| The vigorous developments of automotive consumer markets create many opportunities for automotive parts enterprises.With the advancement of science and technology,consumers’ demands for auto products have continuously increased.The increasingly fierce competition in automotive industry and the price war between automotive parts enterprises pose grave challenges for their survival and development.Currently,automotive parts companies are facing dual pressure of declining car prices and rising labor costs and raw materials,which makes enterprise cost management particularly significant.Cost management has obviously become a key breakthrough in the survival and development of automotive parts companies.For automotive parts enterprises,how to effectively study and properly apply cost management is of strategic significance.Traditional cost management methods have the disadvantages of varying degrees,and can no longer meet the requirements of product management for automotive parts enterprises.In view of the problems existing in the traditional cost management,this paper mainly explores the costs of auto parts companies’ products guided by Life Cycle Cost Management(LCCM),and implements effective cost management through dynamic cost planning for the entire production process,aiming at serving as an effective way for enterprises to rationally allocate costs,optimize business decisions,and improve corporate operating profits.What makes this thesis distinguished is that based on the LCCM,it utilizes dynamic cost planning and combines the entire process of products production with cost management through the establishment of cost information integration model.Above methods have been further proved through case studies in the fifth part.The effectiveness of the LCCM in the products cost management for automotive parts enterprises is improved,and significantly guiding products cost management studies. |
