近几年，是汽车产业高速发展的几年，伴随相关技术的不断升级和零部件厂商间 竞争态势日益激烈化，急需汽车零部件制造公司就经营方式进行调整和创新，以此来 来促进单纯依靠技术和规模化的经营模式向供应链的现代化经营模式转型，这是新时 期赋予汽车产业的最重要使命。除此之外，中美贸易摩擦也影响了全球供应链的结构， 许多国家总的供应链面临着成本提升的问题，在这种市场环境中，也不由得增强了基 于传统企业成本管理理念下的成本管理持久提升竞争优势的探索热情和激情，只有如 此，才可真正助力行业长远、良性发展。在这种发展背景喜爱，如何有转变传统的一 体化管理模式，基于供应链管理模式从生产、经营等各个环节降低企业的成本费用， 就成为当前制造业发企业关注的重点，也是论文研究的主要问题。 为了让本次研究更具真实度和可信度，我们以HF企业为例，依托文献研究法、 案例分析法等方法，来进一步清晰认知和了解供应链管理学、成本管理学等专业学术 内容，更可结合该企业实际发展情况，来进一步对该企业的供应链进行分析、总结， 并，并从采购、库存、销售、物流以及管理五大方面详细分析了HF企业基于供应链 成本管理存在的主要问题：一是，采购成本管理存在的问题，采购过于分散，规模效 益较低；采购流程导向不明确，机会成本较高；不重视与供应商的合作，采购效率低 下。二是，库存成本管理存在的问题，成本控制流程不合理，没有形成闭环式供应商 库存管理；零部件积压，库存成本增加。三是，销售成本管理存在的问题，应收账款 较多，企业资金短缺；价格制定不合理，与顾客需求标准存在偏差。四是，物流成本 管理存在的问题，缺乏与第三方物流的整合，造成运输成本偏高；物流机制不完善， 企业运输成本增加。五是，管理成本管理存在的问题，跨部门管理效率低，责任不明 确；信息平台建设落后，企业成本管理缺乏信息支持。 论文在研究中得出以下结论： （1）基于供应链管理的成本管理是在世界经济与信息技术的快速发展基础上产 生的，在实践管理中企业应以自身情况与供应链管理为基准，制定出适宜自身发展与 供应链实际状况灵活性转变的成本管理体系。就HF这样的汽车零部件制造企业，需 要有意识的加强与供应链链条上其他成员的互动和合作，需要竭尽全力的提高和发挥 供应链真实作用和影响，才可达成降低成本、提高收益目标，这样企业在激烈竞争市 场中稳定生存和发展才会更具可能性，才可构建发展新格局。 （2）通过此次研究，我们清楚的认知，HF企业就当前的供应链管理的成本管理 现状，是不太令人满意的，其中还存在着或大或小的问题，需要引发关注。如采购供 2 应链覆盖面较小问题，会无形中增强对供应商的依赖，不利于成本降低，也不利于提 高收益空间；又如公司库存积压严重问题，会伴随产品损毁风险，这在库存成本提高 的视域下，显得尤为重要；销售渠道狭窄，主动权并未真正掌握在企业手中，而是在 客户群体手中，再加上缺乏对市场的考察和需求研究，很容易造成资金汇款率低，收 益空间将再度缩小；自营物流的投入过大，使得收益与成本不成正比，会造成物流资 源浪费。 （3）供应链是企业发展的基础，供应链成本管理为提高企业的管理效率与效益 服务提供了有益帮助，所以论文在从采购、库存、销售、物流以及管理五大方面详细 分析了HF企业基于供应链成本管理存在的主要问题后，从这几大角度探究了HF企 业控制成本的具体方法：利用集中高效采购与优化流程、精心筛癣确定供应商并做 好采购成本方面的关系管理；构建全新的供应商管理模式、施行智能条码技术的高效 管理库存系统来降低库存成本；通过完善买方信用评级体系、构建客户需求为导向的 供应链控制销售成本；通过实现自营物流与第三方物流的有机结合、建立健全SCP 与ECR系统来降低物流成本；实施成本控制责任制、提高员工成本管理素质与参与 度来实现管理成本的有效管控，由内而外的提升HF企业市场竞争力。 在此基础上，论文对HF企业进行了深入探究与应用实践，在应用的最后也进行 了效果评测，以此来挖掘问题，加深认知和了解，并从五个方面提出优化改进措施展 开研究：第一，是采购成本管理方面，实施集中高效采购、优化公司采购流程、加强 与供应商的合作。第二，是库存成本管理方面，建立供应商库存管理模式、施行智能 条码技术的高效管理库存系统。第三，是销售成本管理方面，实施买方信用评级措施、 建立与顾客需求为导向的供应链销售体系。第四，是物流成本管理方面，实现自营物 流与第三方物流的有机结合、建立健全SCP与ECR系统。最后，是管理成本控制方 面，实施成本控制责任制、提高员工成本管理参与度、培养精通供应链成本管理的专 业人才。从这几大角度探究了HF企业控制成本的具体方法，为HF企业基于供应链 的成本管理问题提供参考。 关键词：供应链管理；汽车制造业；成本管理 I ABSTRACT In recent years, with the rapid development of the automobile industry, with the continuous upgrading of related technologies and the increasingly fierce competition among parts manufacturers, it is urgent for auto parts manufacturing companies to adjust and innovate their business mode, so as to promote the transformation from the purely technology and scale business model to the modern supply chain business model, which is entrusted to the automobile industry in the new era The most important mission of. In addition, trade friction between China and the United States has also affected the structure of global supply chain. The total supply chain of many countries is facing the problem of cost increase. In this market environment, it can not help but enhance the enthusiasm and passion of cost management based on the traditional enterprise cost management concept to improve the competitive advantage. Only in this way can we really help the long-term and healthy development of the industry. In this background, how to change the traditional integrated management mode, based on the supply chain management mode, from production, operation and other aspects to reduce the cost of enterprises, has become the focus of current manufacturing enterprises, is also the main issue of this paper. In order to make this research more authentic and credible, we take HF enterprise as an example, relying on the methods of literature research and case analysis, to further understand and understand the professional academic content of supply chain management, cost management and so on. In addition, we can further analyze and summarize the supply chain of the enterprise in combination with the actual development of the enterprise, and then analyze and summarize the supply chain of the enterprise from the aspects of procurement and warehouse The main problems of HF enterprises based on supply chain cost management are analyzed in detail from five aspects of storage, sales, logistics and management: firstly, the problems of procurement cost management are that procurement is too scattered, and the scale efficiency is low; secondly, the direction of procurement process is not clear and the opportunity cost is high; thirdly, the procurement efficiency is low due to the lack of cooperation with suppliers. Second, the inventory cost management problems, the cost control process is unreasonable, there is no closed-loop supplier inventory management; spare parts backlog, inventory costs increase. Third, there are many problems in sales cost management, such as more accounts receivable, shortage of enterprise funds, unreasonable price setting and deviation from customer demand standards. II Fourth, the logistics cost management problems, lack of integration with the third-party logistics, resulting in high transportation costs; logistics mechanism is not perfect, enterprise transportation costs increase. Fifthly, there are some problems in management cost management, such as low efficiency of cross department management and unclear responsibility; backward information platform construction and lack of information support for enterprise cost management. The following conclusions are drawn in the research (1) Cost management based on supply chain management is produced on the basis of the rapid development of world economy and information technology. In practical management, enterprises should take their own situation and supply chain management as the benchmark to formulate a cost management system suitable for their own development and flexible transformation of the actual situation of the supply chain. For auto parts manufacturing enterprises like HF, they need to consciously strengthen the interaction and cooperation with other members of the supply chain, and make every effort to improve and play the real role and influence of the supply chain. Only in this way can we achieve the goal of reducing cost and increasing income. In this way, it is more possible for enterprises to survive and develop stably in the fierce competition market, and to build a new development