| Impacted by current weak complete vehicles,the general performance and development of automobile industry and relevant auto components industry have all been trapped in dilemma in recent years,especially for vehicle axle manufacture affiliating to auto industry.Date elaborated that total sale volumes of heavy trucks' axles were on a declining curve by 200 thousands reduction from 1.7 million in 2013 to 1.5 million in 2015,which vividly revealed its stagnant development resulting from gloomy markets of heavy trucks.Confronted with both sluggish vehicle industry and fierce competition especially the restraints from top-notch benchmarking enterprises,vehicle axle's manufacturers with grim operation status not so much focus on establishing scientific cost management system as hurry to explore or dominate current market.With poor business operation and irrational cost management system,WP Vehicle Axle Manufacturing Co.Ltd encountered huge obstacles to rapidly occupy new market.Moreover,due to the negligence of accurate cost control on non-value-added behaviors from procedures like purchase,research and after-sale service,it only focused on data analysis of afterwards cost,which directly gave rise to unnecessary costs and boosted corporate pressures as well.Targeting at reforming outdated cost control management system of WP Vehicle Axle Manufacturing Co.Ltd,the author introduced value chain cost management theories in this thesis,which mainly centered on identification and analysis of various non-value-added behaviors remaining in research and product development,material purchasing,manufacturing process,marketing and after-sale service from same value chain.To strive for a sustainable development of WP Vehicle Axle Manufacturing Co.Ltd,the author determined to facilitate its cost control system and elevate its core competence through establishing a well-round scientific cost management system covering whole process and period of corporate operations. |
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