Study On Value Stream Cost Management Under Learn Production Orientation Of Nn Tobacco Factory

At present,China is a major tobacco producer in the world and is in a leading position in the tobacco consumption market.As an important part of China’s state-owned economy,the tobacco industry has played a positive role in the process of China’s rapid economic development.While the tobacco industry is developing rapidly,it is also facing competition and challenges from home and abroad.At present,the renewal and iteration of industrial products are rapid,the production competition is fierce,the cost of materials and labor continues to increase,and the industrial profit gradually narrows.Facing the current situation,tobacco enterprises should adjust and change the production,operation and management mode to promote enterprises to get out of difficulties.Based on the implementation of lean production management in NN cigarette factory,this paper studies the company’s cost management model from multiple dimensions.First,sort out the problems existing in the current cost management mode of the company,and think that the current cost accounting information of the company is distorted,the cost planning is not in place,and the performance appraisal is not in place.Second,it deeply analyzes the causes of the company’s cost management problems,and believes that the main reason for the problems is the company’s lack of the concept of "customer first",and the cost accounting indicators,performance appraisal system and organizational structure do not match the lean production mode.Thirdly,in view of the above problems,this paper puts forward the application idea of value stream cost management mode,and believes that the value stream cost management mode is suitable for the actual operation of enterprises.Through this mode,the company’s working philosophy will change from "quantity" to "value".In the product R & D stage,decompose the target cost of the product through the quality function deployment(QFD)tool,intuitively understand the demand distribution of customers,and then realize the optimization of cost management in the R & D process;In the process of product production,identify and eliminate unnecessary non production links with the help of value flow analysis table,and improve and optimize according to the "three steps" of value flow analysis,so as to improve the adaptability between the current cost management method and lean production.Fourth,put forward relevant safeguard measures in four aspects: concept improvement,construction of value stream organizational structure,talent training and information construction.Through the in-depth study of this paper,it is considered that the implementation of value stream cost management is conducive to improve the management level of enterprises,promote the lean production of NN cigarette factory,improve the economic benefits of enterprises and ensure the development of enterprises with more vitality.The research of this paper provides some references for tobacco manufacturing enterprises to improve cost management methods based on lean thinking.