The Application Of Lean Cost Management In State-owned Enterprises

Lean cost management,mainly from the lean thinking by lean tools,starting from the enterprise value chain cost,try to eliminate the existence of value chain in cost,meet the needs of enterprises to reduce the cost.The theory and practice of lean cost management are in the initial stage in China,and lack of a complete process research system as a reference and guidance.Based on the domestic and foreign literature and practice,this paper summarizes the concept and significance of lean cost management in China,and compares it with the traditional cost management.The current domestic and international economic and political situation,the state-owned enterprise of our country is at an important stage of the reform,the lean of lowering the efficiency of state-owned enterprises has become an important way to promote the development of management,to the management and efficiency,also is the booster of the reform of state-owned enterprises.In this paper,the state-owned enterprises are facing the environment and problems are analyzed,it is imperative to implement lean cost management of state-owned enterprises.In view of the problems existing in state-owned enterprises,this paper analyzes the Kunming cigarette factory.Kunming cigarette factory as the practice of lean management of enterprise early,to benefit from the policy guidance and leadership support,companies in the exploration of lean management,has accumulated valuable experience in lean cost management,but also effectively,enterprise cost competition,strategic restructuring needs,there is an urgent need to strengthen the support of lean cost management efficiency.The surface does not match,the lack of coordination problems facing the implementation of the Kunming cigarette factory,imputation for the enterprise lack of process management system perfect.In this paper,the implementation of lean cost management of Kunming cigarette factory as an example,the enterprises are facing difficulties,in the case of process design,analysis and design of all aspects of the enterprise lean cost management,scientific construction of the lean cost managementprocess system.The implementation of lean cost management from the base cost,extending to the auxiliary support.All processes to build lean organization,diagnosis,planning,and gradually promote the continuous improvement process as a main line,and summarizes the whole process,full of lean cost management process,describes the main contents of each part of the process,also from the data on the exact good lean cost management on enterprise development.In the case analysis at the same time,this paper also summarizes the Enlightenment of the implementation of lean cost management of state-owned enterprises,and belongs to the many aspects of reference,also put forward improvement suggestions.Taking Kunming cigarette factory as an example,is the implementation of lean cost management in state-owned enterprises to provide a good reference and establish a benchmark for the state-owned enterprises can be based on their actual conditions,constantly improve and enhance the level of lean cost management.It is hoped that the practice of Kunming cigarette factory will guide the state-owned enterprises to carry out lean cost management,reduce the efficiency and improve the state-owned enterprise reform.