Research On Effectiveness Of Cost Control Of DK Company Based On AHP-entropy Method

In the early 21 st century,with the automobile manufacturing industry basically entered the market economy of our country,at the same time expanded the demand for auto parts.In China's manufacturing industry in a large category,auto parts manufacturing industry once showed a huge space for development.But in recent years,with the increasingly fierce market competition,scientific and technological innovation requirements,the requirements for raw materials continue to be updated,procurement costs gradually increased,labor costs are no longer cheap,which makes the advantages of auto parts manufacturing industry no longer.Therefore,in order to obtain long-term and lasting competitive advantage,it is very important to reduce the cost in price competition and effectively carry out cost control in the increasingly fierce market competition environment,which is the inevitable choice of auto parts manufacturing enterprises in China.This article selected DK Auto Parts Manufacturing as the main research object,belongs to the Sino-foreign joint venture DK company mainly focused on the advanced brand market,the production of car seats,wiring harness,painting and other auto parts.AHP-Entropy method is the main method to study the cost control of DK company in this paper,and the empirical research is carried out by case analysis method,literature research method and questionnaire survey method.The research content of this paper is divided into the following parts: firstly,it collects and reviews the relevant literatures about cost control research theory,cost control research method and construction of cost control Research index system at home and abroad,determines the theoretical basis of this paper,and consolidates the theoretical basis for the whole article.Secondly,summarizes the problems existing in the cost control of DK Company and the related factors affecting the cost control of DK company,thus supplementing the original cost control Research index system,and selecting the Financial reference table and non-financial index,Construct the cost control research model of DK company,which includes 6 primary indexes and 15 level two indexes.Thirdly,by using the research results of AHP-Entropy value method,this paper calculates the weight of each index in the index system of cost control of DK company,and compares and analyzes the weight results of each index,so as to judge the marketing degree of the index to the cost control of DK company,and puts forward the relevant countermeasures to strengthen the cost control of DK company.Finally,the conclusion is drawn.The conclusions of this paper are as follows:First,the cost of the production phase is the primary factor affecting the cost control of DK company,the most important of which is the cost of raw materials and the utilization rate of raw materials,indicating that DK companies should pay attention to the inventory of raw materials and the regulation of raw material utilization.Second,the impact of the company's internal management system on the cost control of DK company ranked second,in which the establishment and completion of the internal control system is more important.DK company should attach importance to the establishment and implementation of internal control system.To choose an effective cost management strategy and improve the enterprise cost internal control system,we should ensure the consistency and authenticity of the data obtained in each period,and ensure the effectiveness of the implementation of the cost internal control system.Third,the product design stage is the key to improve costs and achieve cost control.Cost control throughout the product life cycle of the whole process,DK company should pay attention to R & D cost as the source of cost control,from the source to achieve the subsequent stages of the cost of effective control.