| Cost management is an important part of modern enterprise operation management and financial management.The level of cost is often related to whether the enterprise can survive and develop in the fiercely competitive market.In recent years,due to rising raw material prices and rising labor costs,it is urgent for traditional manufacturing enterprises to find new breakthroughs in cost management.Theoretical research and practice show that the implementation of lean cost management is one of the important means for enterprises to enhance their comprehensive competitiveness.The management process runs through all major links in the production and operation of the enterprise.The key is to reduce costs and ensure profitability.This paper takes the production cost management measures of S plastic product manufacturing enterprises as the key research object,and discusses how this type of enterprises can apply advanced theories and tools of lean production cost management to guide practice,and break through the old production cost management pattern of traditional manufacturing enterprises.It makes its products stand out in the fierce cost competition,and the enterprise also obtains more long-term development.This paper organizes and summarizes the literature related to lean production cost management,constructs the analysis framework of lean production cost management at the target level and the operation level,and analyzes the lean production cost management activities of S plastic manufacturing enterprises based on this framework.How to set the specific goals in the paper,and explain how S plastic products manufacturing enterprises can effectively use various lean management tools at the operation level,and implement relevant production cost control and improvement measures to achieve automation and efficiency improvement,workshop other Specific lean production cost management goals such as cost reduction and product quality improvement,and ultimately achieve the overall goal of lean production cost management—low cost and high quality.The research results found that: first,by optimizing the production process,the S company achieved the automation and production balance of the workshop,effectively streamlined the manpower,increased the output,and reduced labor costs;second,the S company adopted preventive machine production and maintenance programs,which not only improves the efficiency of machine production,but also increases the output of the machine,and reduces the cost of machine manufacturing;thirdly,by effectively identifying the consumption of key resources,the S company has realized the control of the shared expenses such as workshop electricity and packaging costs,and the effectiveness Considerable;Fourth,through standardized operating procedures,6S on-site management and other lean measures,S company has achieved quality assurance in the entire manufacturing process,reduced product defects and production scrap,and improved customer satisfaction.The lean production cost management analysis framework constructed by this research provides a certain supplement to the relevant theories of lean production cost management.In addition,the author summarizes the successful experience of the enterprise through a comprehensive and detailed introduction and analysis of the case of lean production cost management of S enterprise,so that this research can provide a reference for the production cost management activities of other plastic product manufacturing enterprises.Practical value. |