Research On Cost Control Of Bv Company From The Perspective Of Supply Chain

In recent years,although the low-speed electric car industry has developed rapidly,the enterprise qualifications are mixed and most companies are small-sized from the overall industry view.In terms of market,the industry competition is intense,and the domestic market capacity is great,but the sale is relatively low.From the point of product features,low-speed electric cars means low cost.Bv company is one of the low-speed electric car manufacturers as a representative of the small and medium-sized enterprises,and the company becomes more and more big.However,Bv company places less attention on the cost management of products,which makes its old products less competitive,and new products pricing unreasonable.Those phenomenons result in lower margins and product competitiveness in the fierce market competition.In this article,facing the problem of old products less competitive and new products hard to price,we analyze the causes of the problem from the perspective of supply chain,and adopt scientific theories of cost managements and methods to solve the problem.First of all,for the problem caused by the traditional cost allocation methods and the traditional cost control modes,we propose a framework of cost management based on supply chain,and constructs a reasonable cost allocation and cost control mode.Second,by employing ABC method to the old products to make scientific and reasonable cost allocation,we get more accurate product cost information.Based on old product cost information,.we use target costing method and ABC method to achieve the same series of new products’ cost control before it is launched in the market(before production,production and after production of the whole process),enhancing the competitiveness of the new products in the market,.and promoting new products to quickly grasp the market share.Scientific and reasonable cost information not only provides direction for the old products’ cost control,but also makes the same series of new products full of competitiveness before entering the market.This paper provides effective management measures for Bv company’s products cost based on supply chain,helps to increase corporate profits,and hopes that it can be referred as our country’s small and medium-sized manufacturing cost management.