Research On Enterprise Cost Management Based On Lean Manufacturing Of Company M

Under the economic environment of stable demand and excessive supply,the CPC Central Committee put forward the concept of "supply side structural reform" in November 2015,and "de capacity,de inventory,de leverage,cost reduction,and short board" became the focus of the reform.Under the new normal of economy,the survival and development of an enterprise depends on whether it can maintain its competitive advantage by reducing costs and increasing profits.Modern enterprises use advanced ideas to guide production to achieve lean manufacturing,help eliminate various forms of waste in production,reduce costs,and pursue the maximization of enterprise value.Under the guidance of lean production theory,enterprise cost management takes value stream cost management as the core,takes minimizing value stream cost as the goal,and constantly increases enterprise value to meet customer demand.The cost management from the lean perspective creates a new thinking space different from the traditional cost management mode.It can provide valuable information for the cost decision-making of the enterprise,help the enterprise identify and eliminate the waste phenomenon and useless transaction in the value flow link.Improve the profit level,and provide information for the continuous improvement of the lean manufacturing system of the enterprise,so that the enterprise can be healthy and fast on the lean road Grow fast.This paper takes company M as the research object based on combing and summarizing the relevant theories of cost management under lean manufacturing.Combined with the case of M lean manufacturing,through on-the-spot investigation and interview,analyzes its lean manufacturing production management and cost management operation mechanism,identifies and analyzes the problems therein,and puts forward the cost management application scheme applicable to lean manufacturing enterprises,with a view to solving the problems solve the problem of cost management in lean manufacturing.Based on the perspective of lean manufacturing,this paper takes value stream cost management as the core,and designs the operation scheme of lean cost management in M company,which carried out from four aspects: value stream cost decision-making,value stream cost accounting,value stream cost performance evaluation and value stream cost analysis.First,it analyzes the cost management scheme and design the management framework from the lean perspective.Secondly,it elaborates the value flow cost accounting to help accurately calculate the relevant costs.Thirdly,it constructs the performance indicator framework to reflect the value flow performance and resource utilization ability,reflecting the expected improvement effect and future goal of lean manufacturing.Finally,it clarifies the possible problems and countermeasures.The research of this paper puts forward the specific scheme and relevant suggestions for the implementation of cost management of M company,hoping to help M company further promote lean cost management,and comprehensively apply lean concept to guide production management and cost management.At the same time,the research results of this paper can also be used for reference to other enterprises in household appliance industry.