Research On The Cost Management Of P Automobile Sales Service Company

After more than 20 years of development,the domestic automobile market has given birth to a large number of automobile dealers and 4S marketing centers,which further intensifies the competition in the automobile sales market,and continuously compresses the distribution profits and living space of automobiles.The cost is the main component of the cost of automobile sales enterprises,so the cost management is an important part of the cost management of automobile sales enterprises.Any automobile sales enterprise that ignores the cost management will face the problem of benefit loss.Since the introduction of lean thinking into China,a lot of practice has been carried out,which provides new ideas for automobile distribution enterprises to solve the problems of resource waste and cost overrun.In this thesis,P automobile sales service company is selected as the research object,through the study on the practical experience of lean management at home and abroad,the cost lean management system of P automobile sales service company is studied.Based on the analysis of the cost composition and the main measures of cost management,the problems existing in the cost management of P automobile sales service company are analyzed in detail,including the unreasonable organization of cost management The lack of attention to cost management,unreasonable cost management standards and inadequate implementation of cost budget management are mainly due to the one sidedness of cost management and control supervision,unreasonable performance appraisal standards,unreasonable cost allocation and imperfect cost budget management system.According to the problems existing in the cost management of P automobile sales service company,using the theory of lean management,this thesis puts forward to improve the organization of the cost lean management,improve the cost lean management mechanism,formulate the lean cost management standard and establish the lean cost budget management system.Aiming at the organization of lean management,this thesis proposes to build a flat management organization,strengthen the internal audit and set up a special management and control department;Aiming at the lean management mechanism,the thesis puts forward to formulate the cost lean management process,use the technical means of cost lean management and strengthen staff training;In view of the expense budget management system,this thesis puts forward to carry out comprehensive and scientific budget management and improve the expense approval and reimbursement system.Through the research of P automobile sales service company’s cost lean management,we can help P automobile sales service company build a perfect cost lean management system,improve the company’s cost management ability,and provide reference for other automobile sales enterprises to optimize the cost management system.