汽车制造行业生产成本控制研究

Research on Production Cost Control in Automobile Manufacturing Industry

近几年来,汽车制造行业发展非常迅速,人们在不断地追求高品质生活的同时,汽车也成为现代人最受青睐的交通工具之一,导致汽车的需求量不断加大,汽车制造行业的竞争越来越激烈。相比其他行业,汽车制造行业制造一辆整车,并不是简简单单的几个步骤就能完成,需要足够多的材料,足够多的技术工人以及大面积的生产场地、精细的生产设备等等,并且汽车的生产制造成本占总成本的最大比例,所以如果能够做好企业核心环节--生产制造环节成本的控制,能够最大程度地发挥企业的生产潜力,谋求更大的经济利益,提高市场竞争能力。通过直接材料成本控制、直接人工成本控制、制造费用成本控制这三个方面来分析汽车制造行业成本控制存在的问题,并针对各项问题提出相应的解决对策。

In recent years,the automobile manufacturing industry has developed very rapidly.While people continue to pursue high-quality life,automobile has also become one of the most popular means of transportation for modern people,resulting in the increasing demand for automobile and the increasingly fierce competition in the automobile manufacturing industry.If the manufacturing area of a complete vehicle is not large enough,and the manufacturing area of several simple parts of the automobile industry is not large enough,the manufacturing cost of a complete vehicle can not be controlled compared with that of other simple parts of the industry,It can give full play to the production potential of the enterprise to the greatest extent,seek greater economic benefits and improve the market competitiveness.This paper analyzes the problems existing in the three aspects of direct material cost control,direct labor cost control and manufacturing cost control,then puts forward the corresponding countermeasures for each problem.