A Research On Cost Management Of DL Company Based On Supply Chain Management

In recent years,with the continuous innovation of relevant technologies in the automobile industry and the increasingly fierce competition among parts manufacturers,the operation mode of auto parts manufacturing companies has gradually shifted from the traditional pure dependence on technology and scale to the modern operation mode based on supply chain.Recent trade frictions between China and the us have changed the cost structure of global supply chains,putting upward pressure on total supply chain costs in many countries,including China.Therefore,in addition to strengthening the concept of enterprise cost control,from the perspective of supply chain,how to conduct cost management will bring lasting competitive advantages to enterprises and promote the prosperity and development of the industry.Based on DL Company as an example,through on-the-spot investigation,case analysis and literature review of the methods,and the comprehensive cost management,supply chain management,and many other subjects related knowledge,the enterprise actual situation and related data in combination with the automotive industry supply chain is analyzed,systematically studied DL Company under the environment of supply chain cost management problems.The study found that the procurement suppliers of DL Company cover a wide range,lack of importance classification of suppliers,and pay insufficient attention to supplier relationship management,resulting in low procurement efficiency and high cost.The company’s inventory backlog is serious,resulting in high damage rate of raw materials and finished products,high inventory cost;The self-selling network is adopted in the sales channel,which makes it difficult to form economies of scale.In addition,there is a lack of scientific prediction of market demand,and the return rate of funds is low,resulting in the increase of potential costs.Self-run logistics has a large input and low output,and the weak cooperation with external logistics companies leads to the waste of logistics costs.Next,it discusses the methods of DL Company to control various costs from the above four aspects,such as making full use of leverage effect,scientific selection of suppliers and relationship management to control procurement cost.Using EOQ model and ABC classification to reduce inventory cost;Reclassify the accounting index of logistics cost and control the logistics cost;JIS strategy ofnegative feedback and CPFR prediction strategy to reduce the cost of sales.Finally,the article select the above a certain point in the cost management ideas to the application practice of DL Company,and effect evaluation,concluded that in the core position of the supply chain such as DL Company of auto parts manufacturing company,need to strengthen cooperation with the member enterprises on supply chain collaboration,in order to minimize costs,improve profitability,can make the enterprise impregnable in the fierce market competition with other enterprises in the supply chain and explore new areas of industry.