Research On Cost Management Of Company A Under Lean Cost Mode

Since the 1980 s,China’s reform and opening-up process has been accelerating,the market economy has been developing rapidly,the city has been accelerating construction,and the house real estate industry has been growing crazily,leading the rapid expansion of China’s elevator machine and elevator accessories market,effectively promoting the sustainable and healthy development of the national economy.At the same time,a large number of foreign-funded enterprises enter the domestic market,resulting in unprecedented fierce market competition.In order to further enhance the market competitiveness,the cost of operation and management has increased dramatically,the profit space has further narrowed,the profit level of enterprises has continued to decline,and the survival pressure of enterprises has increased.As the largest elevator parts manufacturer in Southwest China,company a is facing the same problem.With the increasingly fierce market competition,reasonable and effective cost control is the key to the survival and development of enterprises.For elevator parts enterprises,the core content of enterprise management is to improve and optimize the cost management system and implement effective cost control strategies.It is the key factor for an enterprise to occupy a larger market share to actively learn from and draw lessons from the experience of advanced achievements,to constantly reduce costs and expand profits on the basis of scientific and reasonable cost management concept.At present,the theory of cost management is developing constantly,from the traditional inherent cost management to the diversified integration idea,based on the supply chain minimization,which is a cost management concept recognized and implemented by a large number of enterprises.Taking company a as an example,this paper makes a series of research and Analysis on the optimization of enterprise cost management from the aspects of procurement,design,production and transportation.Starting from the current situation of cost management development of company a,the paper puts forward reasonable plans and measures to improve by grasping outstanding problems.Firstly,this paper introduces the specific content,background and related process of lean production mode,and analyzes it from the perspective of theoretical basis.Then,based on the relevant theoretical basis,it constructs a reasonable and effective cost management mode,and discusses the specific situation and objective needs of company A.Finally,according to the outstanding problems found in the research and analysis process,a series of targeted opinions and suggestions are put forward.Combined with the research results of this paper,it can have a positive impact on the Lean Development and cost management system improvement of manufacturing enterprises in China,and provide reasonable and effective specific experience,which is of great significance to promote the sustainable and healthy development of enterprises.