A Study On Lean Cost Management Of ZJ Group

As a large-scale gold mining group, ZJ group always insist on taking pure gold industry as its development direction, continuously promote competitive advantage, optimize operation management, seize the opportunity of value investment, create abundant return for shareholder. As the development of economic society, this industry face more severe market and management constraint, Mainly reflected in:firstly, market embarrassments, gold price long-term downturn, external market depression; secondly, increasingly rigorous environmental protection and production management, gold industry belong to high-danger occupation, safety is the basis of enterprises exist in society, the safeguard of normal operation; thirdly, cost management mode is relatively backward, part of enterprises still affected by planned economy, follow the extensive operation and management mode all the time. Facing current a series of limitation and constraint, gold industry how to realize "Adverse Circumstances Develop well" by economizing on the use of funds, reducing consumption, cutting down the production management costs, cultivating economic endogenous power, become a great subject should be resolved urgently in the theoretical and practical area.This paper adopts the methods of Theoretical Analysis and Case Study. Firstly take the method of Case Study, by means of field survey, roundly grasp the vital information of gold industry and the cost management reformation of ZJ group; in the same time employee Theoretical Analysis, systematically systemize the problem that exist in the internal and external constraint condition and current cost management which the enterprise is faced with, introducing a little cutting-edge Management Accounting Theory such as lean accounting view, combining the feature of mineral resource industry with the practical situation of ZJ group, finally develop the implementing scheme to solve problem.Based on the practices of the case company in recent years, the passage sorts out the problems and puzzles of gold enterprises whose traditional cost was limited under constraint. Proving the importance of the introduction and improvement of the lean thinking, and then leaning into the concept about lean thinking and lean cost management. Besides, it has discussed the basic idea of the improvement of the cost control about the mini industry, the implementation framework and specific measures, further analyzing the institutional barriers may face to improve the cost management, and from the accounting, human resources and information technology to implement security which was carried on the preliminary design.