摘 要对企业发展而言，成本控制一直是其发展中关注的焦点。随着经济形势的变化，成本控制更为重要。在汽车制造产业蓬勃发展的当前，汽车产业带动着产业链的发展越来越完善，竞争也越来越激烈。成本控制水平成为汽车零部件制造企业提升竞争力、扩大市场份额的关键因素。本文通过对广东时利和汽车公司成本控制现状进行分析，主要从采购成本、生产制造环节成本和质量管理环节成本控制三个角度展开分析，发现公司采购体系不完善；生产制造方面产品混线生产导致生产计划难以落地，缺乏生产管理意识，在制造流程上流程体系不健全，生产模具质量堪忧等拉高了生产制造环节的成本；在质量管理环节成本上技术人员忽略市场需求，倾向较好的材料导致成本上升，而原材料及外协件的质量检查不到位导致成本上升。因此，针对采购环节、生产制造环节和质量控制环节的问题，时利和汽车公司应逐一进行完善。关键词：生产成本 内部控制 成本控制 采购成本 Abstract For the development of enterprises, cost control has always been the focus of their development. As the economic situation changes, cost control becomes more important. With the rapid development of the automobile manufacturing industry, the automobile industry is driving the development of the industrial chain and the competition is becoming more and more fierce. Cost control level has become a key factor for auto parts manufacturers to enhance competitiveness and expand market share. Based on the analysis of the current situation of cost control of guangdong shili and automobile companies, this paper mainly analyzes from the perspectives of procurement cost, manufacturing cost and quality management cost control, and finds that the company's procurement system is not perfect. In terms of production and manufacturing, the production plan is difficult to be implemented due to the mixed production of products, the lack of production management consciousness, the unsound process system in the manufacturing process, and the quality of pro...
