Search To Enhance The Cost Countrolling For The Production In Small Manufacturing Industry

The purpose of this thesis is to find the effective ways to control the production cost through analyzing the rounting operation in the middle and small manufacturing factory, and then improve the competitive capacity of the company. Lean manufacturing is the theory base of the discussion in the paper, the paper introduces JIT, TOYOTA production system and Lean production system; Then the paper focus on the operation of the objective factory--- The new century lighting Co. Ltd., and analyzes the detail status of cost control in the company, especialy points out the main problem of the cost controlling system.According to the operation status of this company and lean manufacturing theory, the emphases is to find and practice the effective ways in the whole production process such as new products' devlopment, material planning, purchase, and production control, production cost accountant system and so on.In the end of the thesis, the analysis points out the deficiency for the study and practice, and also states the further study for this case in the future.