A Study On Design Of Lean Assembly Line In S Corporation And Lean Improvement Performance Evaluation Methods

Lean Production is a new production mode that has being taken a huge effect on the human society as well as the manufacturing industry. However, in the process of introducing Lean Production, many enterprises have met much resistance, especially the conflict between the procedure and management method of accounting and Lean improvements, which has hindered the carrying out and development of Lean Production.The study of Lean Cost Management (LCM) refers to many aspects such as Information Technology, Business Management, Industrial Engineering and Accounting. This dissertation mainly focuses on the study of Lean Improvement Performance Evaluation (LIPE) methods based on the design of lean assembly line in S corporation. Many foreign scholars or research and consultant companies have done some research from different aspects; however, they have not put forward an integrated LIPE mode. The methods they advanced lay stress on Finance or Accounting and limit to the administrative level. Domestic scholars have little study on the problem, and the results have still not broken through traditional cost management, which have big limitation and lack feasibility.This dissertation firstly describes the lean improvement done in S corporation, the design of Lean assembly line, on which the mode of the lean assembly line was proposed. And then the LIPE mode was constructed, that involves the cost management and control of the administrative level and process level and related methods were studied. The administrative level mainly do some research on such aspects as enterprise's interior and exterior production, administration, fund, cost and so on. The process level mainly studies the cost management and control of process level based on the LCM methods. Finally, the applied analysis was carried out in S corporation using the given mode and methods.The mode proposed is not only a kind of cost management thinking, but also a new kind of cost management mode supporting Lean improvement, which has certain applied value. The mode and methods complies with the current development tendency of cost management, and has laid the foundation for the construction of perfect LCM system and the development of LCM information system.