陕西汽车控股集团有限公司供应链下的成本控制研究分析 财务会计学专业VIP免费

陕西汽车控股集团有限公司供应链下的成本控制研究摘要实现价值链管理的重要方式之一就是控制供应链成本。企业想要得到较多的利润，为用户提供优越服务，就需要尽可能低减少供应链成本，这也是提高企业综合竞争力的重要方法。汽车供应链不是一个简单的供应链。汽车制造企业在供应链中占据重要地位，控制好汽车制造成本有利于降低供应链成本。所以很多学者和企业家都在努力探索控制企业成本的方法。这篇文章在前辈学者的研究基础上，对供应链成本和成本控制做了深刻详细的研究，重点介绍了成本控制的方法、阐述了汽车企业供应链、对相关交易成本的内容做了明确规定，而且考虑到成本、核算方法、控制角度等问题重新探讨了汽车制造企业供应链成本的“情况；于是就形成了供应链成本控制系统，整体理念是：制定目标成本一建立供应链成本核算体系并核算出实际供应链成本一对实际成本与目标成本的差异进行计算与分析一供应链成本控制效果的评”价与改善，而且还对可控环节进行了详细的探讨；想要控制好汽车制造成本，建立供应链成本控制绩效评价体系是关键，有了完善的汽车制造绩效评价体系，才能从内部流程、客户和创新、财务等方面入手，分层次分析汽车企业的绩效评价，提出相关建议。关键词：供应链，成本控制，绩效评价AbstractCostcontrolisanimportantaspectofsupplychainmanagement.Reducingthesupplychaincostsallowscompaniestogainmoreprofitandmorevalueforcustomers,anditisacrucialwaytoimprovethecomprehensivecompetitivenessforenterprises.Automotivesupplychainisoneofthemostcomplexsupplychains.Asacoretacheinsupplychain,theautomobilemanufacturingenteiprises，abilitytocontrolcostdirectlyaffectsthelevelofthesupplychaincosts.Therefore,theissuesofautomobilemanufacturingenterprisescostcontrolareresearchedandexploredbynumerousscholarsandentrepreneurs.Basedonpreviousresearchresults,thesupplychaincostandcostcontroltheoryareresearched,andthebasicmethodsofcostcontrolarediscussed.Then,automotivesupplychainisdescribed,thecontentsandextentofactivitycostandtransactioncostaredefinedinautomobilemanufacturingenterprises,andthestatusquoofautomotivemanufacturingsupplychaincostcontrolisstudiedfromthestandpointofcostconcept,costaccountingmethods,andcostcontrol.Moreover,thesupplychaincostcontrolsystemsareconstructed,andthegeneralideaisfirstlyformulatingthecosttargets,thenestablishingcostaccountingsystemtocalculateeffectivecost,calculatingandanalyzingdifferencebetweentargetcostandeffectivecost,andfinallyevaluatingandperfectingthesupplychaincostcontroleffect.Afterthat,theperformanceevaluationofautomobilemanufacturingenterprisesupplychaincostcontrolisstudied,theperformanceevaluationindicatorsystemisdesignedfromthefinancial,internalprocesses,customer,learningandinnovationcapacity,andmanymethods,suchasAHP5areusedtorealizeandimprovetheperformanceevaluation.Keywords:supplychain,costcontrol,performanceevaluation目录1绪论..................................................................................................11.1研究背景.................................................................................11.2研究意义.................................................................................11.3国内外相关研究情况.............................................................11.3.1国外研究现状...............................................................11.3.2国内研究现状...............................................................12供应链成本控制研究综述..............................................................22.1关于供应链成本研究.............................................................2...