| The 21 st century is an era of the high speed development of Internet and information technology and integration of global economy.Situation in the global demand for cars there is a growing trend of intensified competition among the automobile manufacturing,automobile supply chain enterprises promote the competitiveness of the products,shorten the waiting period of delivery,improve after-sales service,product sales price information transparency,the competing goods demand,potential invaders,such as pressure,the influence of various market factors on the led industry chain of enterprise must be the more efficient operation in response to market competition,Spare parts manufacturing enterprises as an important part of the automobile industry,parts manufacturing enterprises inevitably participate in automobile manufacturing competition.Traditional internal cost control has been difficult to occupy a dominant position in the current competition,supply chain management has become an important strategic layout in the new economic situation.This paper is based on the S auto parts manufacturing enterprise that the author works for,hereinafter referred to as S Enterprise.S enterprise has not been established for a long time,and its profits are poor in recent years.Without more effective management methods,it is difficult to maintain a continuous operation state.In this paper,document analysis method is used to study the relevant literature and books about supply chain cost control theory and case investigation method to analyze the current situation of supply chain cost control of S enterprise,Identify problems and analyze the causes.Combined with transaction cost theory,inter-organizational cost management theory and strategic cost management theory,it is concluded that using target cost method and improving cost method is more helpful to solve the supply chain cost control problem of S enterprise.By breaking the traditional ideological imprisonment of internal cost control,cost control is combined with the whole supply chain and analyzing the cost control strategy,So that S enterprise can achieve the goal of cost control more effectively and quickly.This paper starts from S enterprise,a small start-up parts manufacturing firm.Small enterprises are in a low position in the whole supply chain,and supply chain cost control management is difficult.However,only by adhering to supply chain cost control in the current market competition can they occupy a dominant position in the whole supply chain and the whole industry.The research and improvement strategy in this paper has a strong reference significance for the supply chain cost control of small component manufacturing enterprises.In the future,there will be more and more researches on the supply chain cost control of small enterprises.Under the advanced cost control theory,I believe that many small enterprises will gradually form advantages and grow stronger. |