Research On Optimization Of Cost Management Of FQM Automobile Equipment Company

Automobile equipment manufacturing industry is an important part of China’s real economy and plays an important role in China’s economic development.With the deepening of China’s opening up to the outside world,the market environment of China’s automotive equipment manufacturing industry is more severe,and it is difficult for enterprises to increase profits.On the one hand,competition in the international market is becoming increasingly fierce.On the other hand,domestic labor costs have been rising in recent years.Although it is difficult for automobile equipment manufacturing enterprises to change these unfavorable external objective environment,it is feasible to reduce cost and increase efficiency by optimizing internal management.Combined with the author’s work practice,this paper chooses the cost management of FQM company as the research object.First combined with auto equipment manufacturing industry characteristics,in personnel,material,method,at home and abroad for reference,the external environment and so on cost management optimization research,the cost for nearly five years financial statement elements as the foundation,with the development trend of various cost components for introduction,selected three direct material costs,labor costs and development costs as the key target of the study of the cost.Then,combined with the field practice investigation of FQM company,the problems existing in the company’s cost management are analyzed,that is,waste of tailings increases the material cost,low labor efficiency pushes up labor cost,and long research and development cycle increases the research and design cost.Then,combined with the company’s production and operation practice,further analyzes the main reasons leading to the above cost management problems.Finally,analysis and put forward the FQM company cost management optimization measures,including setting material leftover material standards and regulations for the recycling,production efficiency of the digital measure and management regulations,screening and to establish a car equipped with standard parts design database,reinforcing finance team,establish external award policy specialist docking mechanism etc.In order to ensure the effective implementation of the proposed optimization measures,it also puts forward the implementation of five aspects of leadership attention,full participation,continuous improvement of PDCA,safety and quality priority,full use of ERP information system.Through the implementation of a series of cost optimization countermeasures and safeguard measures,it is expected that the cost management level of FQM Company will be effectively improved and the overall strength of the company will be enhanced.The ideas and measures of cost management optimization put forward in this paper also have certain inspiration and reference value to the cost management optimization of similar automobile equipment manufacturing enterprises in China.