Research On Cost Management Of Electronic Industry Under The Lean Production

Electronic information industry is a industry of strategic, fundamental, pioneeringin national economy and the focus of national strategic competition. As the basicindustry of the electronic information industry, electronic manufacturing industry has apivotal position in the national economy. Facing with complicated external environmentand internal transformation, it is urgent to improve the manufacturing technology andmanagement. Lean production is best choice to optimize production system, improvecost constantly and ascend enterprise competitiveness. Therefore, it is regarded as ajewel by a great number of manufacturing enterprises. However, by building the leancost management matches with lean production mode, can eliminate all waste, reducecosts and enhance the competitiveness of enterprises.Combined with the strategic management and lean cost management, this paperexplores the implementation of the lean cost control in electronics manufacturingenterprises by using the combination of the literature research and survey researchmethods. Above all, through reading a large number of literature, the author systematicresearch theory and method of cost control and lean manufacturing mode. Then throughonline data and national policy, this paper summarizes the development stage, scale andmacro development environment of electronic manufacturing enterprise at present, andfinds out the problems of cost control existing in the electronic manufacturingenterprises by enquiries. Through analysis these problems, this paper summarizes fivereasons: insufficiency of the technology innovation, non-consummate cost informationsystem, shortage of lean cost management concepts, lacking of personnel management,non-sound incentive and constraint mechanism. Aiming at these five aspects, the authorputs forward five suggestions: the practice of technology innovation, improving costinformation system, implementing lean cost management, strengthening the personnelmanagement and improving the incentive and constraint mechanism. And by describingthe measures of Lean cost control in F, the author hopes it is useful for other electronicmanufacturing enterprises to build lean cost management system. Finally, electroniccompanies should be guided by the strategy and pay attention to the management ofstaff, time, quality, the whole industry chain. And the difference of strategic position,the development scale and operation mode in different electronic manufacturing companies, improvements of cost control process must be tailored.