A Case Study On Lean Cost Management Of J Company

Cost management is an important part of modern operation management and financial management.The cost is often related to whether enterprises can survive and develop in the fierce competition market.Especially in the past two years by raw material prices continue to rise,rising labor costs and other factors,making the search for new ways to reduce the cost of a new problem in the eyebrows.Theoretical research and practice show that the implementation of lean cost management is one of the important means to enhance the comprehensive competitiveness of enterprises.And the management process throughout the enterprise value chain activities,so that value maximization.Enterprises should pay attention to the cost of internal value chain,but also concerned about the organization of the external industry environment and suppliers,vendors,customers and other external entities on the impact of enterprise cost management performance.This paper discusses the application of lean cost management in the cost management of the company by combining the lean cost management theory and the analysis of the value chain theory with J Company lean cost as the object of the case study.First of all,the paper describes the related business and management background of the company through the elaboration of the study of lean cost management and value chain management and its application,including the basic situation of the company,the position in the industry,the products and the market competition of the company Advantages and disadvantages.And presents J's Lean Cost Management architecture and content implementation,including cost management objectives,value chain-based cost management content,cost management information environment,and operational level management methods.Secondly,the paper focuses on the case analysis,from the external and internal value chain identification,information environment integration and monitoring role analysis and operational level management methods and tools to illustrate the use of analysis and combined with the company's actual cost management,In the value chain and operational level of the cost of capital control,validation and analysis J company lean cost management implementation to achieve the desired goal,so that enterprise product costs and operation and management in the protection of product quality under the premise of the cost reduction,through this case found to establish Lean cost management system to improve the efficiency of the company's cost management and implementation of the effectiveness of security.At the same time,through the analysis of differences in corporate performance appraisal indicators,to find the company's lean cost management problems,and put forward the optimization measures.Finally,the case revelation is from the environment,behavior,organization,technology and other four aspects of the summary of lean cost management in the enterprise cost control experience,as well as the industry play a certain reference.In summary,this case analyzes the implementation of JE in the implementation of J Company,verifies the integration of internal value chain and external value chain,can optimize the core competitiveness of enterprises,and use the cost management and cost management Tools,through the value chain information system integration,accuracy and real-time and flat management system,the company's work are included in the control and cost reduction under the strategic guidelines to fully mobilize all employees,continue to continue to improve Cost management practices to achieve lean cost management,reduce business costs,enhance its comprehensive competitiveness in the market,to maximize the value-added enterprises.