Research On The Lean Cost Management Of H Tobacco Industry Company

With the arrival of the era of low-profit and 3c,the competition between enterprises has become more and more intense,and the traditional model for cost-reduction has not adapted to the requirements of the development of the times,with enterprises constantly striving for cost lean,take the lean management route,trying to improve the efficiency of the entire process through lean management,and for the tobacco industry,this trend is obvious.In view of the characteristics of tobacco production,its competitive focus has gradually turned to cost competition,especially given the fact that the external market demand has undergone a series of changes,and the state also launched revelent policies for tobacco industry and enterprises to limit the quantity and the price,making the cost management and control the core work of the cigarette industry and enterprises.And as early as 2015,in accordance with the National Bureau of lean management requirements,the H tobacco industry began to comprehensively promote lean management,and has already carried out "the top ten"activities within the group,and has built the lean C++ management mode,with"command,coordination,control" as the core,which pursues excellence and never-ending.But in the aspect of cost control,this model still has some additional space,it is only a general principle and directional guidance,and there is no substantive basis for the company to set the cost index system for lean management.There is still a need for further research on the existence of some indicators in the existing cost indicators system and how to improve them for tobacco industry and enterprises.Based on the above background,this paper takes H tobacco company as the research object,the company cost management and control as the main line,systematically reviews the theory of lean management,cost management and lean cost management,and defines the concepts of lean management,cost management,lean cost management as well as the choice and method of implementing lean management.On the basis of cost and cost index of H tobacco industry,the data were collected and analyzed by means of regression analysis,accounting analysis,fluctuation analy and so on to select the cost index which both has an influence on the company KPI and further reduce the cost to establish a lean index library.At the same time,according to the characteristics of the tobacco industry,the guiding ideology and principles of improving the indicators are defined,and the improvement criteria and methods of lean indicators are set up,and put forward the corresponding supporting measures to pay attention to the construction of talent team,the internal management system,the responsibility tracking mechanism,the enterprise culture,the internal propaganda channel and vocational training,which is of vital importance for improving the efficiency and cost-effectiveness of H enterprise lean management.