| In the situation of domestic automobile fasteners production capacity greatly exceeded the market demand and the automobile sales have fallen sharply in the past two years,if fastener enterprises want to survive in difficulties,they must consider how to enhance their competitiveness,especially the cost competitiveness.From the cost structure analysis,to find improve space to reduce the cost has far-reaching significance for enhance enterprises competitiveness.Thesis based on the cost accounting and management theory,applies the relevant theories of lean production and value chain to analyze production process and outsourcing process of fasteners from cost optimization aspect,find out problems and put forward improving scheme,and evaluate the implementation of the improved scheme,finally give the conclusion from the perspective of the cost.Lean thinking and value chain theory throughout the process of analysis,evaluation and improvement.The improvement scheme of process involves the process selection of raw material,the re-selection of material code,the improvement of production equipment and the process optimization.The improvement scheme of outsourcing process involves the selection of suppliers and the cost analysis.Thesis analyzes the cost of each improvement scheme and gives the optimization results.Thesis based on the current company cost calculation model and the existing production process as the blueprint,through the analysis of the actual production situation,and compared with competitors’ production model and cost,to find out the problems existing in the enterprise and analyze the causes of problems,combine with the situation of enterprise,discover improvement direction by using company advantages,and through the practice and cost calculation again to verify the feasibility and effectiveness of the theory.Reducing cost is also an important measure of the enterprise cost management. |