牛牛游戏厅安卓,{原始关键词}

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                    • 当前位置: 代写一篇论文多少钱 > 会计论文 > 我国新能源车企战略成本管理问题与对策

                      我国新能源车企战略成本管理问题与对策

                      时间:2019-02-05 10:20作者:程志刚
                      本文导读:这是一篇关于我国新能源车企战略成本管理问题与对策的文章,作为世界汽车生产和销售的第一大国,我国的汽车尾气污染问题也日益严重,国内石油资源匮乏问题困扰着我国汽车产业的长远发展。新能源汽车作为绿色环保的可再生能源产业,是未来产业发展的重要方向,已经成为国家发展

                        摘    要:牛牛游戏厅安卓,{原始关键词} 大气污染等环境问题的日益严重使人们对新能源的期待越来越高。在汽车市场中围绕新能源汽车产品的研发与生产展开了新的竞争。在传统燃油汽车的研发和生产中,我国企业一直处于劣势,但在新能源汽车方面国内企业迎来了新的机遇。为了保持竞争优势,我国企业可以从战略成本的高度进行分析,进而突破新能源汽车的成本难题,降低购买新能源汽车的门槛,促进行业的健康发展。

                        关键词: 新能源; 汽车; 战略成本;

                        Abstract:牛牛游戏厅安卓,{原始关键词} The air pollution and other environmental problems are becoming more and more serious. The world is expecting more and more new energy. There is a new competition in the automobile market around the R&D and production of new energy automobile products. In the development and production of traditional fuel vehicles,Chinese enterprises have been at a disadvantage, but in the development of new energy vehicles, the domestic enterprises ushered in new opportunities. The domestic enterprises can analyze from the height of strategic cost, and then break through the cost problems of new energy vehicles, reduce the threshold to buy new energy vehicles, and promote the healthy development of the industry.

                        Keyword: new energy; automobile; strategic cost;

                        一、引言

                        JINRU21SHIJIYILAI,WOGUOJIAYONGQICHEDEGOUMAILIANGCHENGXIANJINGPENSHIZENGZHANG,QICHEBAOYOULIANGBUDUANSHUAXINJILU。DANSHIZUOWEISHIJIEQICHESHENGCHANHEXIAOSHOUDEDIYIDAGUO,WOGUODEQICHEWEIQIWURANWENTIYERIYIYANZHONG,GUONEISHIYOUZIYUANKUIFAWENTIKUNRAOZHEWOGUOQICHECHANYEDEZHANGYUANFAZHAN。XINNENGYUANQICHEZUOWEILVSEHUANBAODEKEZAISHENGNENGYUANCHANYE,SHIWEILAICHANYEFAZHANDEZHONGYAOFANGXIANG,YIJINGCHENGWEIGUOJIAFAZHANZHANLVEDEZHONGYAOZUCHENGBUFEN。DANSHIXINNENGYUANQICHECHANPINJIAGEJIAOGAO,XIAOFEIZHEGOUMAIYIYUANJIAODI,YIZHISHIQITUIGUANGDENANTI。RUHEJIANGDIXINNENGYUANQICHEDECHENGBEN,SHIZHICHENGWEIDAZHONGKEJIESHOUDEJIAYONGXIAOFEIPIN,SHIXINNENGYUANQICHEQIYEMIANLINDEZHONGDIANHENANDIANWENTI。

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                        二、新能源汽车企业成本现状分析

                        (一)研发成本高昂

                        作为高科技企业,新能源汽车企业在生产过程中使用了许多新材料和新工艺。这些新材料和新工艺在理论研究和实际应用过程中,投入了大量的研发费用[6]。从实验室到市场的过程中需要投入大量的人力和物力,而且还有不少的技术难关需要攻克,致使相关企业的研发投入巨大,并且呈现加速增长趋势。例如,2012—2015年北京新能源汽车公司投入的研发费用累计达到5.82亿元,而仅2016年就投入约6亿元。根据国外资料显示,近年来美国在电动车研发与推广方面花费了24亿美元;德国在电池研发与充电站基础建设上投入了5亿欧元;英国在电动车研发计划上也花费了1亿英镑;法国投入22亿欧元推动14项新能源汽车发展项目。
                       

                      我国新能源车企战略成本管理问题与对策
                       

                        (二)电池成本占汽车成本比例高

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                        (三)采购成本比重大

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                        (四)配套设施建设成本高

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                        三、我国新能源汽车战略成本管理问题及分析

                        (一)缺乏价值链分析和战略合作

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                        (二)战略定位不准,全员成本意识淡薄

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                        (三)成本动因不清晰,外部相关成本高

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                        四、对新能源汽车企业战略成本管理的建议

                        (一)加强战略合作

                        1.强制新能源汽车企业的并购

                        QIYEBINGGOUSHIXIANDAISHICHANGJINGJIZHONGYIZHONGYOUXIAODEZIYUANPEIZHISHOUDUAN,QIYEBINGGOUKEYIJIANSHAOSHICHANGJIAOYICHENGBEN(RUSHIJIANCHENGBEN、TANPANCHENGBENDENG)。XINNENGYUANQICHEXINGYEZUOWEIYIZHONGXINXINGXINGYE,QISHENGCHANSUOXUDEZIYUANSHIYOUXIANDE,MEIGEQIYEZHANGWODEZIYUANYESHIYOUXIANDEHUOBUQUANMIANDE,TONGGUOQIYEBINGGOUYOUHUAZHONGZUBUTONGQIYEZHANYOUDEGEZHONGZHANLVEZIYUANKEYIXINGCHENGGONGYING。WOGUODEXINNENGYUANQICHEQIYEZAIXINGYEZHONGDOUBIJIAORUOXIAO,CHUYUFAZHANDECHUJIJIEDUAN,YOUYUSHICHANGXUQIUHEJISHUXIANZHIDENGDUOFANGMIANYUANYINSHIDEQIYESHENGCHANGUIMOXIAO,ZISHENNANYIXINGCHENGGUIMOJINGJI。ERDUOGEQIYEBINGGOUKEYIZAIYOUXIANDESHICHANGZHONGFAHUIGUIMOXIAOYI,JIANGDICAIGOUCHENGBEN,JIEYUEXIAOSHOUFEIYONG,XINGCHENGPINPAIYOUSHI,JIZHONGCAILIHEWULITOURUYANFAYIQUDEHEXINJISHU,ZHENGQUZAIXIAYIGEFAZHANZHOUQIZHONGXINGCHENGZHANLVEYOUSHI。XINNENGYUANQICHEQIYEXUYAOBUDUANXISHOUXUEXIXINJISHU、XINZHISHICAINENGZHANGJIUFAZHAN,BINGGOUNENGGOUJIBINGGOUNEIQIYETIGONGYIGEXUEXIDEPINGTAI,SHIQITONGGUOBUDUANDEJIAOLIUHEJIEJIAN,JISHICAIYONGXINXINGJISHUYUXIANJINDEGUANLIFANGSHI。GUOJIAKEYISHIYONGQIANGYOULIDECUOSHI,QIANGZHIXIANGGUANQIYEJINXINGBINGGOU,XINGCHENGGUIMOJIAODADEYOUSHIQIYE。

                        2.加强战略型合作

                      牛牛游戏厅安卓,{原始关键词}   ZAIXINNENGYUANQICHECHANYEDEJIAZHILIANZHONG,QICHESHENGCHANQIYECHUYUJIAZHILIANZHONGDUAN,ERLINGPEIJIANGONGYINGSHANGHEQICHEXIAOSHOUSHANGWEIYUJIAZHILIANDEQIANHOUDUAN。CONGJIAZHILIANJIAODUFENXI,KEYITONGGUOZHANLVEHEZUOSHIXIANQIYEJIANDEGONGTONGJINBU,JIANGDIQICHECHENGBEN,CONGERJIANGDIXINNENGYUANQICHEJIAGE,ZENGDASHICHANGXUQIU,DAIDONGXINGYEZHENGTIFAZHAN。QICHESHENGCHANQIYERUGUOYULINGPEIJIANGONGYINGSHANGHEXIAOSHOUSHANGZUCHENGZHANLVEHEZUOLIANMENG,GOUJIANTONGYIDEZHANLVEMUBIAO,JIUKEYIJIANLIZHENGGECHANYELIANDEHEZUOGUANXI,SHIXIANGAODUDEXINXIGONGXIANGYUCHUANDI,YOUHUACHANYELIANDEYUNYINGLIUCHENG,JIANGDICHENGBEN,FAHUIJIAZHILIANFENXIDEYOUSHI,ZHUIQIUZUIDADEXIAOYI。XINNENGYUANQICHESHIZHONGGUOQICHEZHIZAOYEWANCHENGZIZHUCHUANGXINMUBIAODEGUANJIANZHIYI,XINNENGYUANQICHEQIYEHESHANGXIAYOUQIYEZHIJIANDEZHANLVEHEZUOKEYIZENGQIANGQIYEJIANDEJISHUYANFAJIAOLIU,WEIZIZHUYANFADIANDINGJIANSHIDEJICHU,GONGTONGCUJINXINGYECHUANGXINYUFAZHAN。

                        (二)通过成本动因分析进行环节管理以降低成本

                        1.进行科学的成本动因分析

                      牛牛游戏厅安卓,{原始关键词}   XINNENGYUANQICHEGONGSIYINGGAIJINXINGKEXUEDECHENGBENDONGYINFENXI。JINGYISHENGCHANHEZUOYECHENGBENFADEYINGYONGDOUXUYAOJINXINGCHENGBENDONGYINFENXI。JINGUANXUDUOGONGSICAIYONGJINGYISHENGCHANFANGFA,DANZHEIXIEGONGSIBINGWEIDUICHENGBENHESUANJINXINGKEXUEDECHENGBENDONGYINFENXI。XINNENGYUANQICHEQIYEYOUYUSHENGCHANHUANJIEDETESHUXINGHECHANPINDEDUTESHUXING,XUYAOZHONGXINJINXINGKEXUEERQUANMIANDECHENGBENDONGYINFENXI,XIANGXIFENXIQIYESHENGCHANCHANPINDESHICHANGXUQIU,QIYEDESHENGCHANYUNZUOMOSHI,RENYUANZUZHIJIEGOU,YANJIUCHENGBENSHENGCHENGDENEIZAIYUANYIN,YIJUCHENGBENSHENGCHENGDEYUANYINJINXINGJINGYISHENGCHAN。TONGGUOLINGHUODEFANGSHI,BIMIANZIYUANLANGFEIHEXIANZHI,SHIXIANWUFEIPINHELINGKUCUN。XINNENGYUANQICHEZHIYOUDUICHENGBENDONGYINJINXINGKEXUEFENXIHEYUNYONG,CAINENGZAISHENGCHANZHONGYIKAOJINGYISHENGCHANFANGSHIYOUXIAOJIANGDICHENGBEN,JIANGSHICHANG、QIYEYUGONGYINGSHANGLIANXIDAOYIQI,JIANG“REN、CAI、WU”DENGGEGEFANGMIANZIYUANYOUHUADAPEI,JIANGDISHENGCHANCHENGBEN,TIGAOQIYEJINGYINGZHILIANG。

                        2.鼓励全员参与成本管理,实现成本有效控制

                      牛牛游戏厅安卓,{原始关键词}   QIYEDECHENGBENKONGZHIXUYAOQUANTIYUANGONGGONGTONGCANYU,TONGGUOSHULIYUANGONGDECHENGBENYISHILAIDADAOKONGZHIQIYECHENGBENDEMUDE,BIANSHAOSHURENDECHENGBENGUANLIWEIQUANTIYUANGONGGONGTONGCANYUCHENGBENGUANLI。XINNENGYUANQICHEQIYEYAOQIANGHUAQIYEYUANGONGDECHENGBENGUANLIYISHI,KEYITONGGUOJIANGCHENGZHIDU,JIFAQUANTIYUANGONGCANYUREQING,SHIXIANQIYEYUYUANGONGSHUANGYING。CIWAI,HAIYAOTIGAOYUANGONGDECHENGBENKONGZHIZHISHI,ZHUZHONGHEPEIYANGCHENGBENGUANLIZHUANYERENCAI,JIJICHANGDAOGELEIXINGDECHENGBENPEIXUN,RANGYUANGONGNENGGOUKANDONGCHENGBENSHUJU,ZHIXIAOCHENGBENLAIYUAN。QIYESHIYOUSUOYOUYUANGONGGOUCHENGDEYIGEZHENGTI,YUANGONGDEYISHITIGAOLE,QIYEDEJINGZHENGLIZIRANKEYIDEDAOTIGAO。

                        (三)完善标准、配套设施与研发联盟建设以降低成本

                        1.建立新能源汽车技术标准

                        WOGUODEXINNENGYUANQICHECHANYEXUYAOJIANLIYITAOKEXUEXITONGDESHENGCHANJISHUBIAOZHUN,BINGQIANGZHIQUANXINGYEZHIXING。MUQIAN,YOUYUQUEFATONGYIDEBIAOZHUN,QIYEZAIJISHUYANFASHANGWANGWANGTOURUDALIANGZHONGFUWUYONGDE“REN、CAI、WU”。ZHEIZAOCHENGLEJIDADEZIYUANLANGFEI。YINCI,GUOJIAHEQIYEYOUBIYAOJINXINGHEZUOJIAOLIU,JIANLITONGYIBIAOZHUN,ZHIDAOHEGUIFANXINNENGYUANQICHEQIYEDESHENGCHAN,BIMIANXINNENGYUANQICHEDEMANGMUFAZHAN。GUONEIQIYEYEKEYIYUFADAGUOJIADEQICHEQIYEHEZUO,CONGXINNENGYUANQICHEGUANJIANBUJIANDEBIAOZHUNSHENGCHANRUSHOU,ZHIDINGXINGYESHENGCHANJISHUBIAOZHUN,BINGZHUBUJIANLIGUOJIABIAOZHUNTIXI,QUANMIANCANYUISO/TC22/SC37HEIEC/TC69DIANDONGQICHEGUOJIBIAOZHUNDEZHIDING,JIJIZAIDONGLIDIANCHI、CHONGDIANSHESHIDENGGUANJIANLINGYUTICHUZHONGGUOFANGAN。ZAIGUOJIHEZUOFANGMIAN,YAOFAHUIZHONGGUOSHICHANGDEJUDAYOUSHI,JIJIZHENGQUDANRENGUOJIBIAOZHUNDEZHAOJIRENHELINGDAOZHE,MIQIEGUANZHUQUANQIUXINNENGYUANQICHECHANYEDONGTAI,JIJILIYONGZHONGDE、ZHONGOU、ZHONGMEI、ZHONGRIDEQICHEDUIHUADENGSHUANGBIANHEDUOBIANHEZUOJIZHI,JIAQIANGYU“YIDAIYILU”YANXIANGUOJIAZAIXINNENGYUANQICHELINGYUDEGOUTONGHEJIAOLIU,CUJINZHONGGUOXINNENGYUANQICHEBIAOZHUNDEJIANRONGXINGHEKAIFANGXING,BUDUANXISHOUGUOWAIZHIZAOYEQIANGGUOZAIXINNENGYUANQICHEYANFAGUOCHENGZHONGDECHENGGONGJINGYAN,LIYONGHAOBENGUODEYOUSHIZIYUAN,SHIXIANGONGYING。

                        2.完善新能源汽车配套设施体系

                        XINNENGYUANQICHEYICHENGWEIQICHEQIYEMOUQIUKECHIXUFAZHANDEZHANLVEXINGCHANPIN,BUJINJINSHIKAIFALVSEQINGJIENENGYUANDEYIZHONGXUANCHUANGONGJU,XINNENGYUANQICHEZAIKEYUJIANDEWEILAIJIANGQUDAICHUANTONGRANLIAOQICHE。WEILERANGSHICHANGGENGKUAIDIJIESHOUXINNENGYUANQICHE,XUYAOGEJIZHENGFUDEZHENGCEZHICHI,JIANGDIXINNENGYUANQICHECHENGBEN,KAIFAGENGKEXUEDEXINNENGYUANDIANLIXITONG,GAISHANJICHUSHESHI。ERZHEIXIEDOUXUYAOZHANGQIDENULI,BINGBUSHIDUANQINENGGOUWANCHENGDE。WULUNSHICHUNDIANDONGJISHU、HUNHEDONGLIJISHUHAISHIQINGRANLIAOJISHUDEXINNENGYUANQICHE,PEITAOSHESHIDEJIANLIHEWANSHANDOUZHIJIEYINGXIANGQITUIGUANGDEYOUXIAOXING。LIRU,ZAISHIJIEXINNENGYUANQICHESHENGCHANLINGYUCHUYUXIANJINSHUIPINGDEGUONEIAGONGSI,ZHUYAOYIKAODUONIANDUIDIANCHIDEYANFAJISHUQUELILEXINGYEDELINGXIANDIWEI,AGONGSIMUQIANZUIXINDEXILIEXINNENGYUANQICHEDIANCHIXUHANGNENGLIYIJINGZAI300QIANMIYISHANG,RUGUONENGGOUJIANLIWANSHANDEXINNENGYUANQICHEPEITAOSHESHITIXI,KEYIYUJIANAGONGSICHANPINDETUIGUANGSUDUHUIYOUGENGDADETIGAO。

                        3.构建新能源汽车研发联盟

                      牛牛游戏厅安卓,{原始关键词}   TONGGUOYANJIURANYOUQICHE130NIANDEFAZHANLISHIFAXIAN,KEJICHUANGXINHEJISHUJINBUSHIFAZHANDEZHUYAOTUIDONGLI。WOGUOQICHEDECHANXIAOLIANGSUIRANWEIJUSHIJIEDIYI,RANERDAJIESHANGSUICHUKEJIANDEQICHEPINPAI70%~80%QUESHIGUOWAIPINPAI,GUONEIQICHEQIYEZIZHUPINPAICHUANGXINNENGLIBORUO,HEXINJINGZHENGLIBUZU。JISHUCHUANGXINDEBORUOSHIZHIYUEWOGUOCHUANTONGQICHEQIYEFAZHANDEZUIZHUYAOYINSU。YOUYULISHIDEYUANYIN,GUOYOUQICHEQIYEQUEFAZIZHUYANFADEJIJIXING,YANFALILIANGBORUO,DAOZHIWOGUOJINXINGZIZHUYANFAPINPAIDEQICHEQIYEZAIHENZHANGYIDUANSHIQINEICHUYUBEIDONGJUMIAN。YINCI,XINNENGYUANQICHEQIYEYAOXIANGDADAOSHIJIELINGXIANSHUIPING,BIXUBAKEJICHUANGXINHEJISHUYANFAFANGDAOQIYEZHANLVEFAZHANDEHEXINWEIZHI,BUZOUCHUANTONGQICHEFAZHANDELAOLU,ZHEIYANGCAINENGCHENGWEIQICHESHENGCHANDESHIJIEQIANGGUO。DANSHI,XINNENGYUANQICHEZIZHUYANFAMIANLINZHEZIJINWENTI,YINWEIYANFAHEXINJISHUXUYAOTOURUDALIANGDERENLI、WULI,RUGUOMEIYOUZUGOUDEZIJIN,YANFAXIANGMUDUOBANHUIBANTUERFEI。SUOYIYAOTIGAOWOGUOXINNENGYUANQICHEQIYEDEZIZHUCHUANGXINNENGLI,HAIXUYAOGUOJIAHEDIFANGZHENGFUDEDALIFUCHI,DUIZHENZHENGYOUQIANLI、YOUXIWANGDEYANFAXIANGMUJIYUGENGDUODEZHENGCEQINGXIEHEZIJINBAOZHANG,JIEJUEQIYEYANFAZIJINKUNNANDEWENTI。XINNENGYUANQICHEQIYEKEYITONGGUOJIANLILIANMENGLAITIGAOCHUANGXINNENGLIBINGJIANGDIFENGXIAN。XINNENGYUANQICHESHEJIDUOGELINGYU,DANQIYEBUKENENGTONGSHIJUYOUSUOYOULINGYUDEZIYUANXINXI。YINCI,JIANLIXINNENGYUANQICHEQIYECHUANGXINLIANMENGJIANGYOUZHUYUZHENGHEXINNENGYUANQICHEQIYEDEJISHUCHUANGXINZIYUAN,FAHUIGEQIYEZAIGAILINGYUDEQIANGXIANG,JIANGDANDUDEYIXIANGXIANGJISHULIANHEZHUANHUACHENGZHENGCHEJISHU。XINNENGYUANQICHEQIYEGONGTONGJIANLIDEYANFALIANMENGYINGGAIJINKENENGJIHEYOUSHIQIYE,JIZHONGYOUSHILILIANGGONGKEHEXINJISHUNANTI,GULIQIYEZHIJIANJIAQIANGJISHUHEZUOYUJIAOLIU,XINGCHENGDUOFANGGONGYINGDEJUMIAN。

                        (四)综合运用作业成本法

                        ZUOYECHENGBENFA(Activity-Based Costing)SHIYIZHONGYIZUOYEWEIJICHUDECHENGBENHESUANHECHENGBENGUANLIXITONG。SHISHIZUOYECHENGBENFAYOUZHUYUGAISHANQIYEDEGUANLI,ZENGQIANGQIYEDEYINGLINENGLI。XINNENGYUANQICHEDESHENGCHANGUOCHENGJISHUHANLIANGGAO,SHENGCHANHUANJIEFUZA,ZIDONGHUACHENGDUGAO,SHIHECAIYONGZUOYECHENGBENFA。

                        1.加强目标成本管理

                      牛牛游戏厅安卓,{原始关键词}   XINNENGYUANQICHEQIYEKEYIJIANGZERENFENGONGDAOXIAOZUHUOZUOYEZHONG,BINGSHISHIJIANGCHENGZHIDU,QIANGHUAZERENYUQUANLIYISHI,JIANSHAOCHEJIANLINGBUJIANDIUSHI、SUNHUAIDENGQINGKUANGDEFASHENG,ZENGQIANGMEIGEYUANGONGDEJIJIXING,JIANGDISHENGCHANCHENGBEN,TIGAOSHENGCHANZHILIANG。FENXIGEGEZUOYEHUODONGDEMUBIAOCHENGBENCHAYI,ZHAOCHUMUBIAOCHENGBENBIANHUADEYUANYINJIQUDONGYINGXIANGYINSU,ZHENDUIWENTITICHUXIANGYINGDEJIANYI,WEIXIAYIGEJIEDUANDEMUBIAOCHENGBENGUANLIGONGZUOTIGONGZHIDAOYIJIAN,CONGERGAISHANGUANLICHENGXIAO,TIGAOQIYEDEJINGYINGLIRUN。

                        2.科学安排生产作业

                        XINNENGYUANQICHEQIYEZAISHENGCHANGUOCHENGANPAISHANGKEYICAIYONGJIHUAPINGSHENFA。SHOUXIAN,GENJUSHICHANGXUQIUHEDINGDANQINGKUANGQUEDINGJIAOHUOSHIJIAN,JINERQUEDINGZONGTISHENGCHANJINDU。JUTIYOUJIAOHUORIQIQUEDINGSHENGCHANZHONGWANGONGCHANPINDEWANCHENGSHIJIAN,GENJUCHANPINHUODINGDANDEZUIZHONGWANCHENGSHIJIANHUOJIAOHUOSHIJIAN,QUEDINGMEIGESHENGCHANBUMENDEJUTIGONGZUOSHIJIAN(BAOKUOKAISHISHIJIANHEWANCHENGSHIJIAN)。QICI,YOUYUCUNZAIBINGXINGSHENGCHANHUOCHUANXINGSHENGCHANWENTI,KEYIANZHAOBUTONGDESHENGCHANMOSHI,QUEDINGGEGESHENGCHANBUMENDEYUANCAILIAOJIQITAFUZHUSHENGCHANGUOCHENGZHONGZIYUANDETOURUSHIJIANHETOURUSHULIANG。ZAICI,SHULIBINGGAIJINZHENGGEXINNENGYUANQICHEDESHENGCHANGUOCHENG,ZHAOCHUGUANJIANLUJING。ZUIHOU,YAOYANGEKONGZHICHUYUXINNENGYUANQICHESHENGCHANGUANJIANLUJINGZHONGDEZHONGDIANHEHEXINGONGXUZUOYE,QUEBAOANSHIWANCHENGCHANPINDINGDAN。HAIYAOKEXUEHELIANPAIQITACHANPINDESHENGCHAN,BUDUANJINXINGJIAZHILIANFENXI,TICHUSHENGCHANLIUCHENGZHONG“LINGZENGZHI”HUO“FUZENGZHI”DEZUOYE,YIDADAOQUANJIAZHILIANZENGZHIDEMUBIAO。

                        3.尽量采用通用零部件

                        XINNENGYUANQICHEDECHENGBENYUGOUCHENGQICHEDELINGBUJIANSHULIANGZHIJIEXIANGGUAN,RUGUONENGTONGYIBIAOZHUN,SHIYONGTONGYONGLINGBUJIAN,ZEHUIDAFUJIANGDIXIANGGUANCHENGBEN。XIANGFAN,SUOXULINGJIANSHULIANGYUESHAO,LINGJIANDANWEICHENGBENYUEGAO。ZHEISHIYINWEIZUJIANDESHULIANGHEZUJIANDEPILIANGCAOZUOCHENGBENCHENGFANBILI。YINCI,WOMENYINGGAIZAIXUANZEXINNENGYUANQICHELINGBUJIANSHISHIYONGTONGYONGLINGJIAN,YIJIANGDIZHENGCHECHENGBEN。

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                        [1]王海林.使用成本:新能源汽车价格补贴的落脚点[J].市场经济与价格,2010(9):7-9.
                        [2]杨毅沉.新能源汽车推广三大障碍:成本、技术、地方保护[J].决策探索(下半月),2014(11):29-30.
                        [3]陈麟瓒,王保林.新能源汽车“需求侧”创新政策有效性的评估———基于全寿命周期成本理论[J].科学学与科学技术管理,2015(11):15-23.
                        [4]张扬.我国新能源汽车减排潜力及成本分析[J].节能与环保,2012(8):54-56.
                        [5]槐联国,黄海荣,晏飞.新能源汽车替代燃油汽车减排成本效益研究[J].现代经济信息,2018(11):150-151.
                        [6]黄星.论研发费用对企业的作用[J].中国集体经济,2014(9):85-86.
                        [7]田晓川.基于价值链的成长型中小企业战略成本管理[J].财会通讯,2017(26):77-81.
                        [8]何文韬,肖兴志.新能源汽车产业推广政策对汽车企业专利活动的影响———基于企业专利申请与专利转化的研究[J].当代财经,2017(5):103-114.
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                      牛牛游戏厅安卓,{原始关键词}   [10]冷思平.战略成本管理在高新技术企业中的应用[J].财会通讯,2016(11):72-74.

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