Research On Lean Cost Management Of JH Company

Cost management is the core of enterprise management,and determines the survival and development of enterprises.Enterprise cost management has changed from the short-term goal of profit maximization to the lean accounting to the long-term strategic objective of enterprise development.Under the traditional accounting system,the enterprise cost management is guided by the standard cost method,pursuing the target of scale economy effect and hindering the development prospect of the enterprise.The enterprise cost management is centered on the value flow management under the lean accounting system,eliminates the useless transaction and waste in the production process,and does not break the customer's demand value,and truly improves The rate of return on capital and competitiveness of the market economy.On the basis of the knowledge of lean cost,this paper,based on the knowledge of lean cost,analyzes the operation mechanism of lean manufacturing production management and cost management through field investigation and interview,identifies and analyzes the problems in it,and puts forward a cost management application for lean manufacturing enterprises,in order to solve the problem of JH.The difficulties encountered by the company in the lean manufacturing process.Based on the lean cost management theory,this paper takes the value flow cost management as the core,designs the JH company lean cost management operation scheme,mainly from four aspects:the value flow cost decision,the value flow cost accounting,the value flow cost performance assessment and the value flow cost analysis.First,the value flow cost decision is based on the JIT inventory.The management system and the characteristic cost method,make the pre cost decision to the enterprise stock,help the JH company to reduce the inventory level and improve the inventory management;secondly,apply the more simplified and applicable value flow cost accounting method,help the JH company to calculate the cost information accurately and comprehensively,and supervise and manage all the cost generated by the value flow.Third,this paper constructs the performance evaluation index framework suitable for lean enterprises,through the application of the classified statistics,clearly reflects the performance performance and resource utilization ability of the value flow,shows the expected effect and future goal of lean improvement,and finally,through the analysis of the use of resources in the value flow,The problems existing in the value stream and the measures to be taken are clarified.This paper puts forward specific proposals and suggestions for the implementation of cost management of JH company.It is expected to help JH company to further promote lean cost management and apply lean concept to guide production management and cost management in an all-round way.At the same time,the research results of this paper also have some reference significance for the application and lean cost management of other ornaments and accessories enterprises.