The Study On Cost Management Kaizen Of N Company

With the rapid development of economic globalization and network information technology,the competition between enterprises will become increasingly fierce,and the implementation cost leadership strategy will become one of the important choices for enterprises to gain competitive advantage.In the general automobile enterprise,the cost management of the product has been running through the daily operation of the enterprise.The reasonable cost of a product is closely related to whether the enterprise obtains production efficiency and sustained profit.As the price continues to rise,the market demand continues to decrease,and the profit of the enterprise Space is also constantly decreasing.In order to maintain a competitive advantage in a volatile market for a long time,it is necessary to ensure the profit of new products.It is difficult to achieve effective results by simply relying on traditional product cost management.Only the management project of product cost is refined.Expanding the scope of management and drawing on scientific management tools and adopting innovative product cost improvement activities can achieve the company's profit targets and ensure the healthy and stable survival and development of enterprises in the fierce market competition.The paper adopts normative research combined with case study research method,based on the cost management theory and the theory of lean production,first of all,on the status quo and the subsequent development of auto industry to conduct a comprehensive analysis to predict,then the N basic situation of the company,as well as its vehicle present situation to conduct a comprehensive description of the product cost management.By analyzing the current operation situation,profitability and current situation data of product cost management of company N,it can be concluded that the main problems existing in the operation of company N at present are the decline of profitability and the inability to ensure product profit.According to the above problem,this paper involves the various areas,various aspects has carried on the comprehensive analysis,it is concluded that the product price setting is unreasonable,the cost performance evaluation is not perfect,the product cost control single index,the fabrication cost is difficult to cut four factors,and formulated according to the main reason for the corresponding improvement countermeasures in improving the effective countermeasures on the basis of further by safeguard measures,ensure that corrective action can implement and carry out effectively,improve the cost,improve profits for N company to provide a new route,the N company in the automotive industry among the fierce market competition to achieve cost leadership.In this paper,starting from the product cost management business of automobile enterprise,from the Angle of the product cost management,based on the theory of cost management and lean production knowledge study,combined with MBA study involves the theory of knowledge,in order to solve the actual problem as the guidance,the research explored some new cost management methods,to other enterprises in improving the product cost,optimize the cost management process and provides a good reference.