The Research Of Purchase Cost Structure Rationalization Base On Production Process Improvement

C company is an auto parts manufacturing company whose main production is the after market generator and starter, as a processing factory, C company doesn't have any R&D ability. C company was established in 2008, at its inception, the aftermarket of the auto parts wasn't that brisk, as an early bird of the after market, C company held the palm of the market and made big money. Cause car sales got a new high in 2004, price war sprung up as undercurrent among the factories, low-cost is the only way of survival.The writer will use Cost-Cost Method, Profit Monitoring Method, Gross Cost Method and other cost management ways to analyze the materials, working time and cost, which will be used to establish a sound price analyze system. Input all the analytic result in the price system and provide the basic data for lowing cost. State the cost management idea of C Company, lowing the cost by Gross Cost Method, improving the ability of cost management. Finding the ameliorable cost in the Financial Model by Cost-Cost Method and check them one by one in production field, combine the lean production management with value stream analysis, then find out the waste. Finally, doing reverse match with the financial structure, utilizing 20 improvement tools to eliminate the waste in production field and lower the cost.The writer wishes to manage the Value Stream Cost of C, which can low the cost in every aspects and improve the competitiveness of C and make C keeps or even increases its market share in the fierce competition.