Research On The Cost Control Of RA Automotive Parts Co. Ltd.

Cost control is always the same stale topics over again in the strategy of enterprise development. With the ever changing trends of economic situation, the cost control management as it will become vital. In the rapid development of Automobile Making Industry, which promote the development of relevant industries chain to mature and competition increasing. Foreign auto-parts enterprise is facing the double pressure from both auto maker harsh dropping prices demand and local automotive enterprises price war. Cost control has already become the key breakthrough points for foreign auto-parts enterprise to struggle to stay alive. For the auto-parts enterprise, how to research and apply the cost control has strategic significance.RA Company engaged mainly in the research and manufacturing of car's intake system, fluid system and cooling systems relative parts is also the typical example of German auto-parts enterprise. With the past 100 years development, the enterprise have gain the enormous progress in research, technology and manufacturing etc. which laid the tamping foundation for the future strategy and planning. But with the popularity of family cars in China market, company is facing the weakness of high price of the product. Costs stayed high lead to high price which is the key bottleneck to restrict the enterprise development. Facing the impact of China local auto-parts enterprise manufacturing mature development, how to fast, accurate, reliable and effective to control each link of cost to improve enterprise competitive power is the main strategic targets for RA in recent years.The article to product cost control as the starting point, and to research and analysis for the cost structure. From the point of research and design link, purchase link, manufacturing procedure, quality control to analysis, to find the RA problem in cost control, follow the logic of ”Problem finding-problem research-problem solving”, which to find the effective method by related cost control theories. This article aims to the RA situation as the background, to seek solution and apply in the production processes.By the cost control analysis of RA company, from the point of personnel, machinery, material, method, link and cost structure to deep analyze, to summary the reference meaning cost control method for auto-parts enterprises.Learning from the successful concept of Lean Production, combining the current situation of auto-parts enterprises, groping an effective method, which have a reference and deep far-reaching influence to the related cost control research work for the whole auto-parts enterprises or similar backgrounds manufacturing.