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Research On Lean Production Cost Control Of C Phosphorus Chemical Company

Posted on:2020-07-13Degree:MasterType:Thesis
Country:ChinaCandidate:L W LiFull Text:PDF
GTID:2381330575993109Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of the industrialization process and depletion of resources in various countries worldwide,continuous development of the economy with limited resources is the striving direction in the global industry.The advancement of science and technology and the optimal allocation of resources facilitate the refined development of the global phosphorus chemical industry and the United States,Morocco and China have gradually become the main production bases of fine phosphorus chemical products.China is rich in phosphate resources,which is a large producer and consumer of phosphorus chemical products in the world.China owns prolificacy-joint platform for the development of phosphorus chemical industry,which has laid a solid foundation to become the center of global phosphorus chemical industry in the future.Faced with the transformation of economic development and the optimization and upgrading of industrial structure,“internationalization,refinement,high-end oriented and greenization” is the contemporary development direction of China's phosphorus chemical industry.As a traditional phosphorus chemical industry in resource-based industries,its production and development rely mainly on rich phosphate resources mined by production bases.In the past ten years,there are many shortcomings,such as environmental pollution,impediment to upgrading of phosphorus chemical technology and excess production capacity while China's phosphorus chemical industry has made great achievements in its rapid development.The production cost in the phosphorus chemical industry is an important part of the total cost,so effectively “reducing costs and increasing efficiency” in the production process is the key to achieve breakthrough development in the phosphorus chemical industry.China's phosphorus chemical industry had continuously introduced different production concepts derived from scientific management.Under the international background of the “One Belt and One Road” and the supply-side reform environment,lean thinking-based production methods have achieved significant results in the production cost control process when faced with the new economic situation in the 21 st century.Nevertheless,China's phosphorus chemical industry still can't avoid the impact of traditional cost control or fail to fully integrate the lean production.This paper first introduces the research background and significance,and summarizes the research status of lean production,lean cost management and lean production cost control at home and abroad.Then combining the theory of lean production and lean production cost control,literature research,case analysis and field research method are used to analyze and study the lean production cost control of C Phosphorus Chemical Company.In recent years,C Phosphorus Chemical Company has been advocating lean thinking,implementing lean production method,and adopting some advanced management methods of lean production cost control.Its production cost control has been significantly and effectively improved.Nevertheless,due to the deep-rooted influence of traditional production cost control method and the constraints because of special nature of the phosphorus chemical industry,there is still room for improvement in the production cost control for C Phosphorus Chemical Company.The changes in the production cost of main phosphorus chemical products before and after C Phosphorus Chemical Company applying the lean production are studied and compared in this paper.The preliminary results of some advanced management methods in the production cost control are summarized.Through combining the industrial characteristics,production mode and production process of C Phosphorus Chemical Company,the current situation of lean production cost control of C Phosphorus Chemical Company is analyzed from direct raw materials and direct labor,manufacturing cost and equipment operation management.The following problems are pointed out: the recycling rate of waste needs to be improved;poor awareness of lean thinking for basic staff and low on-site management level;production unit consumption needs to be decreased,and equipment management needs to be improved;production technology needs continuous improvement and innovation.Finally,the measures to improve the lean production cost control of C Phosphorus Chemical Company are proposed: strengthening the recycling of waste,improving the economic benefits of by-products;shaping the lean production culture,leaning 7S on-site management;strengthening equipment maintenance,implementing all-staff production maintenance;optimizing the process and upgrading the phosphorization technology.The research results in this paper aim to further promote the “reducing costs and increasing efficiency” of C Phosphorus Chemical Company and improve its market competitiveness,which provides examples and references for the lean production cost control in the phosphorus chemical industry and even other traditional resource-based chemical industries.
Keywords/Search Tags:Lean Production, Production Cost Control, C Phosphorus Chemical Company
PDF Full Text Request
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