A Study On Cost Controlling System Of A Automoile Company

With the acceleration of global economic integration, foreign brands smoothly enter the Chinese market. The domestic auto market competition stimulates the reform of China's automobile industry. Consumers face more choices, and the higher cost performance is obviously more attractive. China is a big manufacturing country, and the gap to the international advanced level of production in manufacturing equipment, production conditions is not big, but the information technology and management level is still lagging behind, leading directly to higher material consumption, energy consumption and management cost compared with the same industry at home and abroad. A few domestic automobile industries have followed the foreign model, but the others are still in the traditional cost control mode. Face with new changes in the business environment, it is a pressing issue to cultivate the core competitiveness of enterprises, reduce product cost, shorten the production cycle, improve the enterprise economic benefit and competitive ability and comprehensive management ability.This paper adopted case analysis method, first introducing the research status of cost control at home and abroad, then understanding the modern cost control theory and method. Take the cost control system in automobile company A as the research object, mainly including the organizational structure, the product of the input stage of cost control, cost control and cost control process of security system. Based on the analysis of existing cost control in the case of the target automobile enterprise, summarize and refine problems and defects in the cost control system existing in car company A. And the corresponding improvement suggestions are proposed combined with the actual situation of the company's cost control theory. has the following problems exist in car company A: cost information asymmetry in each department, no follow-up cost control, no definite reserve in the face of great error, the waste and unitary sales pattern resulting from the high procurement costs of raw materials and the unreasonable design of production, the loopholes in the budget control system and supervision system.In the face of these problems, the author puts forward some suggestions to establish the cost of information sharing platform; to reduce the purchase cost, to apply lean production, to reduce cost of sales and improve the budget system and supervision system. The innovation of this paper lies in the bold innovation to establish sales network platform without relying on the high construction cost with dealers, adopting win-win cooperation mode between the dealers and the Internet to reduce advertising costs, sales performance, sales expenses. Logistics and transport can be outsourced to logistics company with more reasonable transport node set, reduce unnecessary waste.