Research On The Application Of Lean Cost Management In Y Company

Economic globalization has brought many opportunities for economic development of China,but it has also brought many challenges.With the influx of foreign companies,more and more advanced management concepts have been introduced into local companies of China,and cost leadership has become a major advantage for companies to participate in global economic competition.The traditional cost management only focuses on the production process,and simply accumulates the raw materials,labor costs,manufacturing overhead,etc.to form the product cost,which is used as the standard for cost management It's only when the actual cost exceeds this standard that companies control costs.This is a passive approach to cost management.Through research on Toyota Production System in Japan,I found that extending lean production to the entire enterprise can promote cost management of enterprises.More and more enterprises in China have begun to implement lean production.However,after investigation,most companies only regard lean production as a production tool,and they do not extend to design,procurement,logistics,and service.The waste phenomenon can be seen everywhere.Although these companies have adopted advanced lean production methods,lean cost management is rarely used by enterprises.The company's inventory is still retained,and the deadline of delivery is not effectively advanced Therefore,this thesis selects a company that has implemented lean production as an example,analyzes the current status and problems of cost management,and uses lean cost management to formulate application plans for its cost management.It provides a set of solutions for enterprises which has implemented lean production or would have implemented lean cost management.It has a lot of reference significanceThe first part of the thesis is an introduction.Based on the research background and research significance,this thesis summarizes the research literature at home and abroad from three aspects of lean production,cost management and lean cost management,and explains the research methods in this thesis.The second part is the basic concept and related theories.It explains the concept of lean cost management and related theories,analyzes its advantages,and uses Baosteel Group's successful use of lean cost management to prove the rationality of lean cost management.The third part is the analysis of the current situation and problems of Y company's cost management.The main problems are in three aspects of unreasonable product and process design,high procurement cost and low production efficiency.This chapter will deeply analyze the current situation and reasons of Y company from these three aspects.The fourth part is Y company's lean cost management application program research.This chapter combines the target cost method,value stream management and J cost theory with the lean cost management principle to create the implementation conditions for lean cost management,and determine the key point of cost control as lean design cost management,lean procurement cost management,lean production cost management,and specific measures are proposed from these three aspects.The fifth part is the safeguard measures for lean cost management of Y company.It promotes the implementation of lean cost management by improving the organization of lean cost management,improving the quality of human resources and cultivating lean company's culture.