Study On The Cost Control Of Tooling For EA Company

In the automotive industry overcapacity, the increasingly competitive market,Cost is becoming a important index to reflect the level of enterprise management, costcontrol ability show a deep enterprise management level, and even become the keyfactor of enterprise decision success of failure. The concept of Whole-life cost controlhas been attentioned and used in practice by most car enterprises in automobilemanufacturing field, and becomes an important indicator of the ability ofcomprehensive enterprise management.EA corporation is a subsidiary corporation controlled by a Chinese largeautomobile group, which mainly products mini engine, transmission and car engineparts, it was one of the early enterprise who developed and produced mini engine, andonce stayed in the lead in the domestic minicar engine industry. In October1998, ajoint stock limited corporation was established by Public Offering, and then enteredit’s golden period. In recent years, with increasingly competition in the domesticminicar industry and the influence of upgrade of products, old product profitabilitygradually decreased, the production cost control become key factors to ensureenterprise product profit. As a proportion of the partial, Tooling cost in EAcorporation cost is significiantly higher than the level of trade, we must analyze thetooling cost control problems, use advanced cost management idea, develop systemlythe tooling cost management work and promote the competitive power of products.At present the engine industry develop gradually to large-scale, adaptable, thelean and efficient direction, EA corporation must make enterprise cost strategyaccording to their own characteristics, make the cost of production to the leanest, cost-effective to adapt to the current competition needs.To research and analyze enterprise’s tooling cost control, first of all tounderstand about cost control related theory, such as the definition, controllingmethod and principle of the cost and so on, also we should know about the definitionof tooling, tooling cost-effective concept and tooling management knowledge. Thenthe EA corporation tooling management process analysis, and find out the nowtooling cost control problems point and potential risk, such as management processes,and too much unused equipments that haven’t been got timely treatment, evaluationindex is not reasonable, index decomposition assessment does not reach thedesignated position, the new production line equipment cost is high. Analyzing theexposed problems in EA corporation tooling cost management, from the point of viewof the mining system management problems, and the deep reasons from tooling costmanagement concept, organization mode, system construction, managementprocedures, personnel quality promotion, goal setting and assessment, managementinnovation and implementation of tooling cost control principle of research andanalysis, put forward the corresponding improvement Suggestions. Then, put forwardthe measures for the implementation of the tooling of the logistics cost control,inventory cost control and material cost control aspects.Finally, according to the EA corporation tool management Research results,combined with the existing condition and product characteristic, this paper putsforward some specific Suggestions in the organizational measures, economicmeasures and management measures, technical measures of the four aspects.