Research Of Lean Cost Management Applied To Feed Processing Enterprise

China's feed industry faces a new reshuffle, how can the feed enterprises survive and maintain the sustained development of the vitality in the fierce competition? There are three basic types of strategies for the competitive advantage of enterprises including low-cost strategy, the difference of strategies and specific business. Because of the low barriers to entry, the high degree of homogeneity of the industry and low profit margins, Feed processing enterprises would have to choose the low-cost competitive strategy. Lean thinking as the advanced managing ideas of modern manufacturing is one of the important ideas for the enterprises to realize the low-cost business strategy.The application of Lean thinking to the enterprises' cost management is also known as lean cost management. The Lean Cost Management is to create value for customers under the guidance of thinking in reverse, and is the enterprise's entire life cycle's whole cost management under the structure of the target cost, cost sustaining and cost improvement.Research of lean cost management which was stated on the basis of theory led to lean cost management of the general theory. Through analyzing the advantage and disadvantage of lean cost management, lean cost management was summarized in combination of the feed processing enterprise's cost management's feature.After the theoretical analysis and the recognition of the industry's cost management, the paper took the lean cost management of Jinzhou East hope Animal nutritional Co. ltd.(hereinafter referred to: "Jinzhou hope") as an example, analyzed the specific measures and the result. From the experience of success and problems encountered in the implementation of the lean cost management, some inspirations of cost management in lean thinking from the point of feed processing enterprises was concluded.