A Study On JM Lean Cost Management From The Perspective Of Value Chain

There is no doubt that cost plays an important role in any enterprise.Every change in the cost management mode will affect the cost calculation of the enterprise,the profit and even the profit and loss of the enterprise.Facing the severe situation of today’s social development,the problems faced by the manufacturing industry have been exposed.Many manufacturing enterprises have carried out a series of reforms.Improving competitiveness is the inevitable choice for the development of enterprises.At present,the cost management of China’s manufacturing enterprises still has some disadvantages,such as one-sidedness of information,unitary content,and lack of scientific management objectives,which cannot meet the development needs of the industry and the market.To sum up,changing the original cost management system will become a necessary step for the development of enterprises.Therefore,this paper adopts case analysis method to select JM company for specific analysis and research,and puts forward relevant countermeasures.Paper USES literature research,comparative analysis,case analysis,through to the JM company existing cost management analysis,sums up the problems existing in the current,and the corresponding improvement scheme is put forward.Based on the knowledge of cost management and the concept of value chain,this paper analyzes the application of cost optimization from the perspective of value chain to manufacturing enterprises,and analyzes the advantages and disadvantages of applying value chain to the cost management of manufacturing enterprises.The implementation plan of JM company is made into a case to provide reference for other enterprises in cost management.The research is divided into six parts.The second chapter is the theoretical basis.The third chapter introduces the basic situation of JM company chapter four analyzes the problems and causes of cost management from three aspects.The fifth chapter proposes the optimization countermeasure to the company cost management question;Chapter six,summary and prospect.Paper by JM company research and based on understanding of the enterprise,analysis of enterprise cost management problems,put forward the method to solve the problem of cost management,such as the design of internal value chain link to purchase link optimization,external relations to optimize the value chain upstream and downstream enterprises,and set up on the value chain in the process of implementing the system guarantee of the enterprise should give.