| In the new era of facing new and huge market changes,the uncertainty of the global economy has increased significantly,the economic situation has become increasingly complex,the cooperation and competition between global enterprises has become increasingly fierce,and many enterprises have even entered the stage of meager profits.In order to gain a foothold in the cruel market competition and enterprise game and seize the opportunity,lean cost management of enterprises is particularly important.Lean cost management has become the core competitiveness of enterprises,especially manufacturing enterprises.Strengthening the company’s lean cost management and continuously reducing the company’s costs is an important aspect of improving the company’s quality and efficiency,and also an important means for the company to gain competitive advantage in the brutal market competition.Based on the research of relevant domestic and foreign documents,this paper clarifies the concepts and theories related to lean cost management,and studies the lean cost management of R company in combination with the analysis of the industry background and current situation of R company in manufacturing industry.The purpose of this paper is to interpret the basic process and main business model of R Company’s management,and carry out systematic analysis on the five links of lean cost management process planning,accounting,control,analysis management and cost evaluation.The author found that there are many internal driving factors behind the actual problems in the current lean cost management process of enterprises,such as the defects of lean cost management plan,inadequate lean cost analysis,lack of effective lean cost control and imperfect financial cost control.This paper focuses on sorting and analyzing these factors,and further puts forward suggestions to improve and optimize R company’s lean cost management.The author hopes to provide help for the optimization of R company’s lean cost management and provide certain reference significance for enterprises facing the same problems in the same industry by preliminary combing the theoretical knowledge,in-depth analyzing the problems,revealing the reasons and putting forward countermeasures and suggestions. |