| 成本企划在汽车制造业中的应用 |
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| 引用本文： | 毛亚岐.成本企划在汽车制造业中的应用[J].合肥工业大学学报(自然科学版),2007,30(Z1):151-154. |
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| 作者姓名： | 毛亚岐 |
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| 作者单位： | 安徽江淮汽车股份有限公司,技术中心,安徽,合肥,230022 |
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| 摘 要： | 根据"成本企划"实施情况简述了成本企划的起源,分析了实行成本企划对企业现有制度、流程造成的冲击,对成本企划实施过程中在企业的部署、目标成本的设定及达成的流程方面作了简述。实践证明,成本企划的实施需要组织机构调整、企业文化建立、流程制度建立及信息化支撑,从而保证企业的正常运转。
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| 关 键 词： | 成本企划 汽车制造 目标成本 流程 |
| 文章编号： | 1003-5060(2007)(Sup)-0151-04 |
| 修稿时间： | 2007年11月1日 |
The application of cost-design in the automobile manufacture industry |
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| MAO Ya-qi.The application of cost-design in the automobile manufacture industry[J].Journal of Hefei University of Technology(Natural Science),2007,30(Z1):151-154. |
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| Authors: | MAO Ya-qi |
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| Abstract: | This paper,according to 'cost-design',describes the origin of the cost-design,and it analyzes its shock to the company's system and process when the company implements cost-design.The paper briefs the arrangements of the company,the setting and achieving the target cost in the process of the implementation of cost-design.Practice proves that if we want to implement cost-design,we need adjust the company's organization,establish the corporate culture,set up the process system and informatization to support it in order to ensure company's normal operation. |
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| Keywords: | cost-design application target cost process |
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