Lean Cost Management Is Applied In Kerchin Cattle Incorporated Company

Cost management in today's society in the operation management and financial management play an important role,the enterprise can long-term development in the increasingly fierce market competition is often determined by the cost,in the face of strong competition in the market at home and abroad,the price of raw materials,human resources cost increased year by year,the cost is high,in the face of such pressure,the price of product of enterprises cannot will increase in proportion,as a result,years of losses became the enterprise's normal phenomenon,the majority of enterprises finally facing bankruptcy and is not a product of the production without proper sales channel,also is not the quality of the products can not meet the industry standards,but the long-term costs of high cannot make sales directly into profits,especially in meat production and processing industry,cost control and management has become increasingly important.Began to have most businesses are able to deeply realize that to be in an impregnable position in the industry,we must to manage costs,then use what method,what path will become particularly important.Feedback based on the above issues,through studies kerchin farming cost present situation,proposed the lean cost management idea,through procurement,production,manufacture step lean cost management system.This paper is divided into six parts,first of all,put forward the lean cost management as a new cost management method,through understanding industry background,deep understanding of profound research literature at home and abroad,in order to put forward in this paper,the research route and method;Secondly,the concept of lean cost management,such as: what is the cost and what is lean thinking,lean cost management of the main methods and the difference of cost management and the traditional cost management methods,and so forth;Third,to introduce the main cost of kerchin industry overview and development status of kerchin farming as a production processing enterprises,the production process of the complexity and diversity of the species is determines the necessity of the implementation of cost management,through the interpretation on the current status of the family cow cost,cost analysis,the problems of and put forward the kerchin farming the necessity and feasibility of implementing lean cost management;Fourth,began to study of lean cost management plan,lean procurement,the introduction of the concept of lean production and implementation,as well as the homework cost method in the enterprise plays the role of the indirect cost allocation,through the pilot selection of homework cost method,the division of work center,and the choice of cost drivers,determine the homework cost method in implementation of manufacturing cost allocation;Fifth,enterprise more than a year after the implementation of lean cost management had achieved significant effect,comparing with the traditional cost method,to calculate the cumulative difference and difference rate,by adopting suitable for enterprise cost management method make up the lack of enterprise cost management;In the end,the thesis summarizes the viewpoints of this paper and the future guidance to the enterprise.