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Research On Lean Cost Management Of YD Automotive Accessories Company

Posted on:2021-01-12Degree:MasterType:Thesis
Country:ChinaCandidate:F K WangFull Text:PDF
GTID:2392330620971277Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the improvement of people’s living standards,the automobile has almost become a necessary product for every family,followed by the problem of automobile maintenance and repair,so a large number of auto parts companies came into being,the market competition of auto parts is increasingly fierce.Many auto parts manufacturing enterprises have gained a certain market share and continue to grow,but at the same time,many parts manufacturing enterprises survive for a short time.Although they have certain customer resources and their own advantages,but due to improper cost management methods or lack of cost advantages,resulting in poor profitability of enterprises,they have to quit the industry eventually.After the central economic working conference put forward the supply side structural reform,under this kind of macro-control,it is difficult for enterprises to rely on the traditional means: to increase efficiency by expanding production scale,improving labor productivity,reducing labor costs and other ways.In contrast,it is more practical to improve the existing cost management methods of the company.By using the lean thought,analyze and check all links of the whole supply chain of the enterprise,find out the waste links,eliminate the non value-added links,avoid unnecessary waste of resources,reduce the cost of the enterprise as much as possible,so that the company has a certain cost advantage in the fierce market competition,and then has a place in the same industry market.Therefore,how to improve the cost management method is an important work of the company.This paper uses case study method,selects YD auto parts manufacturing company as the representative,and analyzes some problems existing in the current cost management of the company from five aspects of design,procurement,production,logistics and service: slightly higher design cost,imperfect procurement process,longer production and processing cycle,insufficient staff Technology andexecution ability,lack of logistics management concept,sales After the service awareness needs to be improved and other issues,the lean cost management thought and theory are used to put forward solutions and optimization suggestions for the above issues,such as: establishing standard parts library and transformation parts library,setting target cost backward design products,optimizing the procurement process,appropriately increasing the work shifts of production departments,implementing JIT just in time production system,and enhancing the communication among all departments of the enterprise.Combined with the research on the actual cost management of YD auto parts manufacturing company,this paper aims to optimize the cost management method of YD company using lean thinking.It is hoped that this exploration on the application of lean cost management optimization in YD auto parts manufacturing company can provide a new idea of cost management for a large number of domestic auto parts manufacturing enterprises and even related manufacturing industries,and enhance their competitiveness in the fierce domestic and foreign markets.
Keywords/Search Tags:lean thinking, cost management, supply chain, auto parts company
PDF Full Text Request
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