Research On The Cost Control Of Automobile Manufacture Based On Supply Chain Management

Along with the deepening of global integration and the development of the increasingly complex economic environment, automobile manufacturing enterprises are facing increasingly fierce market competition. In order to survive and develop, maintain core competence, automobile manufacturers not only need to integrate and optimize internal resources, but also pay attention to the supply chain and collaborate with other enterprises. Competition between automobile manufacturers has been transformed into the supply chain competition. Cost control based on management of the supply chain expand the cost control ideas to the whole supply chain and study the automobile manufacturing cost control systematically on application of the supply chain. Cost control based on management of the supply chain is an inevitable trend in face of the changes in market conditions and is an new breakthrough to gain competitive advantage for automobile manufacturers.This paper described the automobile manufacturer’s supply chain characteristics and defined the scope and content of the automotive supply chain costs firstly, based on the study of the theory of supply chain. then analysis the problems in automobile manufacturing cost control and pointed out the necessity to study based on the supply chain. Throughout the introduction of Activity-based Costing、Target costing and Supply Chain-Balanced Scorecard, this paper selects the cost control method that is combined by Target costing and Supply Chain-Balanced Scorecard, decomposes the target cost into six perspectives, builds an cost control system for automobile manufacturers based on management of the supply chain. Finally, take an automobile manufacturer as an example, prove the validity of this method.