| With the development of domestic economy entering a transitional period,domestic enterprises have passed the golden period of barbaric growth,facing such problems as insufficient innovation ability,insufficient production factors,and the need to improve service quality.Household appliances manufacturing enterprises,as one of the most representative industries in the domestic market,also have the above problems.Kitchen and electrical enterprises are known as "the last profit highland of household appliances manufacturing enterprises",but with the continuous promotion of the transformation and upgrading of the whole supply chain and the contraction of the real estate market,the kitchen and electrical market also ushered in the turning point of industry development,and the sales growth momentum stagnated in 2018,even the first half of 2018 ushered in negative growth.Under the background of this industry,it is of great significance to study how to deal with the pains of the transition period as a kitchen and electrical enterprise.This paper takes S enterprise,one of the leading enterprises in kitchen and electricity industry,as an example.Firstly,taking lean cost management and supply chain as the theoretical framework,it analyses the main contents of lean cost management and supply chain theory,expounds the mutual influence and relationship between supply chain theory and lean cost management,and analyses the theoretical basis of the two above-mentioned enterprises.A theoretical study,I believe that lean cost management must focus on the actual situation of the supply chain upstream and downstream,clear the importance of improving all aspects of the supply chain to achieve lean cost management,in order to maximize the optimization of enterprise costs,improve enterprise cost management and core competitiveness.Secondly,the cost profile of S enterprise is analyzed,and the influencing factors of each part of the cost are obtained.The weight of each influencing factor is obtained by analytic hierarchy process,and the influencing degree of each influencing factor on S enterprise cost management is confirmed by questionnaire survey.Aiming at the problems in the cost management of S enterprise,this paper puts forward the objectives of lean cost management based on supply chain,clarifies the principles of lean cost management based on supply chain,integrates budget control,supplier management,process reengineering,psychological pricing strategy and continuous improvement plan,and forms a lean cost management system based on supply chain.It also proposes to improve the concept of cost management,establish a lean cost management team,implement the assessment of lean indicators,and improve the security system of information systems. |