Study On Cost Factor Analysis And Control Method Based On Electronical Cushioned Packaging

Since the global economic crisis,the electronics manufacturing industry has go downturn,with intensive competition and continues decline on performance,electronical companies are facing huge cost pressures.In order to improve competitiveness,more and more companies choose to strengthen the supplier cost management,One of the typical way is that electronic customers give assistance to suppliers on reducing costs,and create a win-win situation.However,how to assess the cost of suppliers’ product,many companies do not have appropriate assessment tools.In this paper,with the guidance of cost management theory,we choose foam cushion packaging material as the object,using factor analysis and ABC costing as tools,detailed analyze the manufacturing process and make the classification for the cost factors,and build the cost prediction model,by introducing the coefficients of complexity and yield rate,further improve and optimize the cost prediction models.On the one hand,through actual case studies to examine the efficiency and practicality for the cost prediction model,can help companies have a theoretical basis for cost estimation,on other hand,through the microscopic analysis for the cost factors by sensitivity analysis,we try to find the key factor affecting the total cost,and seek method for a reasonable cost control and cost reduction.