Research And Application On Cost Management Of Specialized Automobile Manufacturing Enterprise Oriented To Its Supply Chain

Manufacturing is the pillar industry of economic development. With the related market of specialized automobile and its parts change quickly, The specialized automobile manufacturing enterprise and its supply chain or logistics enterprise also put forward a series of new and higher requirements on cost management methods. In order to adapt to this request, This article puts forward the cost management model on specialized automobile manufacturing enterprise oriented to its supply chain, some key technologies of which are studied and applied.(1) The specialized automobile manufacturing enterprise as the research background, This paper studies cost constitute and system structure of it and its supply chain. From the two angles of activities chain analysis and evaluating, this paper studies the activities chain management of the enterprise, in order to improve activity efficiency of enterprise.(2) According to the characteristics of the specialized automobile and its supply chain enterprise, This paper first puts forward three kinds of model about them, such as S-CA/C、NS-CA/C and F-CA/C, and its corresponding NS-CA/C、F-CA/C algorithm,which makes the cost accounting and control model of the cost in the right path distribution; Secondly studies the cost CA/C model of the specialized automobile oriented to its Supply Chain in the Shared inventory and not shared stock situation, puts forward the key problems and solutions,studies the information visualization methods of the specialized automobile enterprise cost system based on the generalized S-CA/C model oriented to its supply chain; puts forward a data generation method about cost control; Finally gives a cost accounting example of a supply chain enterprise of specialized automobile.(3) According to the information sharing related theory, this paper puts forward a information-shared method based on S-CA/C model specialized of the specialized automobile enterprise. the process information of which comes from the DF (digital workshop system), financial information of which comes from the ERP; Then develops a cost information sharing module for specialized automobile enterprise oriented to role, which provides data foundation for the realization of cost accounting/control.(4) Cost differences of the specialized automobile manufacturing enterprise and its supply chain as the decision objective, on the basis of the S-CA/C model, This chapter studies the cost decision data model、its generation algorithm and related rules of the specialized automobile enterprise; researches the application process of cost decision of it and its supply chain enterprise.(5) This paper studies the mapping relationship between features、the process and cost characteristic of specialized automobile product, which provides the basis for quick quote of order. Through the products features matching simulating the process of order production, we can get dynamic process data, which constitutes the activity reason quantity of each activity center, through which estimating mode can be established.(6) This paper develops a cost management information system prototype and function modules of the enterprise and its supply chain, which can realize a S-CA/C process of the specialized automobile manufacturing enterprise orientd to its supply chain.This paper puts forward the cost theory system and related methods of the specialized automobile manufacturing enterprise orientd to its supply chain, which has a guiding role on its cost accounting and control、cost decision and cost estimation, For cost management of other manufacturing industry it also has a certain significance.