Study On The Analysis Of The Cost Of Automotive Electronics On The Basis Of The Application Of Value Stream And Activity Based Costing

The concepts of cost and cost controlling have been raised firstly in this thesis and at the same time the importance of analysis and controlling of the cost has been highlighted in the companies and especially in the automotive parts industry companies, and then the current status and the inefficiency of the cost controlling in the companies in our country.After that we introduced the current developed status of the automotive industry in the world and China, showing the bottleneck of the companies and pointed out that cost reduction is a good way to lead the companies go out of the bottle neck and finally get the competitive capability. But till to now there are still not effective methods to analyze and control the cost of automotive electronics products which are the core automotive parts with higher complexity in the technique, we try to apply the methods of value stream analysis and activity based costing to analyze and control the cost of automotive electronics products.To apply the methods of value stream and activity based costing effectively, we firstly discussed the concepts of the two methods, and then summarized the application status of the two methods in the studies of others and the relative companies, on the basis of fully understanding of the achievements of the existed research we try to use the two methods to analyze the cost of electronics control units(ECU) of air bag, body computer, park pilot and motor controlling which are now produced in A plant of one of the biggest automotive products group in the world as a sample. Judging from the results of the application of the two methods we can conclude that both of the methods are good tools to analyze and control the cost of automotive electronics parts. And in the end we also clarified the fields that need to do further study in the thesis to get more achievements.