Nowadays, people's demand for automobiles is growing day by day, and the automobile industry has also ushered in unprecedented prosperity. But for manufacturing enterprises, it is an important topic that they can purchase high-quality and low-cost parts for processing and production at the lowest cost, and let their own enterprises take the lead and advantage in the industry. The implementation of cost management in the purchase business of an enterprise can just speed up the process of realizing this purpose. The cost management of various activities in the production process of an enterprise by means of cost planning, calculation, control and other measures is an important way for an enterprise to improve its income. This paper discusses the meaning of purchasing management activities and cost management, analyzes the current situation of faw-c company, finds out the causes of its problems, and gives the corresponding improvement plan. Finally, it provides practical guarantee measures for the future cost management of faw-c company. Through the cost analysis of the internal and external value chain of Spring Airlines, the development of Spring Airlines is stable, and the competitiveness of enterprises is increasing year by year. Therefore, Spring Airlines decided to vigorously expand, purchase a large number of new aircraft, and carry out more routes and flights. However, the cost compression space of aircraft use cost, maintenance cost and aviation fuel is small.
Key words: purchase business; cost management; auto parts