With the automobile industry start to use "globalization procurement" strategy in auto parts and the international transnational auto enterprise push localization strategy, there will be a huge gap of auto parts in domestic market. By 2010, domestic output value of China's auto parts will reach about 700 billion yuan. However the problems China facing should not be overlooked. The year on yean decline in auto princes has made much pressure on auto parts factory. For the domestic manufacturing enterprises, doing effective cost control and reducing costs reasonably become imperative.
Firstly the papers introduce several advanced cost-control theory on the contemporary, that is project cost method, Target cost method, Strategic cost method, Activity--based Costing (ABC) method; Second in this rapidly developing industry of Automotive, when reducing costs become imperative, more and more attention is concerned in cost control. Analysis several traditional method of cost control, we can find their good side and the shortcoming, At last, by analyzing the cost control of Zhejiang XX auto parts company, we also find the problems of Standard Costing method ,which is now used in the company. Then educe a cost control, that is Standard Costing method combine with ABC method, it will be more suit for the company.
KEYWORDS：cost control auto parts Standard Costing method Activity--based Costing (ABC) method
