| Since the first gasoline engine patent has received from Cole Benz in 1886,the automobile industry has developed more than one hundred and thirty years.After more than a century of development and improvement,the automobile industry has formed a mature industrial model,with a complex industrial structure.As of 2015,the number of cars in mainland China reached 172 million vehicles;domestic automobile related industry output value is estimated at more than one trillion.The automobile industry has become one of the important industries to support the development of the country.With the rapid development of automobile industry,the consumption of automobile products is becoming more and more popular.At the same time the price level of automobile products continued to decline,the domestic auto market has maintained rapid growth in sales;vehicle plant number from 35 in 2007 to 76 in 2016,and every year there is a new brand to enter the market.Fierce competition in the market,prices continue to go low and other factors make the competition between car prices is becoming increasingly hot.At the same level,the configuration is similar to the competition between the models,the price factor has become an important indicator of the impact of consumers choose car purchase.The factory price of 6-8 million domestic brands of vehicle parts procurement cost estimates,accounting for more than 70% of the total cost,purchasing cost of auto parts directly visible impact on vehicle sales price;therefore the purchase cost management and improvement of auto parts has become one of the important means of enterprises to enhance the competitiveness of products.FAW C company is the main production base of FAW Group to develop its own brand passenger car.Founded in 1997,the main business for the development,manufacture and sale of passenger cars and accessories.The company has two factories,engine plant,gear plant,has 12 functional departments,the two holding sales company.The company has HQ,Besturn,Mazda three car brands,the main products are H7,Besturn X40,Besturn B30,Mazda CX-4 and Atenza.In recent years,with the promotion of product competitiveness and management capabilities,the company's brand,product visibility and reputation continue to improve.However,the increase in production,brings the system capacity bottlenecks and management issues.In this paper,FAW C company procurement cost management as the main object of study.Firstly,the paper analyzes the present situation of purchasing cost of FAW C company.Set up the general function of purchasing department.Through the example of workflow and the case of cost improvement,we can show the purchasing work picture more clearly,and at the same time,it raises the problems in the purchasing cost management of C company.Including: In the pre production cost management,new product pricing decision process was too long,the vehicle cost accounting can not reflect the production cost of the vehicle state point accurately;and inproductionpurchasing cost management,GS(replacement supplier)activities bring problems with supplier relationship;in production,theproblem of purchasing cost goal setting.Then,this paper makes a deep analysis of the causes of the problems by combining data analysis,logical deduction and the comparison with the industry.Finally,combined with the research and analysis of the causes,the paper puts forward the corresponding management improvement design.In this paper,by making clear the concept of purchasing cost management of parts,combined with the domestic automotive market competition environment and the procurement of resources and environment,the focus will be on the FAW C company procurement cost management specific issues.Based on the in-depth study of the problems,combined with the analysis of quantitative data,it provides targeted,and achievable managementproposal for improvement;try to deal with the practical problems,has important theoretical significance and practical value to enhance the quality of management. |
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