The Research On The Application Of Learn Cost Management In Brake Subsidiary Company

With the rapid development of the domestic rail transit equipment industry,the development of the rail transit brake system has also developed rapidly and has formed a certain scale.For a long time,the domestic rail transit braking system has been restricted by foreign suppliers such as Knorr-Brem and Faville.The brake products with complete independent intellectual property rights with high quality,low price and perfect service can only occupy the main market.Foreign suppliers compete.Therefore,continuously strengthening enterprise cost management and minimizing costs under the premise of ensuring high quality of products are effective ways for rail transit brake system ma nufacturers to get out of the predicament.First of all,this paper discusses the related content of lean cost management,and discusses the guiding role of lean management,product life cycle management,quality management and operation management theory on lean cost management.Secondly,this paper introduces the basic situation of the Zhuji brake branch,and introduces the main problems and causes of lean cost management.For example,the existing cost accounting and reporting framework does not include the full cost of the project,the existing cost accounting and reporting framework.Lack of station cost information and quality cost data distortion can not guide management improvement;development design standardization is low,parallel design ability i s weak,and cost budget control is not carried out in R&D stage;inventory occupancy is high,storage and distribution management resources are occupied Many,storage equipment failure rate is high;non-value-added operations are difficult to identify and improve,production sites can not obtain qualified product parts in time,production line balance rate is not high.In response to these problems,corresponding solutions have been proposed from four aspects: cost accounting and reporting,lean development,lean inventory,and lean manufacturing.This paper studies the application improvement of lean cost management in the plant-based brake branch to improve the lean cost management status of the plant-based brake branch,and has reference significance for lean cost management of similar enterprises.