The Research On Cost Management Method Based On Technology Analysis Of JC Company

At present, more and more enterprises face territorial or global supply chain circumstance. Along with the outsourcing mode development, products cost mostly lies on the harmony and cooperation of supply chain. But cost management no matter what idea and method or practice dwells in single enterprise without forming cooperation. The main representations are following, the core of costing and controlling is internal manufacturing cost and procurement and supplier cost controlling lies on the price negotiation during the trade process. Through squeezing suppliers get the target of cost reduction lack of objective cost estimation and costing system. This traditional method can not match the requirements of cost controlling under the supply chain circumstance.Although the target of supply chain is improving the service level and reducing supply chain cost and making balance between each other. Cost issues of supply chain are researched weakly. This thesis using cost evaluation and costing method based on technology analysis generally discusses the cost management issues under the supply chain circumstance. This thesis research was deployed in a company that is an automotive components manufacturing supplier.Cost management is not a new management subject. But technology analysis endows it with new revolutionary connotations. This put up as follows: span out single enterprise, cost with detailed and reasonable characters, root in complete technology analysis, exploration of the product manufacturing process and expense.Firstly, this thesis generally analyzes the industrial characteristic and structure of supply chain based on automotive industrial. Introduces JC company and the position in the supply chain, the relationship with its customers and suppliers. Discusses JC company how to develop the cost activity under the supply chain circumstance. Emphases the importance of research in the manufacturing, purchasing and product research and design.Secondly, this thesis analyzes several cost management methodologies based on compression and indicates the different content and system method of cost management with traditional costing method under the supply chain circumstance. Activity Based Costing and Target Costing are the basis of cost management, but these methods should combine idiographic technology analysis in manufacturing enterprise. The result will be excellent.This thesis's third to fifth parts reasonedly discuss cost management in the manufacturing, purchasing and product research and design. Give examples to analyze the activity based costing and penetrate the technology analysis to the costing process on how to find the cost driver and allocate the expense, discuss JC company how to develop the technology analysis cost method in supplier quotation requirement and Make or Buy analysis under the circumstance of outsourcing have been the regular tactic in reducing cost and controlling purchasing cost have been the key activity in the management process. For the industrial of JC company, the regeneration occurs frequently, the categories of products are diversiform. Research and design are important for 70% product cost have been decided after design. So this thesis analyzes the cost estimation and controlling during the research and design.