회계관리 현대자동차 성공적인 원가관리(영문)

회계관리 현대자동차 성공적인 원가관리(영문)

[회계관리] 현대자동차 성공적인 원가관리(영문).docx

목차 Ⅰ. Introduction Ⅱ. Characteristics of Automobile Industry 1) Market Research 2) Market Entering 3) Manufacturing 4) Selling Ⅲ. Hyundai Motors' Unique Strategies in Cost management 1) Purchasing Management 2) Operations Management (1) Modularization and JIS (2) Multi-domestic Strategy IV. Hyundai Motors Financial Analysis 1) Changes in COGS 2) Sales & Operating Income 3) Net Income Ⅴ. Conclusion Ⅵ. Reference 본문 Ⅰ. Introduction A car accident in San Diego occurred in August 28th 2009, which cost four people's lives became a hot issue in USA. The phone call from the driver just before the car, Rexus, crashed into to guardrail was the reason; the driver shouted through the phone that the accelerator pedal was broken. After the accident, Toyota officially announced that the incident was not because of the car's defect, but because of the car mat that made the pedal stuck, and urged the drivers to get rid of any car matt. However, US National Highway Traffic Safety Administration(NHTSA) announced in November that the cause might be defect of the car equipment and it brought a global controversy not only across the country, but all over the world. Finally, Toyota admitted the car had some faults and decided to recall the car; more than 8,500,000 cars were recalled all over the world, due to defects on accelerator pedals and brakes, with a great damage on Toyota's brand image. Aggressive news toward Toyota appeared day after day on US Medias, criticizing Japanese workmanship had disappeared. Even US congress put pressure on Toyota, hoping it will help US automobile industry bring back its position on the market. This entire incident was call Toyota Recall Crisis, and Toyota, which had a dominant position on the automobile market, lost its power and allowed other companies, Hyundai and GM, to catch up. 참고문헌 1. Books - 임종현, <품질을 향한 끝없는 도전>, 현대자동차산업연구소, 2010. - B.-H. Lee & H. J. Jo, The Mutation of the Toyota Production System : adapting the TPS at Hyundai Motor Company, International Journal of Production Research, 2007. - Horngren, Datar, Foster, Rajan, Ittner, Cost Accounting: A Managerial Enphasis, Pearnson Prentice Hall, 13th Ed, 2009. 2. Web Sites - 현대자동차 IR Information : http://pr.hyundai.com/ - 도요타 글로벌 IR Information : http://www.toyota-global.com/ - 한국 자동차 산업 연구소 : kari.hmc.co.kr/ - Toyota Crisis Related News: http://polinews.co.kr/viewnews.html?PageKey=0401&num=100085 http://hungryass.blog.me/80102177705 http://blog.naver.com/kmacsmart?Redirect=Log&logNo=140129541994 - Automobile Manufacturing Related News : http://en.wikipedia.org/wiki/Automobile http://www.sicol2010.org/ - SINCOL 2010 http://www.stockholmnews.com/more.aspx?NID=8156 http://evworld.com/news.cfm?newsid=26986 키워드 원가관리, 현대자동차, 회계관리, 자동차