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ABSTRACT
Study on the material cost control policies of FAW-VW Automotive
CO., Ltd.
In recent years, China's automobile industry has experienced blowout
development. China has become the world's largest car consumer market with a huge
market demand and a growing sales volume in the auto market. Leading carmakers
have been pouring in, setting up companies in China to seize the market and profit.
However, as the impact of the international financial crisis and China’s economy has
gradually entered a new normal, the growth of China's auto market has slowed down.
In addition, there are many manufacturers, fierce competition among manufacturers,
and price war in the market, which seriously threatens the profit margins of carmakers.
Profit, as we all know, is the difference between price and cost. When prices continue
to fall, only the cost can be guaranteed to ensure a certain profit margin. Therefore, in
order to survive in the new situation, carmakers must take all effective measures to
control each cost in the value chain, especially the material cost which takes a high
proportion in the whole car’s net sales income, is the key point of cost control in the
automobile enterprise.
The literature research, experience summary and description method were used
in this paper. After introducing the current situation of the material cost control in the
FAW-Volkswagen, the problems were inducted, that is, the cost control enthusiasm is
not high and the cost control in the upstream of the value chain is insufficient. The
next step was reasons analysis from three aspects, the staff’s weak cost control
consciousness, the defected development cost control and the insufficient purchasing
cost control of the whole car’s materials. In conclusion, FAW-Volkswagen must be
improved from the following three aspects in terms of material cost control. Firstly, to
improve staff’s cost control consciousness by setting up enterprise cost culture,
strengthening the various material cost management system and broadening the
material cost control methods; Secondly, to strengthen the technical and development
cost control by more target cost control in the early feasibility phase of the project
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