The Research On Cost Control Of Company A Based On The Lean Production

With the increasingly fierce market competition,the survival of most enterprises is based on the pursuit of cost minimization,excellent and leading of cost management.Manufacturing capacity and inventory is not matching the exist problems,the shortage of funds,corporate profits is not enough to support the production,business operation and staff of unemployment.At present,enterprise in China still have many problems,like old cost control methods,cost saving consciousness and lack of power.Cost control thought innovation comes from today's economic and social environment,economic and social environment reflect,reflect also determines the enterprise cost control methods and system of rules.For construction of a conservation-minded society,the traditional operation mode has a huge waste on humen and material resources,also include financial resources and any other resources,fail to have a global consciousness,So that the research means to how to effectively control and reduce the cost,in accordance with China's national conditions,conforms to the contemporary social development as well as the development of contemporary enterprises.Through summarized lean production and cost control research status both in China and abroad,application of lean production related theory and thought,to improve enterprise cost control.With A company as an example,based on the budget level,accounting level,specific implementation level,to analyze the assessment level and feedback level,fully reflect the superiority of lean production on the basis of cost control method.Enterprise cost control is not perfect and has place to improve and provide more effective and reasonable process,by building a lean production under the condition of cost control system,applying the idea of lean production and cost control the method of combining to help enterprises solve division of labor is not clear,the cost budget is not enough precise and cost waste existed in the process and system design of lean awareness deepening problems such as weak lead to personnel.Perfect the enterprise cost control,the cost budget,cost performance,cost evaluation,cost accounting and cost analysis of several aspects of research.For the present stage based on lean production as a guiding ideology for the cost control of enterprise improvement measures and Suggestions are put forward.