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Cost Accounting Class Held in BYD Group

Date:Oct 15, 2021 11:26Source: ClickTimes:

In the afternoon of September 28th, the Business School of Shenzhen Technology University and BYD successfully held a corporate classroom in the famous Hexagon Building to carry out extracurricular practical education of the "Cost Accounting" course for 2020 International Business students.

"Cost Accounting" is one of the professional courses for 2020 International Business students in this semester. The core concepts and techniques involved in cost accounting, such as variable cost, fixed cost, cost-volume-profit analysis, etc., are indispensable for business management activities, such as business plans. The business plan of the Hurricane Racing Team of Shenzhen Technology University, which just won the Baja SAE China Competition, applied cost-volume-profit analysis technology. However, the lack of understanding of the real operation and production process of enterprises also makes it difficult for students to master abstract concepts in class. In order to increase students’ perceptual understanding of cost management activities, promote learning enthusiasm and reduce the difficulty of classroom learning, the instructor, Professor Li Jie, specially contacted BYD to jointly hold a corporate class on the afternoon of September 28 and lead the 2020 International Business students to visit BYD’s famous hexagonal building exhibition hall, observe the welding factory and participate in cost management workshops.

In the exhibition hall of the hexagonal building, the students learned about BYD’s latest “blade battery” technology, DM-i dual-mode power, pure electric bus and cloud bus rail transportation project, and experienced the Cloud Bus transportation in the factory and tried the latest "Han" car.

When visiting the welding factory, students need to wear safety helmets and Bluetooth headsets, and followed the guide along the yellow line in the factory area to watch the welding process and craftsmanship of the white car body, car doors and other parts. The production workshop was full of various robot arms. Without air conditioning, welding sparks flew from time to time, with a faint burnt smell, which made the students feel the most realistic production scene of vehicle manufacturing.

In the cost management workshop, BYD’s expert in cost accounting, Mr. Ai, focused on vehicle manufacturing, explaining to students how to determine product costs, cost classification, what different materials and auxiliary materials are included in different factories, and how to distinguish between different main materials and auxiliary materials , The composition of labor costs, etc., and analyzed the methods and ideas of cost reduction, and also cited some very real and interesting examples of avoiding waste, such as adding workbenches to prevent workers from bending over to waste time and waste physical strength truly reflects BYD's corporate culture that emphasizes both scientific efficiency and humanity.

Throughout the course of the corporate classroom, the students interacted with BYD staff from all angles, including Q&A on the welding site "the relationship between the number of soldering joints and the cost", touch the BYD "Han" flagship model, and take the Cloud Bus internal public transportation system, students were deeply shocked by the “patent wall carrying thousands of patents” and the “corporate culture of BYD’s technology priority”. There were students who tasted desserts in the exhibition hall of Hexagon Building and immediately had a longing for BYD's cafeteria, and so on. In addition to increasing perceptual knowledge and interest in manufacturing and cost management, they also learned about BYD, a world-class local company that grew up in Pingshan, Shenzhen from multiple dimensions.

Content: Li Jie