Research On Production Cost Control Of Yutong Bus Welding Shop

Cost management is an important part of business management,and it is a comprehensive reflection of the efficiency of production and operation of an enterprise.Low cost means providing more products and services with less resources to increase efficiency.There is a widespread phenomenon of backward concept of cost management in Chinese Enterprises.Traditonal cost control concepts unilaterally emphasize low cost.This backward concept is no longer applicable to the competitive economic environment.Making control methods according to the environment of enterprises is of great significance to improve the overall management level of enterprises.Based on the theoretical analysis and the actual case of Yutong Bus welding workshop,this paper analyzes the current situation and main problems of production cost control in Yutong Bus welding workshop,and finds out the causes of these problems by means of data analysis,investigation and interview,and points out that the impact and significance of improving the production cost control level on the development of Yutong Bus need to change the traditional mode of only labor and manufacturing.The basic frame of production cost control should be constructed by the thinking of cost management.Finally,it puts forward to carry out comprehensive production cost control from four dimensions of pure production cost,quality cost,efficiency cost and inventory cost,conduct in-depth research and discussion one by one,introduce scientific cost management methods and lean production ideas,establish cost management ideas and methods suitable for Yutong Bus,gradually refine cost management mechanism,and look at passenger car and international advanced bus enterprises.Qi,finally realize the maximum profit of the company,and then provide reference for the production cost management transformation of domestic bus enterprises.Secondly,under the current customized,multi variety and small batch production characteristics and current situation,combined with the company's strategy of generalization,scale and platform,the rough management mode is cancelled,the fine management based on product line and specialization is explored,the line balance management method is combined with Yutong practice,and the efficiency cost management under the multi variety,multi configuration,small batch and customized mode is explored.Control methods to achieve the steady improvement of production quality and efficiency.Thirdly,considering the whole value chain of the enterprise,extending the scope of cost control from the company to the upstream suppliers,establishing the strategic cooperation relationship with suppliers can fundamentally solve the problem of cost control of the enterprise,and provide experience for the traditional thinking of cost management of the enterprise.Finally,in the aspect of quality cost control,the quality loss is divided into internal quality loss and external failure cost.The quality problems that are difficult to be quantified in the past are managed in detail to provide feasible improvement ideas for quality cost control.By consulting relevant literature,this paper combines lean production theory with production cost control theory in manufacturing enterprises,which has a certain reference significance for manufacturing enterprises.