会计学院知识库

新能源汽车融汇了新能源、新材料以及互联网、大数据和人工智能等多种变 革性技术，已成为全球汽车产业转型发展的主要方向和促进世界经济持续增长的 重要引擎。目前，新能源汽车产业生态正由零部件、整车研发生产及营销服务企 业之间的“链式关系”，逐步演变成汽车、能源、交通、信息通信等多领域多主体 参与的“网状生态”。因此，欲通过合理分配成本、优化经营决策，进而提高经营 利润，增强竞争力，传统的成本计量及控制已不再适用，亟待从消费者视角下探 讨相关的总所有权成本（Total Cost of Ownership，TCO）及其控制策略。

本文以正迈入高速发展阶段的我国新能源汽车行业为研究对象。首先，以消 费者为视角，对新能源汽车的全生命周期进行系统分析，并将其成本构成与传统 燃油车进行对比，指出对其进行总所有权成本控制的必要性；其次，选择我国本 土品牌“蔚来汽车”作为典型案例，对其购置、使用、维护与保养和置换等全生命 周期成本控制环节逐一展开分析，指出对其进行总所有权成本控制的目标、面临 的挑战，以及可采取的措施。最后，将案例分析结果推广至我国整个新能源汽车 行业，设计出以可持续发展为原则的、以创新全生命周期管理商业模式为基础的， 以及包括短期、中期和长期方案在内的总所有权成本控制策略，以期通过加强消 费者视角下新能源汽车全生命周期成本的有效控制，推动我国本土新能源汽车企 业的高质量发展。

New energy vehicles, which integrate new energy, new materials, Internet, big data and artificial intelligence, have become the main direction of the transformation and development of the global automobile industry and an important engine to promote the sustainable growth of the world economy. At present, the new energy automobile industry ecology is gradually evolving from the "chain relationship" between parts, vehicle R & D, production and marketing service enterprises into a "network ecology" involving multiple subjects in automobile, energy, transportation, information communication and other fields. Therefore, the traditional cost measurement and control is no longer applicable to improve operating profit and enhance competitiveness through reasonable allocation of costs and optimization of business decisions. It is urgent to explore the relevant total cost of ownership (TCO) and its control strategy from the perspective of consumers.

This paper takes China's new energy vehicle industry as the research object. Firstly, from the perspective of consumers, the whole life cycle of new energy vehicles is analyzed systematically, and its cost composition is compared with that of traditional fuel vehicles, pointing out the necessity of total ownership cost control; Secondly, this paper selects China's local brand "Weilai automobile" as a typical case, analyzes the whole life cycle cost control links of its purchase, use, maintenance and replacement, and points out the objectives, challenges and measures of total ownership cost control. Finally, the case analysis results are extended to the whole new energy vehicle industry in China, and the total ownership cost control strategies including short-term, medium-term and long-term solutions are designed based on the principle of sustainable development and the business model of innovative life cycle management, so as to strengthen the effective control of new energy vehicle life cycle cost from the perspective of consumers, Promote the high-quality development of China's local new energy vehicle enterprises.