Research On Lean Cost Optimization Of Manufacturing Enterprises Based On Value Stream

Manufacturing industry is the foundation and pillar industry of national economy,which plays a key role in China's economic growth.In recent years,:influenced by the rising prices of raw materials and labor costs,the increasing constraints on resources and environment,and the lack of obvious international comparative advantages,etc,traditional manufacturing industries had experienced problems such as overcapacity,declining efficiency,and poor exports.How to reduce the cost of enterprises,improve the efficiency of enterprises,meet the needs of customers,and gain competitive advantage in a highly competitive market environment is the direction that manufacturing companies are striving to explore.Firstly,this paper introduced the background and significance of the topic,expounds the research status of value stream and lean cost management at home and abroad,and put forward the research ideas and methods of the paper.Secondly,this paper expounded the theoretical basis and research methods of value stream,lean production,lean cost management,activity-based costing and multi-objective programming respectively,which provided a scientific theoretical basis for the case analysis part of this paper..Thirdly,by introducing the change time,the multi-objective programming order scheduling model with the highest production line utilization efficiency and maximum profit was constructed,and the inventory optimization model was constructed,which optimizes the inventory management by determining reasonable safe inventory,order time,order batch and order number.Then,this paper introduced the current situation of TG company,used value stream map to analyze the main problems existing in the value stream of TG company,and specifically introduced the problems of procurement,inventory and cost accounting of TG company.Finally,the speed and accuracy of information transmission were improved by improving ERP information system.Material flow was improved by the combination of value stream and lean production,which eliminated the waste of non-value-added operation,waiting,inventory and handling,improved the orderliness and cohesion between the front and back processes,accelerated the flow of value,shortened the delivery cycle and reduced the cost of enterprises.The production scheduling problem and inventory problem were optimized by order scheduling model and inventory optimization model.the result of using activity-based costing method to calculate billet cost was more accurate,which was helpful to price billet products and to calculate the contribution of billet products to profits.The results showed that the lean cost optimization based on value stream could effectively reduce the product cost of TG Company,shorten the delivery cycle and improve the competitiveness of enterprises,which provided a basis for the continuous improvement of cost management and operation management for other production line products,and had a certain reference significance for the optimal management of similar manufacturing enterprises and other enterprises.