Cost Management Of Value Chain In Y Auto Components Production Company

At present,Chinese manufacturing industry is still in the middle and low end of the global value chain,and the cost management of manufacturing enterprises is facing new challenges,especially Chinese automobile manufacturing industry,which has shown a growing trend in recent years.With the further development of industry 4.0,intelligent manufacturing has become the trend of future development.So it is particularly important to strengthen the cost management of auto parts manufacturing industry and promote industrial transformation and upgrading.Taking Y auto parts manufacturer as an example,this thesis optimizes the cost management of the enterprise from the perspective of value chain.,this thesis optimizes the cost management of the enterprise from the perspective of value chain.Based on the production of auto parts and the thinking of value chain,this thesis first introduces the value chain,cost management and the theory of cost management under the value chain.Secondly,it introduces Y Company’s business model,organizational and financial status.Based on the analysis of its cost management and the existing problems in cost management of Y Company.From the perspective of internal value chain: the design link lacks the consciousness of design target cost management and control,the procurement link cost is high,the internal production cost accounting method is backward and the management cost control is not perfect.From the perspective of external value chain,the main reason is the imperfect management of suppliers.Then,based on the value chain perspective from the internal value chain and external value chain put forward the optimization of cost management ideas and measures.Firstly,from the perspective of internal value chain,this thesis puts forward the following optimization suggestions: first,optimize the target cost management of the design link;The second is to optimize the management of procurement cost;Third,optimize the cost accounting method;Fourth,improve the period cost management;Fifth,improve the value chain management concept of all staff.Then,the main optimization suggestion from the perspective of external value chain is to establish supplier strategic alliance.It is hoped that the theoretical research and case research obtained in this thesis can help Y Company to optimize cost control,achieve the goal of cost reduction and efficiency improvement,improve the core competitiveness of the market,and bring some reference or inspiration for the peer enterprises in terms of cost management.