Aluminum Die Casting Cost Control Strategy Research Of Company M

Since the beginning of the 21st century,with the rapid development of China's economy,the living standards of the people have been significantly improved.At the same time,China's automobile industry has entered the fast lane of development with the improvement of the national economy.The consumption demand of automobiles is increasing day by day.China has become the country with the largest automobile production and sales volume in the world,which has also driven the vigorous development of the entire spare parts market related to automobiles.Of course,China's auto industry,a market with great development potential,has also attracted all kinds of foreign automotive components manufacturers.As the world's leading expert in automotive vibration isolation solutions,M Company has maintained its first echelon in the automotive vibration isolation industry for the past two decades.However,China's auto industry has entered a mature period after nearly a decade of rapid development,and its growth has slowed down.Today,both foreign-owned car brands and state-owned car brands have to adopt a low-cost competitive strategy to launch a round of price wars to attract end consumers.At the same time,the manufacturing costs of the most competitive human resources costs,energy costs,and environmental protection costs in China's manufacturing industry are also rising.In this case,it is more difficult for a foreign-invested company such as M to maintain its competitiveness and increase its market share.As we all know,the procurement cost of auto parts can reach 70%of the cost of the whole vehicle,so the control of parts procurement cost becomes the core of the cost management control of the whole vehicle and upstream parts manufacturing enterprises.Then,how M Company enhances its core competitiveness and market share by controlling purchasing costs becomes even more important.In this thesis,the aluminum die castings purchased by M Company are used as the research object of cost control.It is hoped that the procurement cost analysis of aluminum die castings will provide a reference for the cost control scheme of other purchased parts,thereby reducing the cost burden of M Company and making it more flexible to cope with price pressure from customers and the market.In this thesis,through the investigation of the status of M company's aluminum die casting purchasing cost control and the investigation of internal purchasing cost control,it is found that it ignores the concern about the total cost of outsourcing in the whole life cycle of aluminum die castings.Excessive product design leads to high purchasing costs.And the lack of production cost control of aluminum die castings in the mass production stage.In order to dispose these problems better,this thesis hopes to control the purchasing cost of aluminum die castings more effectively,and to allocate effective methods such as total cost of ownership theory,target cost method,value stream theory and value engineering theory.Perform multidimensional purchasing cost control.On this basis,a series of measures such as company system guarantee of purchasing cost control,supplier management system guarantee and procurement environment guarantee are proposed to ensure the effective implementation of aluminum die casting cost control.