行业数据研究在汽车电子模块成本分析的应用

Application of Industry Data Research on Automotive Electronic Module Cost Analysis

通过对市场上汽车电子模块公司年度报表数据的研究,提出一种汽车电子模块成本分析修正方法。介绍目前整车厂广泛应用的一种成本分析方法,并指出该方法在以外购电子元器件为成本构成主体的电子模块上应用的不足。针对这些不足,基于一系列电子模块上市公司年度报表的调查统计和数据处理,对目前成本分析方法中管理费和利润计算方法做出修正,使得该成本分析方法在电子模块上的应用更加合理。

An adjustment method of electronic module cost analysis is proposed through the research on annual reports of automotive electronic module companies. A popular cost analysis method and the disadvantage of its applying on electronic modules with IC the most cost attribution are introduced. As for the disadvantage, the current SG＆A expense and profit calculation method are adjusted based on the survey and data processing of electronic module company annum reports, which makes this cost analysis method more reasonable when applied on electronic modules.