| In recent years,changes in raw material prices and rising labor and logistics costs have led to great challenges for automobile manufacturing companies.In addition,the competition in the automobile industry is becoming increasingly fierce,and reducing automobile costs is an inevitable choice for China’s automobile manufacturing industry.The problem of cost control has attracted great attention from automobile manufacturing enterprises.Traditional auto cost management is mainly based on the cost management of a single enterprise,without the establishment of collaboration within the cluster,resulting in higher transaction costs in the parts supply,production and sales stages.At present,domestic and foreign scholars have scattered and incomplete research content on cost management based on industrial clusters,and there are few relevant case studies.Based on the above background,this paper proposes that the cost management from the perspective of industrial clusters is of great significance.Compared with traditional cost management,cost management from the perspective of industrial clusters can enable companies within the industrial cluster to collaborate and reduce costs in the supply phase,manufacturing phase,and sales phase.This article uses a combination of literature research and case analysis to study selected topics.Firstly,the industrial cluster and the concept of cost management under the industrial cluster and related theoretical foundations are explained to provide support for the following text.Next,introduce the basic situation of XX Auto Group and the current status of cost management,and propose the necessity of strengthening cost management from the perspective of industrial clusters.Then,based on the perspective of industrial clusters,the problems in cost management in the supply stage,production stage,and sales stage are explained and analyzed.Finally,based on the above shortcomings,based on the three phases of "supply-production-sales",the XX Auto Group’s cost management path construction from the perspective of an industrial cluster is proposed:(1)"Hand in hand" purchases raw materials through multiple channels,forming a bargaining advantage and reducing raw material procurement Cost;(2)The introduction of third-party professional logistics for cross-chain replenishment can effectively reduce the inventory level and eliminate the "bullwhip effect";(3)The streamlining of positions and the establishment ofpart-time teams with collaborative enterprises to effectively reduce enterprises Labor cost;(4)Forming a large quantity bargaining power with the collaborative enterprise to solve the problem of high procurement cost of parts;(5)Willing use less frequent,expensive and necessary fixed assets for rental subsidies Purchase costs;(6)Collaborating with companies to innovate the market and halve the cost of marketing to share risks;(8)Forming a quantitative advantage with the coordinated companies and obtain strategies such as lower transportation prices.The research in this paper expands the research scope of traditional cost management and has certain practical significance. |
