Study On The Refined Cost Management Of The Whole Value Chain In The Large State-owned Automobile Enterprise B

Stock of China's auto market has entered a competitive era,"micro" growth trend has been established,and the traditional auto micro growth to become China's auto market norm,in the field of autonomous passenger cars,the industry strength differentiation intensifies,highlighted the Matthew effect,under the trend of the market in the SUV sales growth is slowing,mature product structure of the new changes.RGL association released 2018 automobile industrial economic operation situation,the data show that after years of continuous growth,market volatility,industry production and sales for the whole year 27.809 million cars and 28.081 million,down 4.2% and 2.8% respectively,compared to the same China automobile industry appeared for the first time since the 28 years of negative growth,the turning point of the development of the time.Current downward pressure on China's economy,is the pain in the process of economic transition from quantity to quality performance,making large state-owned automobile industry relies mainly on the original inputs,growth of external demand pull and scale expansion unsustainable model,an urgent need to choose appropriate mode of cost control,we will deepen reform of the whole value chain cost management and to pursue sustainable development mode.Based on the large state-owned enterprises in the automobile company B as an example,based on the whole value chain cost management as the research content,integrating existing documents,give full consideration to the large state-owned enterprises in the automobile brand,for the whole operation ability,base,large production capacity,production capacity,to establish the whole value chain cost control and implementation process,improve the level of enterprise cost the elaborating management,promote enterprise's core competitive ability.This paper first introduces the cost management structure and current situation of company b.according to the reform of large state-owned automobile enterprises and the needs of market competition,the competition situation in the automobile industry will be further improved,and the cost competitiveness will become the core ability of enterprise profit increase.Second,large state-owned enterprises in the automotive value chain is longer,diversified management production,heavy capital investment,economies of scale has become history,analysis and study on company B cost management problems and reasons,put forward to establish the whole value chain method and the cost of each link of fine management mechanism,improve the cost management system,standardize the target cost management process,accurately controls the input and output of business relationships,increase input and output efficiency,the pursuit of high quality development.Finally,focusing on cost management competence and ability,sets up the cost leadership strategy,the resource integration,deepen the mass transfer efficiency and curb blind investment and excess capacity and cost waste,embedding cost management business in all areas,at all levels,each link,to realize the responsibility to the people,control of cost management in place,goals,implementation,evaluation and examine strictly,We will improve our ability to manage costs in a more refined way,foster a culture of cost-saving among all employees,and ensure that the benefits of our business activities continue to grow,so as to help our enterprises achieve high-quality development.