汽车制造企业生产成本管理研究

Cost Management in Automobile Manufacturing Enterprise

介绍了制造业生产成本管理的一种基本模型,它由3个相互制约、相互影响的体系组成,即生产成本的控制体系、现场管理体系和质量保证体系。通过对国内某汽车制造企业的生产成本和生产现场的研究,总结了一套生产成本管理的模式,并且探讨了生产成本管理在汽车制造业中的应用。

A basic model of manufacturing cost management was discussed.It consists of three systems：production cost control system,on-site management system and quality guarantee system.These three systems are interacted and inter-influenced with each other.A set of production cost management model was established by a study on a domestic automobile manufacturing production cost management and production on-site management.And applications of the cost of production management were explored in the automotive industry.