Study On Application Lean Cost Management Based On CMA

With years of development,competition field of Chinese automobile industry has changed from incremental market to fixed-scale market.The competition is becoming increasingly fierce,and enterprises are also facing huge cost pressure.As the representative of manufacturing industry,the cost elements and influencing factors of automobile industry are very complex.Traditional manufacturing cost management is not able to satisfy the needs of competition due to insufficient management precision,disconnection between operation and finance,and poor cost improvement.Meanwhile,Japanese automobile enterprises have achieved better manufacturing efficiency and economic effectiveness with stable quality through the enforcement of lean manufacturing cost management.The topic of cost competitiveness promotion via the implementation of lean manufacturing cost management is worthy of research.This paper takes J product produced by CMA,a Sino Japanese joint venture automobile manufacturing enterprise,as an example.Under the traditional manufacturing cost control mode,its cost is higher than the industry level,and issues such as lack of labor,energy,maintenance and logistics cost control,rough energy management and obscure logistics costs existed.Therefore,CMA introduced lean manufacturing cost management system with the goal of improving product cost competitiveness.Through deepening the integration of operation and finance,taking "continuous elimination of waste" as the core,and following the steps of "cost driver analysis-exposure of waste-use of tools and methods to reduce waste-continuous improvement",CMA has successfully achieved cost improvement and product competitiveness promotion.In the meantime,CMA constantly explores and innovates cost control mode and method,such as implementation of HPU cost management method to optimize labor cost,establishment of urban unit vehicle model to optimize logistics cost,implementation of lean management for energy cost,application of life cycle management method to optimize maintenance cost,etc.The application of lean management tools helped CMA achieve accuracy,systemization,and integration in manufacturing cost management.Lean manufacturing cost management has achieved remarkable results in economic benefits,tools and methods,system and mechanism,and cultural atmosphere.The research significance of this paper first lies in the substantial effect of lean manufacturing cost management carried out in Chinese manufacturing enterprises and the existence of its extensive application space.Second,based on the concept of "continuous elimination of waste",the lean manufacturing cost management philosophy and standardized process are formed;Third,in the cost analysis and improvement practice,various modeled approaches should be employed in conjunction with cost characteristics to identify inefficient operations,disclose waste and finally eliminate waste in a more effective manner;Fourth,lean manufacturing cost management requires better integration of operation and finance and their mutual synergy.