Research On Cost Management Of Car Seat Comfort System Project Of D Company

Based on the methods of earned value management,prediction and performance review,this paper analyzes the cost management process of the car seat comfort system project of Company D,reveals its cost management problems,and puts forward the improvement strategy of project cost management of company D.This study is of great significance for improving the project cost management level of Company D,and also provides reference for the project cost control of similar domestic auto parts enterprises.Based on the theory of project cost management,this paper carries out the project cost budget by estimating all resource costs required by a single project system.At the same time,the actual expenditure of the project is compared to obtain the obvious cost overruns and project schedule delays in different stages of the project.The earned value management analysis was used to reveal the specific time nodes where the cost deviation and schedule deviation occurred in the project.The cost performance index at the four reporting time points of week 11,15,24 and 28 in 2019 was less than 1,indicating that the project cost of the car seat comfort system was in a state of overexpenditure at this time.Further research revealed the following problems,including: inadequate preliminary research,procurement of raw materials,poor organization of verification work,poor communication and other problems leading to cost overruns.For the above cost problems,this paper puts forward three improvement strategies.First,to strengthen pre-design research and review,including clear research scope and content,strengthen design technology review;Second,improve the material procurement system,including increasing the rate of localization of raw materials,increasing the number of single materials applied to multiple projects,and having multiple suppliers of the same material to compare prices;Third,strengthen internal communication,including weekly project meeting system,developing differentiated communication methods and improving communication and feedback mechanism.After taking the above cost control measures,Company D has achieved good control effect in the new project.