| With the continuous deepening of China’s reform and opening up as well as per capita GDP has been rising, the car has begun to enter the homes of ordinary people. Chinese auto industry has got into an unprecedented period of great development. Meanwhile, it became more and more competitive for this industry. Cost management is good or bad has become the key to the company’s ability to gain a foothold in the industry. But domestic joint auto companies project cost control system is not perfect. This has become a major obstacle to improving the competitiveness of the domestic automobile joint ventures.Based on the domestic and foreign advanced project cost management theory (activity based costing, target costing, life-cycle costing) and practical experience study concluded. And the status of the Chinese joint venture auto companies run project in project cost management analysis. Proposed the issues for the project cost management of the joint venture auto companies in China. After related theoretical studies, combined with a project of a joint venture auto companies to analyze and evaluate the changes before and after the improvement of its project cost control, we made following recommendation for the current issues of Chinese joint venture auto companies project cost management:Set up a special team responsible for market positioning survey and make great company portfolio planning; make innovation into the company’s culture, and efforts to develop its own technology to reduce the risks of IP rights; promote the application of value engineering in product development, through the accumulation of data, and improve their own value engineering analysis capability; establish and improve the product change process and strict compliance; actively promote the parts re-use strategy and development of engineering costs predictive model.The thesis further improved the project cost management system of joint venture auto companies. In the end. course of the study were summarized. |
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