Research On The Integrated Application Of MFCA And Lean Tools In H Injection Molding Enterprises

As China’s economy enters the "new normal" period,the development of the manufacturing industry is faced with severe challenges and many problems,and it is necessary to transform to a sustainable development model featuring high profits,low energy consumption and low emissions.The Fifth Plenary Session of the 19 th Central Committee of the Communist Party of China has also put forward new requirements for environmental protection and green transformation of economy and society,and the comprehensive economic and ecological benefit evaluation has gradually become an important trend of enterprise economic decision-making.In the process of enterprise decision-making,how to effectively find problems and quickly put forward solutions is the direction that every enterprise is seeking.Material Flow Cost Accounting(MFCA)is an analytical and diagnostic tool that can clearly show the inefficiency points in the production process.Lean Production Management,on the other hand,can be used as a problem-solving tool to eliminate all types of waste in the Production process through incremental cycles of continuous improvement.The integration of the two will help to realize the synergistic symbiosis of economic and environmental benefits of enterprises and improve the decision-making efficiency of enterprises.In this paper,under the guidance of green sustainable development goals,with material flow cost accounting and lean management related theory as the foundation,the dialectical relationship between the two as the main line,portrays the material flow cost accounting and running mechanism of the integrated application of lean management tools and collaborative path,constructs the material flow cost accounting model with lean management tools integration methods,and the injection molding processing and manufacturing enterprise H company as a case study,using the method of integration of the production process of H company accounting and evaluation,to find the efficiency of these points,analysis the reasons for the improvement,and strive to give attention to two or morethings enterprise development,resource efficiency and ecological environment in three aspects,In order to achieve the ultimate goal of sustainable development of enterprises,it provides theoretical reference and practical inspiration for the sustainable development of China’s manufacturing industry and the promotion of the "14th Five-Year Plan".