Research On Automobile Manufacturing Cost Control Of FAW-Feng Yue Company

Due to the implementation of reform and opening up policy and under the influence of market economy system,make our country enterprise own ability and the development level of significant changes have taken place.Only analysis from the perspective of the cost control,however,there are a large part of enterprises exist kinds of waste or low efficiency of control costs,lead to the enterprise market competitiveness is lacking and create benefit space is narrow,severely limits the enterprise to grow stronger and larger.In recent years,the northeast old industrial base economy continued to slow,largely due to long time old state-owned enterprise cost management lack of strategic planning,enterprise employees " eat from the same big pot " consciousness of thinking,not form a system of cost management.In this paper,the object of study FAW-Feng Yue,the company is just the birthplace of the automotive industry in China,the northeast Changchun,is a joint venture of FAW and Toyota,each owns 50% stake.The company is mainly responsible for vehicle assembly production,and vehicle technology provided by Toyota,while car sales by another independent sales company responsible for.Therefore,for FAW-Feng Yue Company,the manufacturing cost is one of the biggest costs.Good control of manufacturing cost,which has important significance for increasing profits and strengthening market competitiveness to the company.However,the company since 2012 into scale production,the manufacturing cost control failed to keep up with the pace of the company development,causing that manufacturing costs are high,and competitiveness is declining gradually in the China Toyota business entity internal.To this end,the company is necessary stand at strategic height to carding manufacturing cost control system,using scientific and effective cost control methods,constantly reduce the company cost,improve the economic benefit and competitiveness.This paper based on the relevant contents of cost control methods at home and abroad,for the representative methods of cost control theory has carried on the brief overview,such as comprehensive cost control,Engineering quota method,standard cost method,cost planning method,target cost method.Then the whole manufacturing cost control to the company is hold,and dug up three main problems in the process of manufacturing cost control: the manufacturing cost strategy planning is not clear,enterprise manufacturing cost control consciousness is lack,Scale production cost control system capacity is insufficient.Then improvement measures are presented to solve the company's three manufacturing cost control problems,namely: first,making the manufacturing cost strategic planning before the new car importing,Through benchmarking with the business entity or the competitive vehicle,and making a comprehensive study on the new manufacturing cost target with TOYOTA commodity planning department;Second,comprehensive building employee cost reduction workplace atmosphere,through publicity of cost strategic target,the establishment of crisis consciousness,the sense of gain' maximum that employee' cost reduction results and so on to build;Third,improve the scale manufacturing cost control system,focus on the improvement of the budget making rules,encourage technology innovation,innovation of cost management method,from the three aspects to perfect.Finally,clear safeguards which guarantee the proposed countermeasures smooth and effective implemented,such as setting up the strategic planning committee as supreme organization of the manufacturing cost management,formulating the business process of manufacturing cost control,also combined with China's manufacturing power strategy— "Made in China 2025" plan,import IT intelligent management information system,and regular meetings of problem solving.In the process of improving company's manufacturing cost control method,this paper embarks from the characteristics of automobile manufacturing industry,optimized the cost control system to solve the main problems existing,to this industry enterprises or other similar enterprises there are great reference value.