Cost Analysis&Optimization Of Automotive Manufacturing Enterprises

With the support of national and local government and the control of COVID-19 pandemic,the development of the automotive industry has been restored.In particularly,new energy industry automotive plants expand their construction and production.A lot of manufacturing enterprises enter the automotive industry to divide the limited market,so the competition among the automotive manufacturers is becoming more and more fierce.It is necessary for automotive enterprises to reduce cost and increase efficiency.The composition of each cost and its impact on the survival and development of automotive manufacturing enterprises play a crucial role.That means the cost analysis and optimization is very important.The overall idea of this paper are domestic current situation analysis,industry analysis,typical enterprise analysis.Firstly,this paper analyzed the development of domestic automotive manufacturing enterprises,the cost control of domestic automotive manufacturing enterprises.Secondly,the paper validated the interaction among the cost factors based on the financial data of 9 domestic automotive manufacturing enterprises.Thirdly,select a representative enterprise D as a case object,research and analysis of its shortcomings and make improvements.Combined with the current situation and empirical analysis,at the end of analysis of the enterprise D,the optimization of the cost control are proposed.The final conclusion is that the industry analysis and the enterprise analysis corroborate each other.That is to increase investment for R&D cost,promote production intellectual property rights and self-production for core components,which could reduce the operating cost and procurement risk.And reduce management costs by improve management levels and ways.Strengthen the management level and efficiency for the construction in progress,reduce project risk and uncontrollability.Reduce the inefficient occupation about human resources through innovation and reform.After comprehensive consideration of supply chain management,cost management,accounting and other multi-disciplinary basic theory,the improved cost structure is formed through the combination of empirical study and case analysis.It further confirms the theory of supply chain and cost control,and provides a theoretical support for the cost control and optimization of automotive manufacturing enterprises.At the same time,it will help to promote the cost optimization of enterprise D and related manufacturing industries,to achieve effective cost control and optimization through a variety of ways.It provides a clear direction for the formulation of relevant measures,provides the necessary cost management control and cost accounting of the theoretical basis.