XYT Company Lean Cost Management Implementation Evaluation Research

Lean thinking originates from the lean production mode,which summarizes the management thinking from the theoretical perspective and regards value as its key starting point.Under the premise of customer added-value orientation,through the organic integration of lean thinking and cost management ideas,a new concept different from the previous cost management has been formed-lean cost management,and it has also become a component of modern business management,showing increasing significance in corporate production and business activities.As a new cost management mode,lean cost management have two major objectives,one to reduce the resource occupied by management as much as possible,and the other to reduce the management cost.Lean cost management is widely applied in China's manufacturing industry.As a modern service industry,the express industry is an important social sharing service for one country,of which sorting and processing sites are quite similar to the production site of manufacturing enterprises.Therefore,lean management thinking can contribute to cost control in express enterprises and effectively improve their profitability.Taken the XYT Logistics Co.,Ltd.as the research object,the whole process of lean cost management implementation through lean management in the case company is amplified in this paper.Through analysis and comparison of the cost management results before and after the implementation of lean management,the key factors leading to successful lean cost management were discovered: the construction of the customer-oriented "house-type management structure" with full participation is the foundation of lean cost management;continuous activity development drives lean cost management;the establishment of a three-dimensional lean accounting system based on cost accounting,assessment,and analysis of value flow is the core of lean cost management.In the end,the conditions guaranteeing the successful implementation of lean cost management by XYT logistics co.,LTD are summarized in this paper.The case reappearance and analysis can provide reference for other express enterprises to adopt lean thinking to guide production management and cost management.