Study On The Value Chain Cost Control Of Automobile Enterprises

Since "The thirteenth Five-Year Plan",the Central State Council has put forward the policy of "promoting quality improvement and efficiency enhancement in depth,and vigorously promoting efficiency change".The environment of the automobile industry has encountered severe challenges.In the complex and severe economic situation and the fierce competition in the market situation,it is imperative to actively seek changes,build a cost management system,and start the "battle to reduce costs".Based on the fine management of cost and expense in the value chain,taking products as the main line,covering the value management of all links in the whole business chain,and taking "benchmarking,innovation,quality,performance and system" as the key,key contents including organizational structure,planned budget,benchmarking and standard management,project cost and expense management,group shared cost and expense database,performance management and operation analysis are constructed to promote cost and expense management and cost and expense control from the whole process of cost and expense management,thus realizing the lean management of cost and expense of the company and ensuring the landing of the company’s strategic objectives.This paper mainly uses the research methods of literature research,case analysis and chart form.Firstly,through the theoretical research of cost control,it summarizes the definition,basic characteristics and analysis methods of cost control,and constructs the theoretical framework of cost control,which provides sufficient theoretical basis for the discussion of issues in the following chapters.Secondly,through the research and analysis of HQ company now,combined with theoretical knowledge,construct HQ company cost control system based on value chain.Then,research and construct HQ company’s cost control guarantee mechanism based on value chain theory,including organization construction,incentive mechanism,etc.Finally,the main points of the paper are summarized comprehensively.