目标成本法在汽车制造业中的应用研究开题报告

 2020-02-10 10:02

1. 研究目的与意义(文献综述)

1.1研究目的

近年来,国内的汽车市场发生了翻天覆地的变化。在今年政府工作报告中,汽车作为国民经济的支柱产业被多次提及。无人驾驶汽车的出现和新能源汽车优惠政策的提出,必将汽车市场持续推向消费热潮,汽车制造业在国民经济中的地位不会降低。这代表政府和消费者对汽车制造业的要求越来越高。与此同时,汽车市场竞争激烈,汽车销售价格不能冒然上涨,使汽车制造企业在有机遇的同时也面临诸多挑战。

为让汽车制造企业在制造过程中更好地完成开源、节耗的目标,在激烈的行业竞争和社会的高要求下稳定发展,控制好汽车制造成本是完善企业管理的关键任务。在汽车市场中,价格竞争优势会在一定意义上促进产品的销售,进而实现收入的增长,而要实现利润的增长,则必须更好地控制成本。根据销售价格来确定成本,以实现预期利润,这种成本控制方法即为目标成本法。

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2. 研究的基本内容与方案

2.1基本内容

1绪论

1.1研究的目的及意义

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3. 研究计划与安排

(1)2019.02.11——2019.03.21 提交开题报告,完成开题答辩

(2)2019.03.22——2019.04.20 提交阶段性成果,完成论文初稿;

(3)2019.04.21——2019.05.24 修改论文直至定稿

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4. 参考文献(12篇以上)

[1]hassan yazdifar,davoodaskarany. a comparative study of the adoption and implementation of targetcosting in the uk, australia and new zealand[j]. international journal ofproduction economics,2011,135(1).

摘要:most of the studies on target costing (tc) only provide insight intothe adoption and perceived benefits of tc, and do not address the levels ofimplementation of the technique. these studies also assume that tc is onlyrelevant to manufacturing firms and therefore do not investigate the adoptionof this technique in service firms, and consequently exclude service firms fromtheir surveys and analysis. furthermore, most studies do not examine factorsinfluencing the adoption of tc systems. contributing to these gaps in theliterature, this paper reports the results of a survey among cima-qualifiedmanagement accountants working in manufacturing and service firms in the uk,australia and new zealand on the adoption and implementation of tc. the studyexamines the importance of attributes of tc (namely relative advantage,compatibility, ease of use, result demonstrability, trialability) for decisionmakers to adopt and implement such cost and management accounting innovation.the survey indicates that tc is equally prevalent among manufacturing andservice firms while in terms of the levels of implementation there is asignificant difference between manufacturing and service firms. the study showsthat there is a growing interest in the examination of all cost-reducingstrategies at the planning stage and adoption of value engineering toincorporate customer requirements rather than focusing on the adoption ofcost-cutting strategies at the production stage.

[2]kadarova,teplicka,etal.ai.2nd global conference on business, economics and management and tourism,prague, czech republic,2014 [c]. procedia economics andfinance: iacob, ai,2015.

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