Research On Cost Accounting And Analysis Of CAR Company

China’s automobile industry with the founding of new China,has more than 60 yearsof development history.The development of the last 60 years is half under the planned economy system,the other half in the tide of Reform and Opening up.With the development of China’s economy,the improvement of people’s income,and the increase of household disposable income,the consumption began to upgrade,and durable consumer goods began to enter the family.In particular,passenger cars began to enter the city and even rural resident’s home,the auto industry has also experienced explosive growth,in 2009 China’s auto production and sales ranked first in the world.The vigorous development of the auto industry has solicited international and domestic entrepreneurs,along with the international oil price soaring,serious road congestion,and environmental degradation,2011 auto production growth fell to 0.84%,and the automobile industry was overcapacity,the auto industry entered the mature period of development,and competition is very fierce.CAR company is a subsidiary of a large automotive group in China.It is the main position of the group to develop independent products.Since its inception to the end of 2015,total sales of 2,180,000 vehicles and the cumulative taxes of more than 26,000,000,000,has made an outstanding contribution to the regional economic development.The automobile industry is a typical scale economy,but the serious overcapacity and fierce market competition in the automotive industry have brought great challenges to the development of the automobile enterprises,especially the independent automobile enterprises.The CAR company succeeds on behalf of China automobile industry,with higher allocation of lower prices to participate in the competition.The strategy demands high requirements to the enterprise cost control,but cost accounting and analysis is the key to the cost control.CAR company,due to historical reasons,has many problems in cost accounting and analysis.The main performances are: multiple accounts;material cost accounting and cost allocation;material cost price difference huge fluctuations;the problems of cost analysis and so on.According to cost management theory and the author’s experience related automobile manufacture cost,a comprehensive analysis of the causes of the problems of CAR company,we have designed a multi projects.In order to ensure the progress of these projects,this paper developed the corresponding safeguards.The expected results of each program is expected.This paper attempts to design a feasible and easily copied cost accounting and analysis model for automobile enterprises and enhance the enterprise cost control level,and for favor of helping realizing the cost strategy of automobile enterprises.