Lean Costing Management In The Application Research Of X Company

Along with the development of the integration of economic globalization,competition is increasingly fierce,the opportunity and challenge is China's enterprises have to face.Chinese companies are not only faces competition from domestic companies,is also face the challenge of international companies.In order to survival and development in the market,and gain a big share in the market.At present,the gap between Chinese enterprises with the world class enterprise,the key reason is the method of management and the mode of production.The culture of Lean is the best way to solve the problem of enterprise survival and development,also can enhance the competitive ability of the enterprise.X company is a world famous,has a water treatment technology company in the world,facing the intense market competition at domestic and oversea,implementing lean culture in the company,from three aspects:lean design,lean purchase and lean manufacturing to implement the cost management and sustainable development laid a solid foundation for the enterprise.This article the first introduced the selected topic background and research significance,reviews the research status of traditional cost management at domestic and oversea,summarizes the origin and development of lean production,illustrates the characteristics of lean production and lean cost management research status at domestic and oversea.Secondly,analyzed the X company is currently facing the market environment,from the perspective of lean cost management to analyze the cost management of enterprises are facing the status,to identify companies in operation and problems encountered in the production and the status.Thirdly,the feasibility of X company to implement the lean cost management research and analysis.According to the result of research and analysis,it is recommended that the implementation of lean cost management,X company from lean design,lean purchase,lean manufacturing,to solve the facing problems of X company.Fourthly,in order to guarantee the successful implement of lean cost management in the X company,through in the enterprise promote lean culture,lean culture take root in the enterprise.Through lean culture promotion,and the lean cost management combined with employee's individual performance,to ensure that everyone involved in the lean cost management of enterprises to promote.Finally,research conclusions are drawn.In the current domestic manufacturing production efficiency is generally lower than the world class enterprise,the enterprise in the implementation of lean production,the implementation of the lean culture,this will help the enterprise to shorten the gap with the world class enterprise.Also pointed out that the lean culture and the organic combination of the enterprise,need full support from management,developing their own lean experts to make lean production,introducing right through full participation,and distinguished institution transference and the implementation of lean production,realizing lean production can eventually developed into enterprise culture,truly become a lean enterprise.