Application Of Lean Cost Management In H Garment Manufacturing Enterprises

Under the background of economic globalization and increasingly fierce market competition,enterprises continue to seek the method of continuous development.Lean thinking is gradually expanded from the application of production to the exploration of management.Lean management is gradually applied to various industries and lean cost management is an important part of it.Enterprises can get the strategic cost management perspective through lean cost management and focus on the business activities of the whole enterprise.Also,enterprises can consider the cost management method from all aspects of product design,production,distribution,after sale and so on.Enterprises will pay more attention to the budgetary management and intermediate control,rather than focusing on cost accounting afterwards.This paper analyzes the concept of lean cost management from three aspects,namely,target costing,cost maintenance and Kaizen.The cost enterprise painting requires the enterprise to be foreseeable.Before the production,the cost of the product is roughly needed and the cost of the product is compressed in advance by understanding the customer preference and scientific pricing.Cost maintenance is a medium-term cost control.It has three characteristics: zero inventory,total quality management and manufacturing unit.It requires that enterprises optimize manufacturing process to minimize product hysteresis rate,and expand the quality management from afterwards management to comprehensive management in advance and in process.Kaizen requires that enterprises find the problems in the manufacturing process in advance and this requires the active participation of the staff in every link.This paper takes H enterprises as an example to compare the financial data before and after lean cost management was implemented in H enterprises.After the analysis,it is found that the profit of H enterprises has increased by 42.95% after lean cost.Considering the effect of the sale scale,the cost profit rate of H enterprises is increased by 16.67%,which indicates that the profit of 16.6 units per unit cost can be increased after the lean cost.Through the study of H enterprises,this paper also found that the lean cost effectively reduce the overstock ofproduct,and improved the quality level of the products.Through this study,it is found that lean cost management can not only effectively reduce the cost of production and improve enterprise profitability,but also help enterprises to reduce the overstock of products,reduce inferior rate and create an enterprise atmosphere of "all staff participation".Lean cost management can help enterprises effectively improve the efficiency of management,obtain long-term cost advantages and make enterprises develop steadily for a long time.So enterprises need to implement lean cost management to gain competitive advantage.In view of the above conclusions,this study aims to provide some theoretical guidance for the implementation of lean cost after.