Research On The Application Of Lean Cost Control In H Enterprise

After the CPC Central Committee proposed "supply-side structural reform","to capacity,to inventory,to leverage,to reduce costs,to fill the short board" has become the focus of China’s manufacturing reform.Especially under the new normal economy,reducing the cost of enterprises is the most important to the survival and development of enterprises.The use of Lean thinking to guide the production of enterprises,eliminate waste,meet customer demand,improve corporate profits become a modern enterprise to maintain competitiveness of the key means.The lean cost control takes the enterprise’s value flow as the core,aims at reducing the enterprise cost to the maximum degree,and improves the customer satisfaction while increasing the profit of the enterprise.The lean cost differs from the traditional cost management way,it emphasizes the development employee’s wisdom,respects the staff,the staff participates in the control cost,the overall identification production process problem point and the waste phenomenon,including the worthless work flow as well as improper use spare parts and so on waste situation,enhances the enterprise the profit level,Achieve lean management and continuous improvement.This dissertation takes H enterprise as the research to resemble,on the basis of combing and summarizing the theory of Lean cost control at home and abroad,combining with the practical case of H Enterprise,this paper sums up the common problems existing in the lean cost control and management of manufacturing enterprises,and according to the actual situation of enterprises,The corresponding solution,after the successful trial operation,can form the corresponding system norms,from the source to prevent the recurrence of problems.In order to reduce the cost of enterprises,this dissertation puts forward a lean cost control scheme for the problems found in H enterprises.From the value stream map,find out the problems of H enterprise,for example,due to inventory backlog,large amount of capital consumption,low capacity utilization,high labor costs,a check rate is too low and rework the phenomenon of serious problems.Guided by Lean thinking,H Enterprise cost control from the following five aspects:first,personnel cost control,through the streamlining of organizational structure,reducing staff autonomy and other measures to control labor costs;second,the material cost control,the formulation and implementation of related material limit picking system,and through regular inspection,analysis of waste reasons,Strengthen the control of material cost;third,the equipment cost control,uses the human-Machine Union chart,the analysis operator and the machine most effective coordination way,the reasonable shortening machine idling and the personnel idle time;Four,the quality cost control,from the product design,the research and development stage grabbed,and strengthens the self-test and the mutual inspection,To fundamentally control the likelihood of nonconforming products appearing,and in advance to fully communicate with customers,and finally quickly and well to produce products that satisfy customer satisfaction,the final inventory cost control,through Kanban management,fully demonstrated to the employee product inventory,production planning and other information to effectively reduce the inventory,at the same time,Try a reasonable distribution method,perfect the logistics system,to the just-in-time production forward.Based on the research of H Enterprise,put forward the concrete cost control scheme and carry out,help H Enterprise to get the cost to reduce greatly and further advance lean cost management,instruct enterprise production,change from management to front-line staffs working attitude,from passive acceptance to active change.At the same time,for manufacturing enterprises to reduce costs,improve production site has a certain reference significance.