| With the continuous development of reform and opening up,foreign capital and multinational enterprises enter the Chinese market,which makes the competition in China’s manufacturing market more and more intense,and exerts heavy pressure on the development of domestic manufacturing enterprises,which is manifested in the changes of profit environment,the reduction of profit margin and the increase of operating costs,and many domestic enterprises can not adapt to it.The change of the environment can only declare bankruptcy.Past experience tells us that if domestic manufacturing enterprises want to participate in market competition,they must attach importance to cost control,bring cost management into the enterprise management system,actively study and practice advanced cost management concepts,strive to reduce operating costs,and effectively improve cost management efficiency,so as to compete in the market.Stand firm and seek opportunities.Based on the inherent cost management system and the cost management concept of lean thinking,a new type of cost management model is created,that is,the concept of lean cost management.Its ultimate goal is to achieve cost minimization.On the basis of summarizing the theory of cost management and lean cost management,this paper firstly introduces the current situation of cost management in HF company,analyzes the problems existing in the cost management of HF company,and analyzes the causes of the problems to solve the existing problems.This paper redesigns the cost management mode,which includes:according to the basic concept of cost lean management,it puts forward four measures:designing cost lean management scheme,purchasing cost lean management scheme,logistics cost lean management scheme and production cost lean management scheme;thirdly,it puts forward HF public management scheme.The specific measures to ensure the implementation of lean cost management include:strengthening the awareness of lean cost management,refining the lean cost assessment system,creating a good corporate culture atmosphere,and establishing the concept of people-oriented;finally,the full text of the paper is summarized,the main research results are summarized,and the follow-up in this field is issued.The exhibition looks ahead.After research,this paper draws the following main conclusions:Firstly,lean cost management is oriented to the whole process of enterprise operation and management,which requires the participation of all departments and employees.Only when all staff have the consciousness of lean cost management and practice in their work,can lean cost management be implemented and the lean cost management be brought into play.Secondly,there are obvious loopholes in the cost management of HF company,which seriously affect the competitiveness of enterprises.It is urgent to introduce the lean cost management model and optimize and adjust it in the process of implementation.As long as the idea of lean cost management is fully and thoroughly implemented and the lean cost management model is innovated,it will eventually be possible.Achieve the enterprise’s lean cost management objectives;Third,combined with the survey results,HF company’s management process is not reasonable,the cost management effect is not good,directly affecting the company’s profitability and competitiveness.This paper analyses the application value of lean cost management for HF company,constructs an appropriate cost management system,provides suitable cost management methods,achieves the effect of cost reduction and consumption reduction,indirectly improves the company’s profitability.Lean cost management is mainly oriented to the cost management affairs of enterprises,but it needs the full participation and support of all departments and employees of enterprises,and needs to coordinate all aspects of enterprise management.Only in this way can enterprises be guided to the path of lean cost management and summarize their experience in practice.Make up for the shortcomings,continue to improve the system,measures innovation,promote development,and ultimately let the lean cost management ideas play an effective role in helping to achieve the strategic objectives of enterprises.This paper chooses HF company as the object of case study,and designs a practical lean cost management model,which provides theoretical guidance for HF company to implement lean cost management,and other manufacturing enterprises can also learn from it. |
