Automotive Airbag Enterprise Strategic Cost Management Research

With the coming of knowledge economy era, the competition between enterprises isbecoming more and more intense, product technology level is higher and higher, thehomogenization tendency was more obvious, especially in the face of internationalhigh-tech development level, the enterprise is very difficult in the limited power of scienceand technology of earn excess profit. So the enterprise wants to gain competitive advantage,must strengthen the internal management of enterprises to reduce production costs. Thepresent automobile airbag production enterprises are in a period of industrial structuraladjustment, industry concentration degree is more and more high, its developmentgradually into the mature period, still by the pure energy saving to cost management has notadapted to the current state of development. Teva airbag limited company as the first withindependent intellectual property rights of the airbag production enterprises is an urgentneed to develop and implement effective cost management measures, in order to ensure theairbag production areas continue to occupy an invincible position.Based on the theory of strategic cost management as the breakthrough point,introduces the meaning of strategic cost management, characteristics and basic framework,in order to Teva airbag limited company as an example, the problems of cost managementmade the comprehensive diagnosis, and the use of strategic positioning, value chain, costdriver and a series of strategic cost management methods analysis of the cost structure, andvalue analysis, the enterprise of each work center value contribution, on this basis, putforward countermeasures and suggestions to solve the problems, so as to explore aneffective cost control and resource conformity way.