Research On Improving The Cost Management Mode In RBCC

In recent years, the world car market has always been spreading the voice oflower price. For the sake of a lleviating cost pressures, OEMs are adding to thepressure on the upstream suppliers so as to squeeze supplier ’s profit. After the price isdetermined by market, in order to rega in cost advantage and ens ure the expectedprofit, auto parts suppliers will use positive and effective ma nage ment mode as thechoice to reduce the product cost, that is to say, to improve cost control from the thickline to the refine ment in operating leve l. Above a ll, to control cost of products at acertain le ve l has become the priority for auto mobile parts enterprises to strive forfurther survival and deve lopment.RBCC is a typ ica l auto motive co mponents manufacturing e nterprise, due to thefierce competition in market, it needs advanced cost manage me nt mode in order toimprove the competitive ness of the enterprises. Based on the literature review andtheoretica l ana lys is, this thes is ana lyzes the current s ituation fro m four aspects: makeof the cost standards, calculation and ana lys is of the cost difference, hand ing of costdifference, eva luate of cost respons ib ility. Then gets an ana lys is on proble ms andreasons exist in the process of cost mana geme nt, this a nalys is finds the proble ms thatthe range of the cost ma nage ment is narrow, the cost informat ion is distorted, the costcontro l is fa iled, the econo mic behavior is Short-term, the cost eva luate syste m isimperfect. In view of the proble m, this paper comb ines the most advanced TargetCosting Manage me nt with Activity-Based Costing Manage ment to build theTarget-Activity Costing Mana ge ment mode, and takes full advanta ge of them, thentakes the WS workshop as examp le, applies it to RBCC, in order to solve the existingproble ms in RBCC.In this paper, by build ing Target-Activity Costing Manage me nt mode, aimed atimproving the current cost manage me nt mode, in order to solve the existing proble msin the process of the cost ma nage ment in RBCC, and improve the leve l of the costmana ge ment.