The Study On Lean Supply Chain Management For Company C

Manufacturing enterprise cost control is an important aspect of enterprise management, is a basic work to enhance their own strength. In the enterprise from the aspects of products from suppliers to consumers of the costs incurred by the enterprise as a whole, as to the management and control of the overall cost, have been of great importance to enterprise managers. Supply chain cost management is the enterprise cost management extended surface angle, allow enterprises to see more of their own need to control, how to more precise control of this part of the cost, how to optimize the business process or optimize enterprise management tools to achieve the purpose of reducing costs, these are to enhance the management level of modern entrepreneurs the subject. C company is the exclusive manufacturing subsidiary of computer manufacturing industry leading enterprises, the business model is relatively simple, is ideal for the analysis of supply chain lean cost more simplified case.The cost of the supply chain as a concept of many elements, the object through the enterprise production and operation, therefore, to emphasize the supply chain cost management. Through the analysis of the study of domestic and foreign relevant theoretical research, the definition and classification of supply chain cost, on the basis of analysis of C company in the classified description. This paper introduces the method of cost control mainly investigated, namely to activity-based costing and standard costing method were reviewed in this paper, the two methods as the theory of supply chain lean cost management more complete practice plays a guiding role in the process is in the guidance of enterprise. C company in the actual operation process, also chose this two methods are applied.In C, the actual operation of the process, relying on the accumulation of advanced information system analysis of cost information has achieved very good results on the supply chain cost management, cost allocation through activity based costing, cost budget control through the standard cost method, through the comprehensive analysis of the adjustment of the enterprise business process each link, as far as possible to reduce the effect of inefficient operation the cost control, achieved a certain effect. As a world leading enterprises manufacturing exclusive manufacturing company for the computer, C company in the supply chain lean cost management theory with practice, and explore suitable for their own management mode, the C company in supply chain cost management measures, the methods used for the summary, the manufacturing company can play a certain reference.In the research of supply chain lean cost management of academic, ABC and the standard cost method as the theoretical tool of mature, in many companies also try to get used to. C company in the actual application process selected according to their own ideas for managing use, some improvements are also found in this process. The lean management of the supply chain cost, which requires more resources, how to balance the relationship between the two, the acquisition cost of the resources consumed less as far as possible under the condition to fine management, is a turning point in the supply chain lean management. In the case of C company, by stages and refining cost in software trace and improve the redundancy operations, to expand the upstream and downstream supply chain node enterprise information and business process optimization scheme was provided for the removal of lean cost management.