摘 要
一汽-大众新迈腾的成本控制分析
面对中国汽车市场需求日新月异的变化，新车型层出不穷，一汽-大众汽车
有限公司的新车型新迈腾于 2011 年上市，虽然新迈腾至今创下了一汽-大众汽车
有限公司历史上 B 级车月销过万的优异记录，但是它和同级别 B 级车相比，新
迈腾市场表现还相觑甚远。对于汽车制造产业而言，敢于参与价格战的前提是
必须具备夯实的材料成本基础。企业产品的成本优势将直接影响到企业的核心
竞争力和市场销量表现。事实证明，谁能有效的控制好整车材料成本，谁就能
在汽车市场上处于优势地位。因此，降低生产成本，做好车型材料成本控制工
作，才能不断提高企业产品的市场竞争力，逐渐使一个企业从做大到做强。本
文针对新迈腾的成本控制过程，从以下几方面展开了研究：
首先，针对新迈腾车型的技术参数和市场表现入手，新迈腾市场销量排在
新帕萨特和凯美瑞之后，位居国内 B 级车市场销量第三名。由表及里提出是新
迈腾成本高的问题导致了其市场销量表现差。

其次，结合波特价值链理论和新迈腾实际情况，细化新迈腾上游供应商、
中游制造商和下游分销商各自的成本构成，具体分析新迈腾成本高问题到底是
出现在哪个环节。

最后，解决从项目可研状态到批量生产过程中成本分析控制存在的问题，
努力做到整车材料成本无论是在事前、事中还是事后都能够达到可控状态。进
一步讨论在不降低整车质量和不减少装备的前提下，如何优化成本构成，降低
整车材料成本，不断挖掘成本递减的潜力点。

关键词：
汽车企业 成本控制 成本管理体系
Abstract
Cost Control Analysis base on New Magotan in FAW-VW
To meet the needs of the China Automobile market, a lot of new models come
out everyday. The new Magotan of FAW-Volkswagen Automotive Limited Company
successfully launched in 2011. Although the new Magotan has made a sale record of
more than 100,000 volumes each month, it is still far behind that of new Passat,
which is produced by Shanghai Volkswagen. In the automobile manufacturing
industry, if a car wants to take part in the price war in the market, it must have
sufficient advantages regarding of material cost, which directly affect the enterprise's
core competitiveness and market sales performance. And the material cost advantage
will influence core competition and market behavior of enterprise. Several facts show
that who can control the whole cost better, who will have excellent behavior in
domestic automobile industry. The paper makes further researches on cost control of
new Magotan as follows:
First, the new Magotan rows on the third grade in the B class domestic car
market, according to it technically and sale performance. The paper puts forward its
questions of cost high.
Second, the paper separates cost into three parts which supplier, manufacturer
and dealer company combined with Mr. Potter value chain theory. To find which
aspect leads to the high material cost.
Finally, the paper finds solution to solve the cost high question through the
whole product process. To further discuss how to optimize material cost and find
potential point.
Key Words:
AutomobileIndustry,Costcontrolling,Costmanagementsystem