本文选题是以作者所在工作单位的实际案例为研究对象,对目标成本管理
优化做了全面系统的阐述及分析。首先,从 ZE 公司基本概况、成本管理现状及
主要客户、主要竞争对手和供应商等方面,介绍了公司目标成本法实施的背景;
在此基础上从目标成本的设定、分解到目标成本的实施、反馈,着重分析了 ZE
公司目标成本管理实施现状及存在的问题;最后,针对 ZE 公司目标成本管理存
在的问题提出优化措施和保障措施,完善 ZE 公司目标成本管理,期待取得良好
的目标成本管理成效
目标成本管理的研究多存在于管理成熟的大中型企业,对小企业目标成本
管理的关注相对较少,本文着重于中小汽车零部件制造企业目标成本管理的研
究,通过 ZE 公司目标成本管理优化研究,不仅对 ZE 公司后续成本管控有重要
的指导意义,而且对众多中小汽车零部件制造企业成本管控也有积极的借鉴意
义!
关键词:汽车零部件制造;目标成本;优化;价值链II
Abstract
With the continuous development of modern science and technology, nowadays,
it is very difficult for a company to keep its advantages by just making high-end
products with advanced technology and pursuing differentiation, in this increasingly
competitive global market. Therefore, cost control becomes essential to enhance
market competitiveness and achieve high profits, as well as a good strategy to
cultivate enterprise core value. Thus, cost control meant to be the principle for a
enterprise’s long term development. There have been significant changes in the
marking and profit models in China's automobile and parts manufacturing industries,
compared to ten years ago. The main competition between automobile and parts
manufacturing enterprises has moved from product quality to product price.
Therefore, it challenges auto parts manufacturing enterprises with higher request on
lowering the cost of products. Under the same standard quality condition, only the
enterprises who have lower price are able to obtain orders, generate revenue through
large-scale production advantages and win the profits. The target cost management,
which is based on enterprise budget and enterprise management goal and achieved by
the cost forecast, cost decision, determination of target cost management, has played
an important role in promoting the level of enterprise cost management, reducing cost
and improving enterprise economic yield and enhancing enterprise market
competitiveness. It is through target cost management that a enterprise cost
management system is optimized and a stable long-term competitive advantage is
maintained.
The topic of this article is based on a real research project at the author's work
place, analyzing a actual case of target cost management comprehensively. First of all,
the implementation background of the company's target cost method is introduced,
including basic ZE company introduction, the current cost management situation
inside the company and its the main customers, competitors and suppliers, and so on;
On this basis, this paper discusses the present situation and existing problems of the
target cost management, from the target cost goal set and decomposition to the targetIII
cost implementation and feedback; Finally, aiming at the existing problem of ZE
company target cost management, this article puts forward optimization measures and
safeguard measures to improve the ZE company target cost management, looking
forward to obtain a good target cost management effect.
Currently, most researches on target cost management are based on large and
medium-sized enterprises, whose management systems are relatively mature. Very
few attention has been paid to target cost management of small enterprises. This
article focuses on the research of small and medium-sized automobile spare parts
manufacturing enterprise target cost management. Based on the conclusions and
reflections from ZE company case analysis, it not only provides important guidance
to ZE company for its subsequent cost control, but also benefits many other small and
medium-sized auto parts manufacturing enterprises from learning from this case.
Key Words: Automobile spare parts manufacturing; Target cost; optimization;
The value chainiv
目 录
第一章 绪论 .......1
第一节 研究背景及意义......1
一 研究背景 1
二 研究意义 2
第二节 研究内容及方法......3
一 研究内容 3
二 研究方法 3
第三节 目标成本管理的基本理论..........3
一 目标成本管理概述 ....3
二 目标成本管理原理 ....5
三 目标成本管理特点 ....6
第二章 ZE 公司概况及相关背景介绍...........8
第一节 ZE 公司概况 .........8
一 ZE 公司基本情况概述.8
二 ZE 公司成本管理现状12
第二节 ZE 公司相关背景介绍 14
一 主要客户分析 .......14
二 主要竞争对手分析 ...15
三 供应商分析 .........16
第三章 ZE 公司目标成本管理现状及问题分析..18
第一节 ZE 公司目标成本管理现状 ........18
一 目标成本设定与分解 .18
二 目标成本管理实施与反馈 .........20v
第二节 ZE 公司目标成本管理问题分析 ....23
一 目标成本设定方式粗放 ...........23
二 目标成本分解不全面 .25
三 管理基础薄弱 .......26
四 成本核算手段落后 ...27
五 忽略工艺技术降本 ...27
第四章 ZE 公司目标成本管理优化29
第一节 优化目标成本的设定.29
一 目标成本的设定原则 .29
二 已有产品序列目标成本的设定 .....30
三 新产品序列目标成本的设定 .......31
第二节 完善目标成本的分解.32
一 通过价值链管理优化目标成本的分解 ...........32
二 扩大目标成本分解范围 ...........33
第三节 优化公司组织架构...34
第四节 采用计算机软件辅助目标成本管理.35
第五节 加强工艺技术降低成本...........36
一 目标成本实施阶段 ...36
二 目标成本考核阶段 ...37
第五章 ZE 公司目标成本管理优化实施的保障措施..........38
第一节 建立完善的目标成本考核制度.....38
一 建立完善的考核制度 .38
二 严格执行考核制度 ...39
第二节 形成全员目标成本管理机制.......40vi
一 加强员工目标成本管理培训 .......40
二 建立员工“畅所欲言”机制 .......41
结束语 42
参考文献 ..........43
个人简历 ..........45
致谢 ..461
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