Research On The Supply Chain Costs Control Of Automobile Manufacturing Enterprises

Cost control is an important aspect of supply chain management.Reducing the supply chain costs allows companies to gain more profit and more value for customers,and it is a crucial way to improve the comprehensive competitiveness for enterprises.Automotive supply chain is one of the most complex supply chains.As a core tache in supply chain,the automobile manufacturing enterprises' ability to control cost directly affects the level of the supply chain costs.Therefore,the issues of automobile manufacturing enterprises cost control are researched and explored by numerous scholars and entrepreneurs.However,most previous studies only focused on the cost control in internal automobile manufacturing enterprises,and the supply chain cost control is not in-depth researched.Moreover,these researches are mainly aiming at the local cost control and optimization,rather than building the overall supply chain cost control systems.Based on previous research results,the supply chain cost and cost control theory are researched,and the basic methods of cost control are discussed.Then,automotive supply chain is described,the contents and extent of activity cost and transaction cost are defined in automobile manufacturing enterprises,and the status quo of automotive manufacturing supply chain cost control is studied from the standpoint of cost concept,cost accounting methods,and cost control.Moreover,the supply chain cost control systems are constructed,and the general idea is firstly formulating the cost targets,then establishing cost accounting system to calculate effective cost, calculating and analyzing difference between target cost and effective cost,and finally evaluating and perfecting the supply chain cost control effect.Alter that,the performance evaluation of automobile manufacturing enterprise supply chain cost control is studied,the performance evaluation indicator system is designed from the financial,internal processes,customer,learning and innovation capacity,and many methods,such as AHP,are used to realize and improve the performance evaluation. The research contents in this paper are a breakthrough,which surpass traditional cost-control study from the view of enterprise,so as to provide a new perspective for enterprise controlling cost.As far as research methods are concerned,theory and case analysis are integrated to emphasize the elementary financial data collecting,and increase the application of theory.Thus,the studies in this paper have a certain theoretical significance and application value.