汽车制造企业直材管理及降本研究  

Research on Direct Material Management and Cost Reduction of Automobile Manufacturing Enterprises

作　　者：黄芳玲 蓝湘 Huang Fangling;Lan Xiang

机构地区：[1]上汽通用五菱汽车股份有限公司,广西柳州545007

出　　处：《时代汽车》2025年第4期16-18,共3页Auto Time

摘　　要：汽车制造业在经济发展过程中一直占据着重要的位置,面对竞争日益激烈的市场环境,各汽车生产厂商都在通过不同的方式持续地提升产品竞争力以抢占市场份额。降低生产成本是提升核心竞争力的重要手段之一,直材辅料作为汽车生产成本的重要组成部分,本文基于汽车制造企业的具体实践就规范直材辅料的管理和发掘降本机会进行研究。The automobile manufacturing industry has been occupying an important position in the process of economic development,and in the face of increasingly fierce competition in the market environment,automobile manufacturers are continuously improving product competitiveness in different ways to seize market share.Reducing production costs is one of the important means to enhance the core competitiveness,and as an important part of automobile production costs,this paper studies the management of standardized straight materials and excipients to explore cost reduction opportunities based on the specific practice of automobile manufacturing enterprises.

关 键 词：汽车制造 直材辅料 定额管理 降本 

分 类 号：F42[经济管理—产业经济]