Research On Cost Management In The Bus Manufacturing Company

Bus is one of the indispensable means of transportation in daily life,and belongs to one of the commercial vehicles.Since the production of buses is inseparable from the large amount of labor,the bus manufacturing industry is a weak cycle industry.However,in recent years,with the introduction and revision of relevant policies in China,the development direction of China's bus manufacturing industry has also changed.In addition,the development of China's economy has led to an increase in raw material prices and labor costs,resulting in a continuous increase in the cost of bus manufacturing enterprises.Moreover,because the bus industry has the characteristics of low entry barriers and fierce competition in the industry,bus manufacturers need to compete in cost management to maintain core competitiveness in a fiercely competitive market.Therefore,for bus manufacturers,cost management is extremely important.The characteristics of bus production are large variety,small batch production,large size and heavy workload,which makes the bus manufacturing enterprises different from other manufacturing companies,and its cost management naturally differs from other manufacturing companies.In addition,considering that Yutong Bus has been a leader in the bus manufacturing industry for a long time,it has a large market share of buses,so its cost management research is relatively representative and versatile.Therefore,this article takes the representative bus manufacturing enterprise Yutong Bus as an example and studies some aspects of it,including the management of the supplier in the procurement process,management of the production process,the marketing and customer management,and logistics transportation.Through the analysis of the current cost management status of Yutong Bus,it is found that there are problems,such as Insufficient relationship with suppliers,weak bargaining power,incomplete supplier evaluation system,unreasonable production layout and process,inconsistent material usage statistics,lack of attention to sales personnel,irregular sales channels,unclear customer management,low standardization of logistics information and failure to fully utilize the services provided by third-party logistics.Then propose appropriate and appropriate cost management solutions for the problems found,such as strengthen supplier management,strengthen production process management,further improve marketing and customer management,and build a highly efficient logistics operation system.This paper combines the supply chain of bus manufacturing enterprises,analyzes the current situation of cost management in the procurement,production,sales and logistics of representative bus manufacturing enterprises,and finds out the problems.Then based on the supply chain cost management system,it proposes corresponding solutions.Also consider the importance of buses in today's life travel and the uniqueness of bus manufacturing companies.This leads to the full text of the argument: the study of cost management issues in combination with the supply chain is very important for bus manufacturers,and the article has certain innovations.Finally,it is hoped that through the research on typical bus manufacturing enterprises,we will find a cost management method that conforms to the development law of bus manufacturing enterprises,improve the cost management of bus manufacturing enterprises,and realize the purpose of improving the competitiveness of enterprises,so that other bus manufacturing enterprises have a reference.