Research On Cost Management Of Lean Production In S Company

In today's society,the external factors faced by the enterprise development is becoming more and more serious,the traditional cost management method cannot effectively reflect the real situation of enterprises,can not help the enterprise to carry on the scientific and accurate judgment of management.Under this situation,as the enterprise,the more need to effectively change the traditional ideas,on the one hand,to learn the latest enterprise cost management thinking,on the other hand,lean production and cost management seamless docking.S company is specialized in production and processing of gear pumps,gear motors,hydraulic valves and other products,In the process of traditional costing management methods,there are problems such as serious waste of production and weak financial foundation management,etc.S company changed its concept in a timely manner and adopted the method of cost management in lean production mode,and achieved remarkable results.In this article,the target enterprises are studied mainly through the method of activity-based costing method,case analysis method,pay attention to the cost management on the basis of the lean production,so that the conclusion of this paper helps to reform the cost management of the same type of enterprises.In this paper,mainly for the current research at home and abroad important has carried on the analysis summary,and gives a brief introduction to relevant theories,including the definition and connotation of lean production system and the construction of system,etc.,The paper introduces the basic situation of S company and the problems faced by the traditional cost management system of S company.In the final chapter of this paper,we mainly clarify and analyze the implementation channels of cost management based on lean production,and evaluate the effect objectively.The main conclusions of this thesis are:(1)Lean production is through the reasonable use of lean tools,and fully integrated automation and in a timely manner,and achieve balance in the process of production and operation of the enterprise standardization,to eliminate existing in the enterprise operation with added value,so as to guarantee the enterprise to achieve excellent output quality,low cost,less delivery time expected effect.(2)In the actual production process,S company has a serious waste problem,which is embodied in the aspects of the defective products,the backlog of finished products and the backlog of raw materials.In addition,the financial base management is weak and the cost information feedback problem is limited.(3)In the cost management system of S company,the production order needs to be issued in the form of work order.In this process,the product quantity,type,model and raw material list should be clearly listed,the production process route should be optimized comprehensively.In the process of actual implementation,the company's various departments to cooperate with each other,production planning department to daily production of the product name,quantity and type of information collection,and summarize after will collect to analyze accounting information feedback to the finance department,finance department staff to enter information in ERP information processing system.