Research On Lean Cost Management Of BW Mill

The cost management of small and medium-sized manufacturing enterprises in China has problems with low-cost management awareness,weak staff cost consciousness and low business quality of financial personnel.Facing the increase of labor cost,industry competition pressure,and raw material prices,etc.the enterprise wants to grow continuously under the premise of profit.It is difficult to achieve the breakthrough in the current traditional cost management mode.In recent years,the profitability of the company has declined,so the company is also actively seeking new management methods.This is the reason why the lean cost management is so important.This paper reveals the background of the selected topic significance and expounds the lean cost management theory,illustrates the lean cost management and the differences between the traditional cost management method and the superiority,analyzes the BW company applying lean cost management in the past in each link of the situation: high design cost,long time,low level of design,procurement way backward,the lack of supplier files and purchasing process specification,simple workshop cost accounting method,the imperfect logistics cost management system,lack of communication consciousness.According to the specific application of lean cost management,these problems include: specification design scheme,construction technology research and development team,just-in-time purchasing and set up the supplier files,equipped with information technology,import the homework cost method,improve production personnel quality,cooperation,and looking for the third party logistics providers to build logistics flow diagram,using 6S management,etc.,and lean cost management guarantee measures are put forward.Finally,BW lean cost management of the company after evaluate the effect of cost management,through time index,cost index and quality index of really feel the advantage of the cost management.Through lean cost management can we effectively solve the existing cost management defects of BW company.Eliminating the non-value-added operation,avoiding the waste of resources,so that BW company can find the suitable product positioning and customer crowd in the fierce homogenization market.The successful application of the case also will guide more enterprises pay attention to the advantages of lean cost management,draw lessons from more fresh ideas,optimize enterprise resource allocation,promote the economic development of small and medium-sized enterprises in our country.