Study On Operation Cost Control Of 4S Company B

Auto 4S shop business model integrated sales, spare part, service and survey, has a unique customer experience and market competitive advantage. At the same time, 4S shop also has many disadvantages such as large investment, high operation cost, and high resource consumption and so on.This thesis takes the 4S shop of B Company as the object and studies its operating cost control.First, the paper systematically summarizes the development of cost control theory, and focuses on the "Activity Based Cost Management" and "Time-Driven Activity-Based Costing".Secondly, the paper analyzes the characteristics and the existing problems of the company’s current cost control system from the actual situation of B Company. Through the research, it is found that the existing cost control system is: the indirect cost allocation is unreasonable; the difficulty of setting up the standard of cost control is difficult. To solve these problems, we must use the new cost control mode.Third, the paper will use the “Time-Driven Activity-Based Costing”( "TDABC") to analyze the operating cost of B Company. And use the principle of "TDABC" to explain the cost structure and cost of B Company’s sales and after-sales service.Fourth, the "TDABC", the improvement of process reengineering and operation mode of B company sales and after-sales service. Through this series of reforms, B Company’s operating costs have been more effective control. At the same time, these results also prove that the "TDABC" is a set of effective cost analysis and cost control method.Finally, the paper also combines the actual situation of B Company, summed up the "TDABC" in the process of implementation, such as the assessment of incentives, personnel management and other related factors.