学校代码 ***** 学 号 ************爆炒小河虾
分 类 号 F275 密 级 公 开
赞美家乡的诗歌
硕士学位论文女娲成长日记
比亚迪新能源汽车战略成本管理
研究
学 位 申 请 人 刘柯琦
最新时评
指 导 教 师王小波 副教授
学 院 名 称商学院
学 科 专 业会计
研 究 方 向 公司财务与治理
百里负米二零一七 年 六 月 一十二 日
BYD new energy vehicle strategic cost
management rearch
Candidate LiuKeQi
Supervisor WangXiaoBo Associate Professor
College Business School Program Accounting
Specialization Corporate Finance And Governance
Degree Master
分公司经理University XiangTan University
Date June 12 , 2017
摘要
梦见许多蛇传统化石能源的日益枯竭带来的能源问题与化石能源利用带来的环境污染问题使得新能源汽车成为了全球汽车行业的未来发展方向。新能源汽车行业属于新兴行业，由于各项相关技术仍在发展当中，所以在国际上还尚未形成稳定的竞争格局。中国意识到这一趋势，自1991年起相继推出各项政策积极推动中国新能源汽车产业的健康快速发展。在国家补贴政策的带领下，中国新能源汽车产业发展迅速，直至2015年中国成功夺得全球新能源汽车销量冠军，取得了阶段性的胜利。基于此，政府自2017年开始逐步下调补贴标准，以加速中国新能源汽车产业的市场化进程。
在政府补贴下调的背景下，首先，国内新能源汽车企业之间的竞争会加剧；其次，由于政府补贴只针对国内汽车企业，所以之前国外知名汽车企业生产的新能源汽车并没有进驻国内市场，而随着国内新能源汽车产业的逐步市场化，国外知名的新能源汽车企业将对国内新能源汽车企业形成巨大威胁。由此可见，国内新能源汽车行业的未来竞争态势不容乐观，国内新能源汽车企业为了生存和发展，取得长久的竞争优势至关重要，而致力于增强企业竞争能力、提高企业竞争地位的战略成本管理变成为了国内新能源汽车企业的必然选择。笔者以国内发展最好的以及在未来致力于新能源汽车发展的比亚迪股份有限公司为例，通过对其新能源汽车业务实施的战略成本管理进行研究，以进一步完善比亚迪新能源汽车业务的战略成本管理，同时也为新能源汽车行业的其他企业提供借鉴。
横幅模板笔者从价值链、战略定位、战略成本动因三个方面对比亚迪股份有限公司新能源汽车业务的战略成本管理现状进行了深入分析，结果发现比亚迪新能源汽车业务战略成本管理存在垂直整合过度、与供应商以及经销商缺乏沟通、研发力度下降的问题，这些问题导致了比亚迪存货积压、资金不足、产品质量降低、销售水平较低、研发水平下降等，进而阻碍了比亚迪新能源汽车业务竞争力的提升。因此，笔者基于比亚迪存在的问题，提出了相应的解决措施。首先，应将低附加值的业务作为非核心业务外包出去，以调整比亚迪新能源汽车业务的内部价值链；其次，企业应通过与供应商、经销商进行战略联盟，以降低库存、提高产品质量、提升销售水平；最后，企业应基于调整后的价值链，有针对性地加大研发力度，以提升研发水平，提升企业新能源汽车业务的竞争力。
关键词：新能源汽车；战略成本管理；竞争力；垂直整合度
Abstract
Energy problems of traditional fossil exhaustion and environmental pollution problems of fossil energy u make the new energy vehicle becoming future development direction of the global automobile industry. The new energy vehicle industry belongs to the emerging industry. Due to the fact that various relevant technologies are still in development, so stable competitive landscape has yet to form in the world. China saw this trend and launched policies to actively promote the healthy a
nd rapid development of the new energy vehicle industry since 1991. Under the guidance of state subsidy policies, the new energy vehicle industry has been developing rapidly. In 2015, China successfully won sales champion of the new energy vehicle in the world. Until then, China has achieved the first pha of the victory. Bad on this, the government have gradually cut subsidy standards since 2017, to speed up marketization of the China’s new energy vehicle industry.
Under this background, firstly, the competition between domestic new energy automobile enterpris will become fierce; Secondly, so far, the new energy vehicle that was produced by foreign well-known automobile enterpris have not entered the domestic market becau previous government subsidy policies only apply to domestic new energy automobile enterpris, with gradual marketization of the domestic new energy vehicle industry, well-known foreign new energy automobile enterpris will form a great threat to domestic new energy automobile enterpris. Therefore, the competition situation of the domestic new energy vehicle industry is not optimistic in the future. In order to survive and develop, it is very crucial for domestic new energy automobile enterpris to obtain long-term competitive advantages. And strategic cost management that enhances enterpri competition ability and improves enterpri competitive position becomes the inevitable choice of domestic new energy automobile enterpris. The author take the BYD company
that develops best and is committed to the new energy vehicle as an example, through rearching BYD’s strategic cost management of the new energy vehicle business to further improve it, as well as to provide reference for other enterpris of the new energy automotive industry.
The author analyd the strategic cost management prent situation of BYD Company Limited’ s new energy vehicle business from three sides: the value chain,
