我国轿车行业成本领先之路初探

Approaches to a Cost-lead in Car Industry

针对国内轿车企业单一从会计角度出发 ,片面强调生产成本而忽视整体成本的现象 ,从企业价值链角度对轿车成本地位的真正来源——成本行为作了剖析 ,并详细阐述降低轿车成本的两条根本途径 :控制成本驱动因素和重构企业价值链 ,提出了维持成本优势的持久性。

Many domestic car enterprises often put undue emphasis on the production cost and ignore the total cost because they start from the accounting point.This paper analyzes the cardinal factor,i.e.cost conduct,in determining the cost status in car industry from the viewpoint of enterprise’s value-chain,and deals with two key ways to decrease car’s cost and control the driving factors on cost and reconstructe enterprise’s value-chain,so to maintain the cost suppriority.