Research On The Application Of Lean Cost Management In T Company

With the development and changes of the times,the global economy is moving forward steadily,and the productivity of all industries and the level of national consumption in China have been greatly improved.In the 21 st century,global value chains and industrial chains have become more and more closely linked,and national boundaries can no longer hinder the common development of the world economy.From the perspective of the automobile industry,world-renowned automobile and its parts manufacturers have begun to enter China one after another,bringing advanced manufacturing technology,management methods and high-quality talents as well as imposing unprecedented influence on Chinese enterprises.Pressure.As the overall competitiveness of China's automobile manufacturing industry,especially price competition and technology competition,is still far behind the international well-known enterprises,so in order to win a place in the market competition,it is necessary to innovate and reform the management of enterprises.The traditional cost management mode with "on-site manufacturing cost" as the core can not satisfy the low price advantage of Chinese automobile and its parts manufacturing industry in the consumer market,so it is urgent to find a new cost management mode.Lean cost management,as a modern cost management method based on value chain analysis and driven by customer demand,eliminates all unreasonable waste,is the most suitable choice for Chinese manufacturing enterprises to achieve the strategic goal of cost control.As the leading force in the industry,T company's development goal is to become the world's first-class automotive parts manufacturing enterprises,and to become an excellent enterprise that can promote the development of China's automotive parts industry and even the automotive industry.However,after more than 30 years of rapid development,China's automotive industry has been seriously overcapacity.The sharp decline in market demand will make the automotive and automotive parts industry enter a difficult stage of development.At the same time,the annual rise in the prices of raw materials such as steel wire rods and precious metals has greatly engulfed the profits of enterprises.How to reduce the cost of enterprises is the system of all automotive parts owned by T Company and China.The key work of operation and management of manufacturing enterprises.This paper takes T Company as a case study,combines its own product cost composition and the need for cost management improvement.After emphatically expounding the current situation of cost management,it analyses the problems existing in the existing cost management mode of T Company,and puts forward effective improvement schemes and safeguards by using the theory and methods of lean cost management.The role of lean cost management in business development is embodied in the use of advanced management accounting tools and management information system,under the guidance of enterprise development strategy,customer satisfaction as the principle,through continuous process and activity improvement,to achieve the goal of cost management with the lowest cost and the highest value.However,the construction of lean cost management system is not a one-day success.Enterprises need to provide system,organization,corporate culture and other safeguards while implementing corresponding application programs.Through value orientation,all employees can be guided to participate in the innovation of enterprise cost management,so as to maximize the use of lean cost management in reducing the value chain.Cost,the role of improving product value.Through the application research of lean cost management in this paper,it is found that by relying on Process Reengineering and automated information system,a more efficient and accurate lean cost management system can be constructed to reduce costs and increase efficiency,so as to meet the strategic development goals of T company.