Research On Cost Management Of J New Energy Vehicle Company From The Perspective Of TCM

Since China entered the 21st century,people’s enthusiasm for car purchase has been growing,the sales volume of cars in China is also growing,and the number of cars is constantly breaking the record.However,as the world’s largest country in vehicle manufacturing and marketing,the environmental pollution caused by the emission of traditional fuel vehicles,as well as the continuous scarcity of international and domestic non renewable resources,oil and price fluctuations have hindered the long-term development of China’s automobile industry to a certain extent.At this stage,the timely emergence of new energy vehicles has expanded the space for the future development direction of Chinese vehicles,and has become an indispensable part of China’s automobile strategy,even the hope of overtaking in curves.The future is bright,but the main problem facing the development of new energy vehicle industry is the high cost,which makes potential consumers flinch.How to reduce its manufacturing costs,sales costs,service costs and other breakthroughs,so that new energy can truly enter thousands of households.At this stage,the research focus and hot spots of industry scholars mainly focus on the following two aspects: first,because the new energy vehicle industry has just started,it also needs government subsidies and other incentives,which can provide power and direction for the high-quality and sustainable development of the new energy vehicle industry.But the question now is how much government subsidies? How long is the subsidy? These are all uncertain factors.Second,experts and scholars suggest that we can conduct comparative data analysis of conventional energy vehicles and clean energy vehicles,explore the ability and contribution of using clean energy in reducing pollution of CO₂ from the efficiency analysis method,and reduce costs from the technical innovation and cost reduction of new energy vehicle supply chain or core components such as three electricity system,as well as the manufacturer’s production process.Based on the above analysis,the industry discussion is more about the impact of internal and external environmental factors and solutions in the new energy vehicle industry,but there is a lack of relevant research results on the internal cost management and monitoring of new energy vehicle enterprises.Based on the existing research results,this paper quotes the logic of TCM comprehensive cost management system and the whole life cycle management of new energy vehicles from procurement,manufacturing,sales and service,discusses the problems existing in the internal cost reduction of new energy vehicle enterprises in terms of budget,final account,assessment and process,and puts forward the principles,methods,contents and achievements of building a comprehensive cost management system,Provide reference suggestions for China’s new energy vehicle enterprises to improve cost control.