随着经济全球化和网络信息技术迅速发展，企业之间的竞争将日趋激烈，实施成本 领先战略将成为企业获取竞争优势的重要选择之一。在一般的汽车企业中，产品的成本 管理一直贯穿于企业的日常运营中,一个产品的合理成本与企业是否获取生产效益以及 持续盈利息息相关；随着物价持续上涨，市场需求不断降低，企业的利润空间也在不断 降低，要想在多变的市场上长期保持竞争优势，必须确保新产品的利润，而单纯的依靠 传统的产品成本管理已经难以达成效果，只有将产品成本的管理项目细化，将管理范围 扩大，并借鉴科学的管理手段，采取创新的产品成本改善活动，才能实现企业的利润目 标，确保企业在激烈的市场竞争中健康稳定的生存和发展。 本文拟采用规范研究与实例研究相结合的研究方法，基于成本管理理论和精益生产 的相关理论，首先对汽车行业的现状以及后续的发展进行全面地分析预测，然后对 N 公 司的基本情况以及其汽车产品成本管理的现状进行全面叙述。通过分析 N 公司目前的 运营情况、盈利能力以及产品成本管理的现状数据得出，目前 N 公司运营中存在的主要 问题一是产品降价导致利润下滑，二是产品升级导致成本上涨。针对上述问题，本文从 涉及的各个领域、各个方面进行了全面分析，得出了外制零件成本难以削减，产品计划 落后，成本管控方法存在缺陷三个因素，并根据主要原因针对性地制定了改善对策，在 改善对策有效的基础上，进一步通过保障措施，确保改善对策能够有效的落实和推行， 为 N 公司改善成本、提升利润提供一个新路线，使 N 公司在汽车行业激烈的市场竞争 当中实现成本领先。 本文从汽车企业的产品成本管理业务出发，从产品成本的管理人员角度出发，通过 对成本管理理论和精益生产知识的学习研究，结合 MBA 课程学习中涉及到的理论知识， 以解决实际问题为导向，研究探索出一些新的成本管理方式方法，对其他企业在改善产 品成本，优化成本管理流程和发放提供了良好的借鉴。 关键词，利润；成本管理；改善措施II Abstract With the rapid development of economic globalization and network information technology, the competition between enterprises will become increasingly fierce, and the implementation cost leadership strategy will become one of the important choices for enterprises to gain competitive advantage. In the general automobile enterprise, the cost management of the product has been running through the daily operation of the enterprise. The reasonable cost of a product is closely related to whether the enterprise obtains production efficiency and sustained profit. As the price continues to rise, the market demand continues to decrease, and the profit of the enterprise Space is also constantly decreasing. In order to maintain a competitive advantage in a volatile market for a long time, it is necessary to ensure the profit of new products. It is difficult to achieve effective results by simply relying on traditional product cost management. Only the management project of product cost is refined. Expanding the scope of management and drawing on scientific management tools and adopting innovative product cost improvement activities can achieve the company's profit targets and ensure the healthy and stable survival and development of enterprises in the fierce market competition. The paper adopts normative research combined with case studyresearch method, based on the cost management theory and the theoryof lean production, first of all, on the status quo and the subsequent development of auto industry to conduct a comprehensive analysis to predict, then the N basic situation of the company, as well as its vehicle present situation to conduct a comprehensive description of the product cost management. Byanalyzingthe current operation situation, profitability and current situation data of product cost management of company N, it can be concluded that the main problems existing in the operation of company N at present are the decline of profitability and the inability to ensure product profit. According to the above problem,thispaperinvolvesthevariousareas,variousaspectshas carriedonthecomprehensive analysis, it is concluded that the product price setting is unreasonable, the cost performance evaluation is not perfect, the product cost control single index, the fabrication cost is difficult to cut four factors, and formulated according to the main reason for the corresponding improvement countermeasures in improving the effective countermeasures on the basis of further by safeguard measures, ensure that corrective action can implement and carry out effectively, improve the cost, improve profits for N company to provide a new route, the N company in the automotive industry among the fierce market competition to achieve cost leadership.III In this paper, starting from the product cost management business of automobile enterprise, from the Angle of the product cost management, based on the theory of cost management and leanproductionknowledgestudy,combinedwith MBAstudyinvolvesthetheoryofknowledge, in order to solve the actual problem as the guidance, the research explored some new cost management methods, to other enterprises in improving the product cost, optimize the cost management process and provides a good reference. Key words: Profit; cost management; improvement measuresIV 目 录 摘要 .................................................................. I ABSTRACT ............................................................... II 目 录 ................................................................. IV 图表清单 .............................................................. VII 第一章 绪论 ............................................................. 1 1.1 研究背景与意义 ...................................................... 1 1.1.1 研究背景 ........................................................ 1 1.1.2 研究意义 ........................................................ 2 1.2 理论基础与文献综述 .................................................. 3 1.2.1 成本管理理论概述 ................................................ 3 1.2.2 成本管理理论文献综述 ............................................ 4 1.2.3 成本管理改善方法介绍 ............................................ 6 1.3 研究内容与思路 ...................................................... 7 1.3.1 研究内容 ........................................................ 7 1.3.2 研究方法与思路 .................................................. 8 第二章 N 公司经营及成本管理现状分析 ..................................... 10 2.1 国内汽车行业与 N 公司概况介绍 ....................................... 10 2.1.1 国内汽车行业介绍 ............................................... 10 2.1.2 N 公司概况介绍.................................................. 13 2.2 N 公司成本管理存在的问题分析........................................ 16 2.2.1 N 公司成本管理现状.............................................. 16 2.2.2 产品降价导致利润下滑 ........................................... 18 2.2.3 产品升级导致成本上涨 ........................................... 20 第三章 N 公司成本管理问题的原因分析 ..................................... 22 3.1 4M 法则原因分析..................................................... 22 3.2 外购零件成本难以削减 ............................................... 23V 3.3 产品成本计划落后 ................................................... 25 3.3.1 产品成本计划与公司整体利润无关联 ............................... 25 3.3.2 产品配置升级没有预留足够的成本空间 ............................. 26 3.4 成本管控方法存在缺陷 ............................................... 27 3.4.1 各部门成本考核仅为纵向考核 ..................................... 27 3.4.2 未建立二级成本指标 ............................................. 28 第四章 N 公司成本管理改善措施研究 ....................................... 30 4.1 面向外购零件生产过程的协同改善 ..................................... 30 4.1.1 协同供应商开展精益生产改善 ..................................... 30 4.1.2 合作双赢降成本 ................................................. 32 4.2 构建多元化的产品成本计划 ........................................... 35 4.2.1 完善标准成本管理 ............................................... 36 4.2.2 建立产品目标成本管控体制 ....................................... 40 4.3 建立网络化的成本管控方案 ........................................... 43 4.3.1 建立双线成本考核模式 .....................