Abstract

This document reflects the warranty management situation of Chinese manufacturing enterprise by investigating 93 manufacturers including automobile, electronics and machinery equipment. By the investigated data of warranty cost ratio of revenue, we can find the gap between Chinese manufacturers and abroad. The next, through the statistics analysis of factors influencing the warranty cost, we find that the management of suppliers and outsourcers, cost control strickly and the cost accounting system are helpful to decrease the warranty cost. According to the analysis, the paper make suggestions in warranty cost management to Chinese manufacturers

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