Study On Lean Cost Management Of PL Automotive Sales Service Limited

With the continuous development of economy,competition among enterprises is becoming more and more intense.This is especially true for the automotive retail service industry.Under the promotion of the national industrial revitalization policy,by 2009,China produced 13 million 791 thousand cars and sold 13 million 644 thousand and 800 cars,all the world's most.As of 2016,China's automobile output reached 28 million 118 thousand and 800 vehicles,and sales volume of automobiles also increased to 28 million 28 thousand and 200.The automobile sales service industry has not been able to create too much space to improve the profit in terms of income.Therefore,the management of the cost is becoming more and more important,and the profit space by reducing the cost has become an important source of the competitiveness of an enterprise.Because the traditional cost management concept is lagging behind,at the same time,many companies do not pay enough attention to the cost management.It is difficult to have significant effect in the process of implementation,and can not provide more assistance to the development of the enterprise.Therefore,modern enterprises need to constantly innovate the concept of cost management,pay more attention to the improvement of details,and carry out lean cost management combined with the actual situation of enterprises.Lean cost management originates from lean thought,mainly from all aspects of enterprise value chain,customer value oriented,customer satisfaction as the goal,and to eliminate the cost waste in each link to the maximum extent.Although lean thinking was first applied to cost management in the manufacturing industry,it is also suitable for retail and service industries.But by sorting out the relevant literature at home and abroad,I know that the research on lean cost management in automobile retail and service industry is not very rich,and a lot of content should be carefully studied.This paper takes the lean cost management research of PL Automobile Sales Service Co.,Ltd.as a case,taking the process of each link of PL value chain as the main line,through the specific research on lean cost management in each link,analysis effect and inspiration,so as to provide help for the enterprise's cost management.There are 6 parts in this paper.The first part is the introduction,which introduces the research background and significance of the paper,at the same time combs and summarizes the literature of well-known scholars at home and abroad,and details the method of writing and the writing framework of the paper;the second part gives a detailed overview of the relevant theoretical basis,including the lean thought and principle,lean cost.The meaning and system of management and the theoretical basis of lean cost management;the third part analyzes the background of PL company's implementation of lean cost management,studies the situation and problems of cost management and explains the necessity and feasibility of lean cost management;the fourth part is the research on the application of lean cost management to PL company,the main package It also analyzes the preparation and application of lean cost management of PL company;the fifth part is the effect and Inspiration of lean cost management of PL company;the sixth part is mainly a summary of the paper,and points out the shortage of the article,and the prospect of the future research.Through the study of lean cost management of PL company,this paper draws the conclusion of this article:PL company,through implementing lean cost management,starts with details of various processes and uses specific lean cost management methods to improve the deficiencies.And its financial and non-financial effects are analyzed,which proves that lean cost management has significant effect and the company's cost management level has been improved.This research is of great significance for PL company to reduce costs,enhance cost management level and improve enterprise management mode.At the same time,it also provides some reference for other enterprises in the same industry.