Research On Cost Control Of Parts Purchasing In Y Automobile Manufacturing Enterprises

With the development of social economy,China automobile industry is also in constant development and progress,but as more and more enterprises into the automotive industry,it is increasingly fierce and brutal competition between automobile manufacturing enterprises,coupled with the prices of the means of production and labor costs rising,automobile manufacturing enterprises in all ways,can talent shows itself in the competition,the most common method is to use the way of reducing price to enhance customer's desire to buy,so as to increase the sales of cars,but this method will lead to automobile manufacturing enterprise's profit margins become smaller,not good to increase the profitability of the enterprise purpose.In the automobile manufacturing enterprises in the procurement cost of parts and components accounted for the proportion of the total cost of up to 60%,will directly affect the profits of the enterprise.Therefore,the automobile manufacturing enterprises should pay attention to the control of spare parts purchasing cost.Y enterprise is a representative enterprise in the automobile manufacturing industry.It is of great significance to study the cost control of parts procurement.Is conducive to more effectively to the enterprise parts procurement cost control plan,and make plans to be fully implemented;to improve the overall level of enterprise management.Based on the actual situation of Y enterprise parts procurement cost investigation and data collection control,carry out the research work using case study method,literature research method,survey research method,and combined with the theory of target cost management theory,the theory of supplier management and total cost of ownership theory of procurement cost control,analysis and control of the status quo Y auto parts manufacturers procurement cost,Y automobile manufacturing enterprise parts procurement cost control in the process of the problems and causes,and in view of the existing problems,put forward to optimize the organizational structure,improve the purchasing department to improve purchasing cost control methods,optimize procurement processes,improve inventory management system and other measures of procurement cost control system and,to improve the enterprise parts procurement cost control system of Y automobile manufacturing.Through this study,can make the automobile manufacturing enterprise Y reduce the purchasing cost of parts,so as to get the recognition of consumers with higher price,increase car sales,enhance the economic benefits of the enterprise,realize talent shows itself in the fierce competition in the market.