Research On Target Cost Control Of Hebei X Manufacturing Company

Along with the market competition intensifying day by day,accelerating the update of technology,information technology brought progress,artificial wage rise significantly,foreign enterprises’ technical advantages of competition,let a lot of manufacturing companies in our country profit is meager.The outbreak and persistence of COVID-19 in 2020 has made the economic situation of all industries even more difficult.Under the background of rapid development of new energy automotive industry,new energy vehicles popping up,the company is now well-known brand new energy company has Ideal,Nio,Xiaopeng,Nezha,BYD and many other companies,the above several companies,sales of new energy vehicles occupy higher share of the sales of the new energy automobile market,But they and many other new-energy companies are still in the red.At present,X Manufacturing Company is also a new energy enterprise,and most of its projects and products are in a loss state.In the fierce market competition and the influence of the outbreak of the new champions league,how to change the X car development projects and products of the company’s loss of status,or change the status of enterprise’s losses,how to control the project and product cost even to achieve the target of the optimal cost will is a key link in the process of making enterprise sustainable development,cost control is particularly important.Based on the relevant theories of target cost management at home and abroad,this paper takes the target cost control of X Manufacturing Company’s automotive product project as the research object.By studying the current situation of target cost control of X Manufacturing Company’s automotive project and combining the report data of top domestic enterprises,Manufactured contrast analysis of X company car project target cost of the vehicle level,module level,and the specific components of target cost for the cost of materials,artificial cost,the relevant expenses analysis,found that the problems of target cost control analysis its reason,finally,in combination with the practical situation of X company to develop solutions to the problem,It is of great guiding and controlling significance to realize the transformation of X manufacturing company from loss to profit.By analyzing the difference between the target cost and the raw material cost of the specific automobile project,the differences between the whole vehicle cost and the parts cost and the target cost,the single control form of the target cost and the insufficient control process are found.In view of the problems found in target cost control,corresponding solutions were formulated,including strengthening raw material cost control,implementing multi-index cost control and improving management authority,so as to ensure the real realization and implementation of target cost control measures of X manufacturing company.At the same time for the industry to provide a certain reference and reference.