Study On Application Of Lean Cost Management Based On Whole Value Chain

In today's environment of rapid economic development,the competition among enterprises is further increased.In order to gain competitive advantage,according to porter's theory of competitive advantage,enterprises can choose three competitive strategies of low cost,differentiation and centralization.In the low-cost strategy,the price of goods is determined by the market.Therefore,only by reducing the cost as much as possible can the enterprise obtain large profits,and the lean cost management emerges at the right moment.Lean cost management applies the concept of lean to cost management,and applies value chain analysis method to extend lean cost management to the whole value chain,improve cost management in all links of value chain,and eliminate non-value-added operations.First of all,it is feasible and necessary for photovoltaic manufacturing enterprises to apply lean cost management.Due to the competitive pressure,photovoltaic production enterprises need to adopt more scientific management mode to maintain their competitive advantages.In terms of cost management,The lean cost management mode can help photovoltaic production enterprises gain competitive advantages.Secondly,lean cost management is a scientific cost management model.On the premise that the lean cost management mode meets the customer demand,it adopts the lean cost management tool to improve the production and operation cost of the enterprise in all links of the value chain.At the same time,it front-loads the cost management,improves the product structure and controls the product cost from the source.The study of this case and several studies show that lean cost management is a scientific and advanced cost management model.Thirdly,the specific situation of applying lean cost management in each link of the value chain was analyzed,and the lean cost management analysis framework was used to summarize.Finally,the conclusion of this paper is drawn.After comprehensive analysis,the following four conclusions are obtained:First,it is feasible and necessary for photovoltaic manufacturing enterprises to apply lean cost management.In recent years,the external environment of the photovoltaic industry has become increasingly unfavorable.If photovoltaic production enterprises want to maintain their competitive advantages,they can only start from the inside of enterprises and adopt more scientific and advanced lean cost management.Second,the implementation of lean cost management has subverted the traditional production management mode.Preposition cost management to make product cost more in line with market positioning on the premise of mastering market trends.At the same time,use the lean cost management tool to continuously improve the cost management level of the enterprise,so as to continuously improve the production efficiency and market competitiveness of the enterprise.Thirdly,apply the information system actively to improve the efficiency of lean cost management.In the information age,we should actively use the information system,combine the information system with lean cost management,improve the efficiency of lean cost management,improve the efficiency of enterprise production and operation,and reduce business risks.Fourthly,lean cost management can be applied not only to the photovoltaic industry,but also to other industries such as the transportation industry in the service industry.This paper selects a company in the photovoltaic industry that is in a leading position in cost management.Through the analysis of its application of lean cost management,it summarizes the framework of the company's application of lean cost management and its reference significance to companies in the same industry.Meanwhile,other industry companies can use it as a process or activity benchmark for learning.