Analysis On Strategic Cost Driver And Competitive Ability Of Chinese Automobile Industry

With the obvious trend of economic globalization and intense competition, the Chinese automobile industry still has the defects of lack of high technology and R&D independence, small scale and the scarcity of our own brands. The brand and the technology is the key point of developing automobile industry forever in the knowledgeable time. Compared with the developed countries' automobile industry competency, this paper places the emphasis on the vital problems including: how to create the cost advantage of national auto-industry and how to improve the competitive ability.Firstly, by combining theory analysis with demonstration investigation, quantity research with quality research, this dissertation conducts the study on the meaning, characters and management modes of Strategic Cost Management. By analyzing the implement of strategic cost driver analysis in industries, this paper has draw the conclusion that enterprises should improve the situation of Strategic Cost Management by selecting reasonably structural cost driver and strengthen executive cost driver.Secondly, the actuality of national automobile industry is analyzed, which indicates that the analysis on automobile industry strategic cost drivers should be improved, by the weights measuring and definition of cost driver. And then, the model of strategic cost driver analysis for automobile industry is proposed, and the goals and specific measures of strategic cost driver controlling is discussed.Finally, the study on operating data of national automobile industry has indicates that the Chinese automobile industry still has the defects of lack of high technology and R&D independence, small scale and the scarcity of our own brands. So, the control and selection of Strategic Cost Driver is analyzed, and the improvement model of competitive ability basing on total cost is put forward.