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Research On The Effectiveness Of Automobile Manufacturing Cost Control Based On AHP-entropy Method

Posted on:2018-06-26Degree:MasterType:Thesis
Country:ChinaCandidate:Q Q LiangFull Text:PDF
GTID:2359330518963404Subject:Accounting
Abstract/Summary:PDF Full Text Request
At the beginning of the Twenty-first century,the automobile manufacturing industry experienced the cruelty and ruthlessness market,and prosperity of industry is no longer.With the full market integration of China's auto manufacturing industry,price competition between China's auto companies and the world' s auto giants is inevitable,so the price competition in the cost of China's automobile manufacturing is an inevitable choice,and effective cost control is particularly important in the increasingly fierce competition market.Firstly,this paper analyzes the current situation of the cost control of automobile manufacturing enterprises,and then constructs the model to evaluate the cost control effectiveness of the automobile manufacturing enterprises by referring to the relevant theories and research results.Then,the AHP-entropy method is used to determine the weight of the factors influencing the cost control,and then focus on empirical test according to the weight coefficient combined with the relevant statistical data.And finally the results of the test is reached,which leads to the conclusions of this paper,and we put forward countermeasures for the relevant issues.The article is divided into six parts.The first chapter mainly discusses the background and significance of the research,the content and the framework of the research,the research methods and the possibleinnovations.The second chapter summarizes the current theoretical and practical theory of cost control and cost control effect,analyzes the trends and shortcomings of the existing research,and then elaborates on the theories that are used in the following.The third chapter first analyzes the present situation of the cost control of China's automobile manufacturing industry based on the industry environment and the trend of cost development,and then summarizes the existing problems of the cost control of China's automobile manufacturing industry from the analysis of the present situation.The fourth chapter is the basis for the empirical analysis below.Firstly,it points out the judgment criterion of the influencing factors of the cost control effectiveness of the automobile manufacturing industry,and then according to the decision criteria for determining,dimensions can be divided into management system,the costs and benefits of output.In the fifth chapter,the listed companies of automobile manufacturing industry in the last four years are selected as the sample and the AHP-entropy method is used as the evaluation method.The weight of the three dimensions and the nine indexes are evaluated,and the original data are dimensionless,and then this paper calculates the value of the effectiveness of cost control,and do some finally further analysis based on the data of cost control effectiveness.According to the empirical results,this paper reaches the following conclusions in the sixth part:The first,the overall level of cost-control effectiveness of car manufacturers is low,and only the individual enterprise cost control efficiency is high.The second,the cost control of automobile manufacturing enterprises is unstable,which affect by the cost of enterprise investment and management system.
Keywords/Search Tags:Automobile manufacturing, Cost control, Cost control effectiveness, AHP-entropy method
PDF Full Text Request
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