Lean Cost Management In QX Company Applied Research

As an important part of China's economic development,manufacturing industry has an indelible meaning for promoting China's economic development.In recent years,the development of economic globalization has become more and more mature,the industry market competition is more intense,the situation of manufacturing industry in our country is depressed.In order to reverse this situation,it is of great importance to enhance the profitability of enterprises and strengthen the cost management of enterprises.However,in the traditional concept of cost management,in order to improve the profit of the enterprise,it mainly relies on raising the price of the product to realize,ignoring the cost management itself.Under the management of the market mechanism,the enterprise to improve product prices may lead to short-term profits for the companies,but the trouble with this is the product diversity,and was replaced with the insurance enterprise crisis,and enterprise in the cost management to focus on cost accounting this afterwards mechanism that ignore STH and beforehand control.Therefore,the absence of traditional cost management concept is a severe test for enterprises today.To change this situation,the importance of introducing lean cost management ideas is growing.This article analyzes the idea of lean cost management,study of lean cost management involves content,apply it to QX company,in order to solve the QX company cost management process of the actual problems.Structure of this article mainly divides into four parts,the first in the first part of this article,based on literature research at home and abroad,introduced to the lean cost management concepts,and to analyze its content,and expounds the advanced nature of the lean cost management;Second in the second part of this article,in view of the QX company actual situation,combined with the SWOT analysis method,research on the current situation of cost management and analysis,found in design,procurement,logistics,production,services,the five aspects of cost management are insufficient,the main problems include design link cost management deficiencies,purchasing cost management system is not sound,the link of logistics cost management is not comprehensive,production cost management is not perfect,the service link cost management efficiency is low;Again in the third part of this article starting from the practical problems of QX enterprise,in view of the design,procurement,logistics,production,services,these five aspects,respectively designed lean concrete application scheme of cost management,and the improvement of the main measures include specification process,centralized logistics cost,optimize the production layout,optimize production line balance,perfect aftersales service,etc.,and rebuild the enterprise for QX company design stage of the process,in the product design phase when considering the cost factor,with advance forecast for enterprise cost management mechanism,at the same time for enterprises to design the specific 5S standards,applied to practical production,optimizing production way,real lean cost management of a complete set of scheme was applied to enterprises,improve enterprise cost management problems;Finally in the fourth part of this article,through the specific case of QX company lean cost management mode is analyzed,the application of comparing with previous cost management mode,found that the cost control effect is obvious,and proposes to strengthen lean culture cost,improve the cost management organization safeguard measures,thereby improve the lean cost management of the enterprise.