The Study Of Operation Cost Method In HE Auto Parts Company

In recent years,as people's material life level unceasing enhancement,also the rise to the requirement of transportation,cars become the most common means of transportation,and a growing demand for car production sales and after-sales service levels have been improved obviously.Auto parts is part and parcel of the motors,both inseparable,is affected by the auto industry rapid development,the auto parts industry is a booming sight,a batch of strength at home and abroad,the development prospect of light auto parts company arises at the historic moment.How the manufacturing enterprise for all parts,calculated the precision of the product cost is correct parts product pricing and the key of the strategy to develop production,this is all the current sustainable development of modem auto parts company priority.Only the accurate cost of various parts and components can be effectively controlled and the problems of cost management can be found.In this paper,at the point of manufacturing auto parts manufacturing enterprises and many indirect costs accounted for a large salient features,HE auto parts company,for example,to examine all spare parts production process and link research,summarizes the company's current cost management in the process of the problems and causes,analysis the company introduced the feasibility and necessity of homework cost method,that on the basis of homework cost method of cost accounting system in accurate accounting of all kinds of product cost compared to the traditional simple cost accounting method,have obvious advantages.Of homework cost method in the future in China has made rapid development and widespread application prospect,summed up the homework cost method is the significance of reference to the auto parts industry and other manufacturing industries to the product cost management method.