Car Manufacturing Strategic Cost Management Model Research

with the rapid development of economy, Chinese car manufacturing enterprise makes explosive abvances. The development of Car Industry brings good development opportunity as well as challege for every car manufacturing enterprise. At present, car supply surpasses demand in china market, and market competition becomes increasingly fierce. Moreover, the increasing openness degree in chinese car market imposes tremendous pressure on car manufacturing enterprise. Under such condition, only by constantly improving their management and reducing cost from strategic perspective, can each car manufacturing enterprise strengthen competitive force and succeed in market competition.This paper aims to explore the model of strategic cost management of Chinese car manufacturing enterprise on the basis of its cost management current situation and combinition features. In this paper, based on the car manufacturing enterprise cost management present situation, combined with the car manufacturing business characteristics and requirements of cost management of car manufacturing industry, strategic analysis, find the problems in cost management, put forward to carry out cost strategic necessity. According to car manufacturing enterprise cost management objectives and principles of constructing a car manufacturing enterprise strategic cost management framework, and the concrete application of analysis and evaluation of car manufacturing enterprises, from the strategic point of view, using the law of cost of the car R&D design phase cost planning, and then through the activity-based cost accounting and apply target cost control, analysis of the causes for the differences and the improvement direction, finally to each work center cost assessment; at the end of the car manufacturing enterprise strategic cost management pattern to the successful implementation of still need relevant aspects of the support and protection of.