I 摘要 21世纪全球的都在经济迅猛增长，人们的物质条件也得到了极大的丰富，汽 车作为常用的交通工具走进了每家每户，全球的汽车保有量的高负荷的尾气排放 超过了环境的承载度，同时石油资源陆续的减少，油价也越来越高，全球探索环 保且节约能耗的新能源汽车的欲望不断攀升。从21世纪初期开始，世界各汽车强 国在汽车领域已展开一轮以新能源汽车为主导的汽车产业竞争；但是，新能源汽 车的发展并不那么一帆风顺，新能源汽车制造业相对于其他制造业来说，需要的 零部件更多、制造的工序更复杂，且涉及的上下游企业较多，所以，对于新能源 汽车这一竞争行业来说，不会是某个单一的因素就能决定，而是整个价值链成本 体系的比拼。因此，新能源汽车要取代传统的燃油汽车也不能一蹴而就，如何解 决新能源汽车成本高昂的问题，已成为制约我国新能源汽车快速发展最大的瓶颈。 传统的成本管理方法对于大幅度降低新能源汽车成本的要求显得非常无助，所以， 价值链的战略成本管理方法顺应而生，为我国新能源汽车的成本管理指明了方向。 笔者针对新能源汽车战略成本管理的不同模式进行了研究，本文主要是从基 于价值链的战略成本管理的视角来进行研究，结合传统的成本管理在新能源汽车 公司存在的弊端，对比分析价值链成本管理的优势。笔者重点以中国本土的民营 新能源汽车企业作为研究对象，将基于价值链视角的战略成本管理的理念应用在 我国本土的A新能源汽车公司中，并探索把价值链的战略成本管理方法推广到我 国新能源汽车企业中，以此增强企业竞争力，推动我国新能源汽车的发展进程。 关键词：新能源汽车，战略成本 ，价值链，成本管理 ABSTRACT II ABSTRACT In the 21st century, the world’s economy is growing fast growth, so world’s people’s material conditions have been vastly enriched as well. As a general-duty tools of transportation, cars have entered every family. The global car ownership along with more high exhaust emissions outstrip the environment. meanwhile , oil resources also are reduced, result in the oil prices more high, The global people desire to explore new energy vehicles that are environmentally friendly and energy-saving on and on increase. Since the beginning of the 21st century, the Nation of car powers in the world have begun in the field of car round to compete in the auto industry of new energy vehicles play a leading roles. but, the development of new energy vehicles is not go on wheels. Relative to other manufacturing new energy automobile manufacturing industry, need more parts Manufacturing process is more complex, and involves more upstream and downstream enterprises, therefore, for the new energy automotive industry, the competition is not a single factor can be decided, but the whole value chain cost system compete so, new energy vehicles to replace the traditional fuel cars can’t happen overnight, how to solve the issue that the new energy vehicles expend high cost, that it has restrict the rapid development of our country’s new energy automotive to a large extent . The traditional cost management method can’t satisfy for the requirement of greatly reducing the cost of new energy vehicles. Therefore, the strategic cost management method of value chain is born in accordance with the requirements, which points out the direction for the cost management of new energy vehicles in China. The writer has conducted research on all kinds of modes that about new energy vehicles strategic cost management. This article mainly carry on research which the optic angle of value chain-based strategic cost management, combined with the inferior position that its traditional cost management in new energy vehicle companies, and compares and analyzes its Advantage. The author according to local private A new energy automobile enterprises as the research object, that application the concept of new cost management, and explore the new cost management way extension to the new energy automobile company in China, be aimed at increase competitive force of very company, along with facilitate the development of new energy vehicles in China. Keywords: New energy automobile, strategic cost, value chain, cost management 目 录 III 目 录 第一章 绪论 .................................................................................................................... 1 1.1 研究背景 ............................................................................................................ 1 1.2 研究目的与意义 ................................................................................................ 4 1.3 研究方法、思路与内容 .................................................................................... 5 1.3.1 研究方法 ................................................................................................ 5 1.3.2 研究思路 ................................................................................................ 5 1.3.3 研究内容 ................................................................................................ 5 第二章 价值链和战略成本管理理论概述 .................................................................... 7 2.1 文献综述 ............................................................................................................ 7 2.1.1 国外研究文献综述 ................................................................................ 7 2.1.2 国内研究文献综述 ................................................................................ 9 2.1.3 国内外文献综述评述 .......................................................................... 10 2.2 价值链管理概念 .............................................................................................. 10 2.2.1 价值链理论 .......................................................................................... 10 2.2.2 价值链的类别 ...................................................................................... 10 2.3 战略成本管理理论 ........................................................................................... 11 2.3.1 战略成本管理的内涵 ........................................................................... 11 2.3.2 战略成本管理的实践特征 .................................................................. 12 2.4 价值链与战略成本管理方法结合的意义 ...................................................... 13 第三章 A新能源汽车制造公司的现状 ...................................................................... 14 3.1 A新能源汽车有限公司简介 ........................................................................... 14 3.1.1 A新能源汽车公司基本状况 ............................................................... 14 3.1.2 A新能源汽车公司成本管理介绍 ....................................................... 15 3.2 A新能源汽车有限公司成本管理现状分析 ................................................... 16 3.2.1 A新能源汽车的研发和设计环节的成本控制 ................................... 16 3.2.2 A新能源汽车的采购环节的成本控制 ............................................... 17 3.2.3 A新能源汽车的生产制造环节的成本控制 ....................................... 17 3.2.4 A新能源汽车的销售与售后服务环节的成本控制 ........................... 21 3.3 A新能源汽车有限公司成本管理存在的问题分析 ....................................... 21 3.3.1 价值链成本管理意识薄弱 .................................................................. 21 目 录 IV 3.3.2 对研发与设计阶段成本控制的忽视 .................................................. 22 3.3.3 采购成本控制系统未搭建，采购成本管理失控 .............................. 23 3.3.4 精益生产执行不到位，生产效率低下 .............................................. 25 3.3.5 ERP系统的成本核算不够准确 ........................................................... 25 3.3.6 售后服务环节的成本控制认识不足 .................................................. 26 3.4 本章小结 .......................................................................................................... 26 第四章 价值链成本管理在 A新能源汽车公司的应用 ............................................ 28 4.1 A新能源汽车公司价值链分析和优化 ........................................................... 28 4.1.1 A新能源汽车公司内部价值链分析和优化 ....................................... 28 4.1.2 A新能源汽车公司纵向价值链分析和优化 ....................................... 32 4.1.3 A新能源汽车公司横