| China’s economic has a rapid increasing since the 21 st century,with the development of economy and the improvement of people’s living standards;cars have changed from luxury goods to the necessaries of life,and greatly increased the travel convenience,which makes people growing demand for cars.This makes China’s automobile industry rapid development,at present China has replaced the U.S.as the world first big car production country.But the car produced companies are facing more and more pressure due to the lower volume growth and the fierce competition.To resolve the situation,most auto makers focus more on new product research and development,strengthen the construction of new product development process,system to launch new product with accurate market positioning,reasonable price to meet the increasingly picky customer demand,and increase brand awareness.However,what enterprises have to face is how to quick complete new product development and research with lower investment、cost.Domestic auto enterprises in independent research and development has always been a follower,copy foreign products,there are few real positive development.Investigate its reason is the independent brand car companies lack of their own suitable product development process,system and financial management control system,make their product lack of competitiveness such as performance,price,etc.In recent years,the domestic car companies are gradually aware of the above problems,began to focus on building their own product development process、system and the corresponding financial control process system,and so on.In this paper,based on whole life cycle of program feasibility control theory and control of project budget theory,through JMC actual program financial case as the research object,through the analysis of JMC product research and development organization process,the analysis of the decision-making body that lead to the introduction of V362 program which is a brand new commercial vehicles and with new financial control system and various stages in the process of research and development.With all kinds of the data analysis,analyze the current V362 project financial control system existing problems and the causes of the problems.Finally,through the analysis of the V362 program to improve JMC program financial control system,and also provides a reference for other practice.This article is divided into six parts,the first part is introduction,introduces the background of China’s automobile industry,secondly discusses the selected topic background and the significance of the project cost control,again from the article research status both at home and abroad,such as the theory of literature review;Then is the main content and research framework;The last is to use the research method and technical route.The second part is to introduce JMC current product line,the company’s research and development process,organization structure,decision-making body,etc.The third part of JMC program financial control status quo of commercial vehicle project(V362)do the introduction,mainly from the project investment,budget control,material cost control and profit analysis three aspects has carried on the detailed introduction.The fourth part through is to reveal V362 financial control problems through project operation and ford related contrast,and also analyzes the forming causes of the problem.The fifth part is to rise improve methods and optimization scheme of program finance control.The last part is conclusion and prospect,through the research of the previous section is obtained in this paper,raise the main conclusion and prospect of the paper and also rise the refer process and system for other program practices. |