| Lean Six Sigma is to help enterprises to make rapid improvements in production cost,product quality,production efficiency and other aspects through the combination of Lean Production and Six Sigma management tools,so as to realize the improvement of enterprise quality,efficiency,benefit and the reduction of operating costs.T enterprise is a manufacturing enterprise mainly producing concrete segments,concrete prefabricated components and commercial concrete,and in order to improve its operating efficiency and control operating costs,the Lean Six Sigma was introduced into its cost control link to enhance the company’s cost management ability and its own competitiveness.Firstly,lean management and Six Sigma,and summarizes the lean management theory and Six Sigma management theory,providing theoretical guidance for this study.Through the description of the production and operation status of T enterprise,this paper analyzes the problems affecting the company’s product cost control,including the high maintenance and return costs caused by product quality problems,the increase in storage costs caused by extensive inventory management,and the waste of resources caused by excessive temporary plans.The reasons for the problems include weak awareness of cost control based on product quality,imperfect cost control system based on production operation,and insufficient concept of lean management of production planning.On this basis,based on relevant theories,this paper analyzes the implementation from three stages:definition,measurement and analysis,and makes concrete improvement measures by implementing the refinement of product inspection standards and plans,implementing the refinement of production operation management,implementing the lean management of inventory,and improving the production plan outline.Propose continuous improvement measures to strengthen the construction of the quality management organization in the company.Based on Lean Six Sigma and cost control related theoretical tools,the cost management of T enterprise is improved and achieved good results.This paper studies the cost control from the perspective of enterprise production and operation management,especially the cost analysis based on the cost problems caused by business activities such as quality,inventory management,and production planning management,which provides a new perspective and reference for enterprise cost control.At the same time,the Lean Management Theory and Sigma Management Theory are integrated,and based on the management concepts of the two,manufacturing enterprises are guided to do a good job in production cost control,and suggestions are provided for enterprises to use new management tools to improve cost control capabilities.Results of this study not only enriches the improvement cases of the combination of Lean Six Sigma management and quality cost control,but also has certain practical reference value for the quality cost control of manufacturing industry. |