak-points that the enterprise may he, and indicate key content of cost management and strategic actions for the enterprise to take.To satiy the requirements of the enterprise for achieving cost superiorities, increasing profits and reducing the cost, FCC also needs to take such forceful actions as dynamic cost control, reinforcement of routine cost management and control, and gradual promotion of special cost management. It should use scientific method to control the cost, to set up related cost control system and to establish strategic cost management assurance and performance evaluation system.II. To optimize the cost control over supply chainTraditional cost control is restricted only within the internal management of the enterprise itself, which starts from procurement of materials and ends at the sales of products. The control scope and time are both limited, and therefore, it may lose the opportunity for improvement of the enterprise itself by understanding the relation between the supplier and customers of the enterprise. In comparison, analysis of supply chain value flow reminds us that the cost control should not be limited only to the physical internal management of the enterprise itself, but be extended to the entire supply chain.As a solution, firstly, FCC should take the responsibility for the supply chain as the core enterprise, and carry out management and control for implementation of the supply chain. FCC has the ability and it is necessary to lead the cost control work of the entire value chain, which should represent such principles of integral interests, economic means, double win of value chain and integration of resources optimization.Secondly, FCC should borrow the pricing means to deliver cost pressure onto the supply chain, and optimize and integrate the cost resources in the supply chain, including optimization and integration of procurement cost, capital cost and logistic cost.III. To promote the capacity of control over project cost and budget In consideration of cost control, FCC should pay much attention to internal cost control with the enterprise itself while emphasizing strategic cost management. Budget control is a key link of cost control.From the angle of budget, this thesis performs the following analysis. Presently, FCC financial budgetary estimation uses the single level method or incremental budgetary method, which acknowledges the rationality of the historic level, or even incorporates lump investment into the basic calculation of budget in the years to come. Such methods can not embody scientific and rational basis, and cannot mobilize the initiative and enthusia of internal setups and staff. Therefore, it is necessary to integrate the Zero Basis Budgetary Method and the Level Method for various resources of the project based on budget of output from the entire life cycle of the project.Simultaneously, we should adopt advanced computation technique to improve the budget making capacity. Firstly, we should use tabulation to collect data required by resources of the project; secondly, we should use the learning curve to carry out budget control and reduce artificial cost budget accurately; and finally, we should use the analogue method to control the risk of uncertainty to the budget. Budget is an estimate made under various uncertain conditions. Risks exist over all aspects of the project. Therefore, we should use analogue method and other kinds of methods to deal with all foreseen risks.
论文关键词： 战略成本；供应链；预算控制；