A Study On Enterprise Cost Management From The Perspective Of Lean

Since 2007,China's economic growth rate has declined year by year,the industrialization process has entered the middle and late stage.Under the economic environment of stable demand and excess supply,the CPC Central Committee put forward the concept of ‘supply side structural reform' in November 10,2015.‘Remove inventory,leverage,reduce costs,make up the short board' has become the focus of the work of reform.With the concept of ‘supply side reform',it is imperative for enterprises to reduce costs and maintain competitive advantage.Modern enterprises use lean thinking to guide the production management.It is useful for eliminating all forms of waste in production,reducing costs,and seeking the maximization of enterprise value.In a stable-demand economic environment,the survival and development of enterprises is depending on their ability to reduce cost and generate earnings.Modern enterprises apply lean thinking to guide the production management,which helps reduce all kinds of waste and pursues the maximization of corporate value.Under the guidance of lean accounting theory,the core idea of enterprise cost management is the value stream cost management,which aims at minimizing the value stream cost,increasing the value of the enterprise,and meeting the demand of customers.Value stream cost management is no longer based on profit.It creates a new thinking space which is different from the traditional cost management mode.It can provide valuable information for the enterprises' cost decision-making,help improve the level of profitability.What's more,it also helps enterprises to identify waste and useless transactions in the process of value flow,eliminates waste and increases enterprise value.Finally,it provides information for the continuous improvement of lean enterprise system,enables enterprises to grow healthily and fast on the road of lean.This paper reviewed the theory of lean thinking and cost management,combined with the ZHDQ lean manufacturing case investigation application of constant electrical lean production,then analyzed the existing problems in cost management.We have found the ZHDQ's cost accounting information is unfaithful,the inventory level is high,and the traditional cost management method is unable to meet the demand of the lean production management.In this paper applied lean cost management to the constant electric with the core ofvalue stream cost management and designed the constant electric cost management operation program.Lean cost management operation scheme designed JIT inventory management decision to help improve ZHDQ's inventory management.Using value stream cost accounting avoid the complex cost proportion,and then expounded more suitable value stream cost accounting method for lean manufacturing.Then this paper explained how to use the value stream cost and product cost characteristics to make product decisions.In this paper,we constructed a framework for the performance indicators of lean enterprises,and promote the continuous improvement of lean cost management,so that the performance evaluation method can be applied to the lean enterprise.At last,the application of classified statistics is introduced,and the results of value stream cost accounting,performance evaluation index and resource capacity analysis are systematically demonstrated.The research of this paper provided a set of applicable lean cost management plan for the implementation of lean production management,and put forward some concrete proposals and suggestions for the implementation of the cost management of the lean enterprise.