| Mold is the "mother of industry" and the core technology and foundation of manufacturing industry.Due to the complexity of the design and production process of the mold,it is difficult to calculate and control the cost.The characteristics of single production,long production cycle,large cost input and long capital recovery period bring challenges to the cost management of enterprises.With the increasingly fierce social competition,the development and transformation of private economy,the strong impact of 3D technology,many small and medium-sized mold enterprises' advantages of "high profit" decline,the lack of cost management knowledge makes them fall into the "cost management" dilemma.In this study,a mold company is selected as the research object to explore the cost management methods suitable for a mold company,and finally,lean cost management is selected.The author has combed the lean cost chain of company a,taking the lean procurement cost,lean design cost and lean production cost as the main analysis objects,running the lean thought through them,taking finding waste and eliminating waste as the main goal of cost management,using activity-based cost management as the main analysis means,6S management,visual management as optimization tools for the company A Division design lean cost management program.In lean procurement cost design,fuzzy analytic hierarchy process is applied to design a supplier procurement evaluation system for company a to improve the procurement quality and reduce the loss of quality defects and waste of waiting in OEE.In lean design cost,it is proposed that the design department should play an important role in production arrangement,keep the lean tools of "continuous improvement" in one place,and make use of the past years in the database In the design of lean production cost,the activity-based cost management method is used to identify the waste phenomenon in production,and the lean tools are used to propose a plan to eliminate waste. |
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