Research On Lean Cost Management Of Seed Potato Enterprises From The Perspective Of Supply Chain

Under the background of "potato main grain",governments at all levels have formulated and implemented a number of policies and measures to promote the development of potato industrialization.The demand for seed potatoes is growing,and the quality requirements are getting higher and higher.Inner Mongolia has become the main production area of potato products and virus-free seed potatoes in the domestic due to its unique natural conditions.Seed potato enterprises are constantly increasing in the autonomous region,which promotes the rapid development of the national potato industry.However,it also aggravated the disorderly competition among seed potato enterprises,which caused the prices of land transfer fees,pesticides,fertilizers and labor to continue to rise.At the same time,the internal cost management of the enterprise is not perfect and imperfect.The high cost of seed potatoes makes the profits of enterprises decline,which has become the bottleneck of the survival and development of seed potato enterprises.This paper takes the cost management of Inner Mongolia ZF potato seed company as a case,to reduce the cost of case enterprises and realize the lean management of their costs,mainly concerned with the supply chain system in the breeding process of seed potato production.This paper through the application of lean cost management theory,to analyze the problems of the company’s non-standardization in the procurement,production,warehousing and sales links,as well as the backwardness of the cost accounting method,the imperfect on-site operation system,and the ineffective management of personnel.In response to the above problems of the company,we have developed a lean cost management system suitable for seed potato enterprises.These include measures to standardize procurement processes,implement activity-based costing,standardize on-site management,and strengthen personnel management.Therefore,the necessity and importance of implementing lean cost management in case enterprises.It is hoped that these lean cost management measures can be adopted to promote the company’s sustained and healthy development.