| This paper analyzes the current situation and optimization strategy of production cost control of TB company,aiming at finding out the cost waste factors,optimizing the methods and ways of cost control,determining the ideas and methods for future improvement,and promoting the modernized lean cost control method.Achieve the goal of reducing waste,reducing costs,and gaining cost competitive advantage.Firstly,using the method of comparative analysis,analyze the differences with the advanced enterprises in terms of output,quality,human resource allocation,unit cost,etc.,and find out the space for optimization;use the eight waste principles of lean production,respectively,waiting for waste,bad waste,inventory Analysis of key factors affecting production cost control in terms of waste,handling waste,etc.Secondly,using the principle of fast switching(SMED),analyze the status quo of the empty kiln problem,find the optimization and improvement strategy,and improve the huge waste problem of the empty kiln waiting;use the theory of logistics layout optimization to analyze the problems of raw material transportation and finished product transportation,and The optimal path method plans a scientific logistics route map to reduce the waste of logistics costs;using QCC improvement methods to improve the problem of bad waste,reduce bad quality waste,and achieve the initial improvement goal;The waste is mainly through the implementation of TPM,the establishment of equipment management system,improve the overall efficiency of equipment,and achieve the purpose of reducing maintenance costs.Finally,the overall research and improvement were evaluated.The various cost factors were greatly reduced.The comprehensive annual cost exceeded the company’s expected target,and the lean production cost control system was initially formed.Research shows that the competition of enterprises is the competition of comprehensive strength.The improvement of comprehensive strength requires the construction of lean production methods with innovative capabilities to promote continuous improvement.Scientific use of lean cost-benefit concepts to guide the improvement of all aspects of production and manufacturing,in order to maximize waste elimination,reduces costs,reduce staff and efficiency,and establish a lean cost control system to achieve sustainable competitive advantage. |