Researches In Cost Management Under The Lean Production

In the modern enterprise management, financial management has more and moreimportant position, especially in the face of fierce price competition in the market,theefficient cost management is particularly important. Improving cost management levelcan reduce product costs effectively, control business costs reasonably and improvethe competitiveness of enterprises significantly, thus plays a key role in the operationof the management of enterprises. So establishing a sound cost management system,applying advanced cost management techniques is an important work in the processof enterprise development.However, a considerable number of manufacturing companies limited bytraditional financial cost management thinking, cost management technology lack ofattention, links to predict and control costs before contempt production processes,often result in difficult to reach the target cost, product cost and high prices, productcompetitiveness is being undermined.This paper firstly describes the background andprocess of lean production methods,and briefly describes the contents of leanproduction, lean production methods associated with cost management theory.Thenbuilding lean production cost management model under the basis of this theory, itcosts planning to manage the design phase of development, and outlines theobjectives cost planning method, especially for costing a detailed analysis.Next,embodiments of A company analysis of the actual use of the model, and the practicalapplication of the company A will be discussed;Finally,this paper presentsdeficiencies of cost management of A company and recommendations forimprovement.Through this study, it provides some reference value for costmanagement of improvements of our country implementing lean productionmanufacturing enterprise,providing a choice of cost management model, so it hassome certain practical significance.