Analysis And Research On The Lean Cost Management In Food Processing Enterprises

With the market environment competitive increasing at home and abroad, food processing enterprises are facing an awkward position of low profit margins and high cost pressure, besides, customer's requirements becoming higher in product quality, varieties in types and shorter in turn over time. Whereas, the price for product without a significant increase. Thus, more and more companies are starting to seek a way that can fit their own development to control cost.The paper demonstrate Lean Cost Management application to the food processing industry, which using the method of quantitative and qualitative analysis as well as theory with practice. Start form analysis the current state of the cost management of food processing enterprises, then summarizes the problems and shortcomings in cost management area, followed by build a food processing enterprises lean cost management system both inside and outside of a company and apply them to actual case. By analyzing the external value chain and using the dynamic pricing game model, cost improvement in value chain with company D as core is developed and it is also the lowest point of overall cost. Lean cost management of inter enterprise is based on the main methods of cost programming, cost reduction and cost improving, breaks down the lean cost target of the reduction link. From the viewpoint of industrial engineering, an improvement and application method of the cost management is developed to enhance the company's competitiveness.