| With the development of the economy, the resources are getting more and scarcer and environment is getting worse day by day. In order not to influence the future development, the sustainable development and energy saving ways were put out in the world. For the manufacturing industry of our country which occupies an important place in the economy, the advantage of low production cost made depending on low material price and human resource before has faced serious challenges. Rate reform, the global economic crisis, the appreciation of RMB, the rising prices of material and etc, these aspects have greatly reduced the living space of our manufacturing enterprise in the global market. Facing the situation of manufacturing enterprises’high resource consumption, it is necessary for them to improve resource utilization, eliminate waste in order to reduce production cost. Based on this objective, this paper puts forward the research direction:construct a method of finding and solving wastes in manufacturing enterprise’ production.This paper first analyzes the present problems of China’s manufacturing industry and gets the reasons which mainly own to lack of suitable production monitoring management methods in the enterprise. Most of the current methods are qualitative, supplemented by quantitative means. These ways mainly rely on experienced people and the workers’habit to eliminate wastes, so the personnel quality request is higher, most enterprises turn a blind eye on production waste, therefore this paper proposes using quantitative analysis method to find production wastes, on the basis of the material flow cost accounting theory and lean thinking theory to design quantitative analysis and improvement method of production material flow, through recording, calculation and analysis production information that collected in the work site, the method will show the production situation very intuitively to managers, so it is easy to find the waste place, and then eliminate the waste using lean production tools.This method mainly includes three stages:information conversion, production improvement and improvement evaluation. In information conversion stage, it needs to make sure the research object, the quantity center division, collect all the data in the production and then analyze the waste place in the production. In production improve stage, search reasons why produce wastes carefully. In improvement evaluation stage, it can improve the production system by several local improvement evaluation and the overall evaluation. Finally, this paper proves that this method can find the waste in the production, can help enterprise to reduce the cost wastage which can reduce the production cost of enterprise, and gives the proofs from the theory and the data through an example. |