Research On Cost Awareness And Cost Management Effectiveness From The Perspective Of The Whole Life Cycle

Manufacturing industry is an important symbol of national scientific and technological level and comprehensive strength.China is a manufacturing power,but its existence of a series of structural contradictions can’t be ignored.As supply-side structural reform enters the deep-water zone,to further promote high-quality economic development,the transformation and upgrading of the manufacturing industry must be future-oriented,focusing on reducing costs and strengthening weak links,so as to achieve innovation-driven and long-term sustainable development of Chinese manufacturing.In the academic circle,the cost management theory has gradually transformed from "saving consumption" to a more strategic height.As one of the representatives,the whole life cycle theory covers the whole life cycle from product development to final disposal and recycling,providing a more advanced theoretical perspective for practice.However,in practice,the application of theory lags behind.Some studies show that only 3.5% of enterprises implement full life cycle cost management,and the lack of cost awareness is serious.In addition,most of the previous studies focused on methods or strategies,and the emphasis on cost awareness was often mere formality.Therefore,this paper combines the whole life cycle theory with cost consciousness to explore the relationship between them."Made in China 2025" calls for improving the core competitiveness and sustainable development capacity of the manufacturing industry to shift from cost competition to high-quality and sustainable development.Fuquan Zhao,a professor at Tsinghua University,pointed out that the auto industry is the best entry point for the "Made in China 2025" strategy.Therefore,in the first round of questionnaire,this paper takes manufacturing enterprises as the extensive research object,and then focuses on Geely Automobile,a model of China’s private automobile manufacturing industry,as the research target of case analysis.To sum up,the research significance of this paper is as follows: focusing on cost consciousness from the perspective of full life cycle,conducting in-depth research on cost consciousness from organizational and personal dimensions,and proposing the model of "cost-consciousness-effectiveness of cost management",in an attempt to make up for the lack of relevant research on cost consciousness.At the same time,Geely Automobile is taken as a case enterprise to provide reference ideas for the construction of cost consciousness and cost management of China’s automobile manufacturing industry.The article can be divided into seven parts: The first chapter is an overview of the research background,content and significance;The second chapter is the theoretical basis,which arranges the literature on cost management,the whole life cycle theory and cost awareness;The third chapter proposes a full life cycle perspective "Cost Awareness-Effectiveness of Cost Management" model;Chapter Four describes the research design of this article,including the overall design,questionnaire design and its specific components;The fifth chapter is data analysis,which mainly conducts basic analysis and regression on the questionnaire survey results and verifies the model proposed above;The sixth chapter is a case analysis of Geely Automobile.It conducts a qualitative analysis of cost consciousness from the perspective of the full life cycle,and puts forward suggestions and strategies for its improvement;The seventh chapter draws a conclusion and summarizes the prospect of the research.