Lean Manufacturing Cost Budget Management Philosophy Based On Innovative Research Management

China’s manufacturing industry in the30years of reforming and opening up hasbeen rapid growth，but since the financial crisis, Chinese economy has entered ahigh-cost era, the rising cost of business, the cost of the traditional budgetmanagement model has been difficult to adapt to their further development needs.Cost budget management is an important part of enterprise management, which isbased on the enterprise in which the economic and market environment, as well astheir own cost structure and economic activities based on cost projections, and thenpredict the cost as a business target cost, which according to the target cost for theenterprise product cost formation process tracking, control, and adjustment. In today’shighly competitive market environment, as well as changes in manufacturing methodsto improve the management requirements, the traditional focus on a single cost drivercost budget allocation model inevitably bring cost information distortion, whencarried too narrow concept of cost control, just focus on their own, but also ignoresthe comparison with other companies, resulting in cost estimates of significance mayhave lost. So how to solve this problem, I believe that we must convert the way ofthinking, change management concepts cost estimates, the cost of the original budgetmanagement model for radical reform, the creation of innovative cost budgetmanagement mode, which is out of the manufacturing enterprise cost managementdilemma the only way out.Based on the extensive literature search, summarize, on the basis of induction,analyzes the current situation of domestic and foreign manufacturers cost budgetmanagement, analyzed the main problems exists in the manufacturing industry andthe traditional cost budget management pattern. At the same time, fromthe characteristics of lean management concept of the essence, and other aspects ofin-depth study, pointed out that the concept of lean manufacturing cost budgetmanagement has a strong reference, budget management and cost goals essence ofthis philosophy is derived entirely consistent, paper proposes a new model based onmanufacturing Cost estimates management Lean management philosophy is the costeffective way to solve the current budget management issues.Thesis NCDD’s case, based on manufacturing cost estimates management leanmanagement philosophy of this new model using a comprehensive analysis and argument. Results of this new model is the integration of lean thinking ideas and costbudget management, through the use of information technology tools, as acomprehensive and forward-looking combination of cost estimates management mode,which is to adapt to the external environment of budget management business costschange and management improvement requirements generated current can effectivelysolve the problem of the existence of the traditional budget management costs,enhance cost competitiveness of manufacturing enterprises, in order to improve themanagement level of our manufacturing costs and long-term development ofenterprises is of great practical significance.In addition, the paper also analyzes the implementation of lean managementphilosophy based on inadequate manufacturing cost budget management process ofthis new model using existing and proposed direction is not research.