Research On Cost Management Of SD Manufacturing Enterprise Based On Lean Production

In today's society,the internal and external environment faced by enterprise development is becoming increasingly severe.The competition of modern enterprises has not only been reflected in products or services,but has expanded into the entire supply chain of enterprises.Under this circumstance,enterprises need to effectively transform the traditional cost management methods.As a production-oriented manufacturing enterprise,SD enterprise are shifting from high-volume production methods to small-volume,multi-variety production methods.On the one hand,the enterprise learns the latest cost management theory related to lean production,and on the other hand,it achieve the scientific combination of lean production practice and cost management theory.Based on the related research on lean production cost management at home and abroad,this paper uses literature research method,case analysis method and comparative analysis method to study and analyze the practice of lean production cost management of SD enterprises.This paper is mainly discussed from the following six parts: The first part mainly introduces the research background,purpose and significance of lean production cost management,and related literature review,and then elaborates the research content,methods and innovation points;The second part mainly summarizes the definition of concepts related to lean production and lean management,and the theoretical basis of lean cost management;The third part,taking SD enterprises as an example,summarizes the basic situation of SD enterprises,analyzes the motivation of implementing lean production and the implementation strategy of current lean production;The fourth part,according to the development status of SD enterprise lean production,analyzes the effectiveness of cost management after implementing lean production and the problems existing in cost management;The fifth part summarizes several optimization measures for the lean cost management of SD enterprises,for example,optimizing the integration of lean production and cost management,improving the lean cost information system,strengthening the training of lean production cost management,using the activity-based costing method for cost accounting,and strengthening the incentive and restraint mechanism of enterprise;The sixth part is conclusions and shortcomings.Through the research on lean production cost management of SD enterprise,it is expected to improve the cost management level under the lean production of SD enterprise,and also provide reference suggestions for the cost management of manufacturing enterprises in China.