Research On Cost Control Under Lean Manufacturing Of H Company

Since the second half of 2016,with the launch of a large number of PPP projects in the fields of basic,water conservancy,public facilities and environmental protection,especially the construction of One Belt And One Road construction for engineering machinery,the engineering machinery industry in China has broken ice and returned to the spring,which is both an opportunity and a challenge for the engineering machinery industry.Enterprise production engineering machinery requires high investment cost,so how do you in a large cost base industry,through a certain management level and technical level,reduce the enterprise cost,improve their comprehensive ability and competitive advantage?Based on lean manufacturing theory and cost control theory,this thesis takes H company as the research object and gives the basic framework of the lean manufacturing process of general enterprises from the whole to the individual;Then elaborated the cost generation mechanism of lean manufacturing,mainly from product development design link,production link and marketing link;Finally in lean manufacturing cost control method on the general advice is given.In the study of H company,the composition of comprehensive evaluation system,cost profit margin and cost cost was first applied,and the cost control effect of the company was analyzed from three aspects:the comprehensive effect of cost control,the relative effect of cost control and the cost control effect of H company in the link and process direction;Then point out the problems faced by H company in the implementation of lean manufacturing process.Specifically,the management accounting under the lean manufacturing of H company is too traditional,the lean manufacturing of H company lacks the overall cost management in the relevant links and processes,and the high inventory of H company is high and lean management culture fails to penetrate the whole organization;Finally,according to the above situation and problems,the relevant improvement Suggestions are put forward:(1)introduction of lean management accounting,including implementation of operation cost method and lean target cost method,and establishment of lean performance indicators;(2)H company lean manufacturing process and process optimization,including optimization of organizational structure of H company and optimization of H company link and process,among which links and processes mainly involve lean workshop management,lean quality management,lean equipment maintenance,lean procurement management and lean design,etc.(3)H company's lean manufacturing inventory optimization,through markov prediction method to forecast the sales of H company,implementation of pull production;(4)Lean management culture runs through the whole organization optimization method of H company,include trying to persuade the external transforming to lean manufacturing,to strengthen the publicity of lean manufacturing in H company,from management to frontline staff.Through the research on cost control in lean manufacturing of H company,it is of great significance for other enterprises in engineering machinery industry to implement lean manufacturing and cost control.