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Research On Production Cost Control Under The Injection Molding Workshop Of YF Company Based On Lean Reform

Posted on:2022-11-01Degree:MasterType:Thesis
Country:ChinaCandidate:M Q LiuFull Text:PDF
GTID:2492306782950209Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the impact of economic globalization and the new crown epidemic in 2020,the competition of enterprises is becoming increasingly fierce,and the survival of enterprises is based on the pursuit of cost minimization and advanced cost management methods.However,at present,the manufacturing industry’s awareness of manufacturing cost control is still relatively thin,the cost control method is more traditional,and the concept of cost control is relatively backward.The operating model of the manufacturing industry is C2 C,which cannot use the materials,labor and costs just right,resulting in a waste of resources.Lean production is different from the traditional production method,emphasizing the full use of all production resources,maximizing benefits,reducing costs,encouraging full participation,finding and solving problems in production,and advocating the maximum benefit with the least resource input.For the manufacturing industry,it is necessary to study the control of manufacturing costs under lean production.Based on lean production theory and cost control theory,combined with the cost structure and cost management characteristics of YF’s current products,this thesis conducts in-depth analysis and research on the current situation of manufacturing cost control of YF’s injection molding workshop,and explores the manufacturing cost control method applicable to YF’s injection molding workshop.Therefore,the author finally chose lean production,and proposed targeted improvement measures through the dilemma of direct materials,direct labor and manufacturing costs in the injection molding workshop.This thesis selects the two representative products with large output and the highest proportion of operating income as the analysis objects,and integrates lean thinking into the three aspects of manufacturing costs through the lean reform of the cost of materials,labor and cost.The use of lean production in the U-shaped assembly line,rapid mold change and other methods to achieve no waste in the injection molding workshop,reduce manufacturing costs.The expected financial effects of materials,labor and expenses after the adoption of lean strategy are displayed,and the saving effect of lean production on manufacturing costs is clearly reflected.The research in this thesis puts forward specific plans and related suggestions for the manufacturing cost control of YF’s injection molding workshop,and is expected to help YF’s injection molding workshop further promote lean cost management,and comprehensively apply lean production concepts to guide production management and manufacturing cost management.At the same time,the research results of this thesis also have certain reference significance for other small and medium-sized manufacturing industries to carry out manufacturing cost control work.
Keywords/Search Tags:Manufacturing, Lean production, production costs
PDF Full Text Request
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