Research On Improvement Of Lean Cost Management For Auto Parts Company A

In recent years,China’s manufacturing industry,including the automobile industry,has been facing increasingly fierce market competition.The market environment has long changed from a seller’s market to a buyer’s market.As the market competition intensified,more and more enterprises to start from a strategic height to look at cost management,and adaptability to change,the traditional cost management is a breakthrough for lean cost management the management of the enterprise boundaries,it in prevention,began to focus from the source to target cost management,in the business process according to homework cost model to identify cost drivers,through the value chain analysis of the whole supply chain,to fine the cost control,to ensure that the enterprise a long-term competitive advantage,therefore,enterprises in recent years,the study of lean cost management more and more attention.Especially in the automotive industry,after 2010,China has continued to grow to about 179 per 1,000 car production and sales growth is slowing,the Chinese automobile industry sales from double digits to single digit growth,Chinese car sales in 2019 continued to decline after 2018,as a result,China’s auto industry gradually revealed the characteristics of maturity,the industry growth continues to slow,steady improvement in car ownership,the dealer inventory backlog,etc.,finally bring the car industry profitability reduced year by year,in recent years,as auto spare parts supply chain enterprise,also presents the capacity utilization rate is low,In the case of low inventory turnover,the cost pressure increases year by year and the profit level decreases year by year.In this economic environment,it is urgent for enterprises to implement advanced lean production methods to improve operational efficiency and reduce costs,which requires a corresponding lean cost management system to support lean production and improve profitability.A company as A leader in global automotive noise insulation piece,with accelerating investment in recent years,at the same time,met this round of China’s auto industry market adjustment,the status of the fallen profit for two consecutive years,although A company has A lean production system,but due to the existing problems of cost management,unable to effectively support lean production,therefore,can’t really will improve into the company’s profits,companies and employees did not attach enough importance to lean cost management,cost management implementation safeguard measure is not effective,managers have to re-examine enterprise cost management present situation,analyzes the current problems of cost management,And in view of the problems found in category,one by one is optimized to improve,so as to rebuild a system of improvement of lean cost management,and effective implementation and evaluation of lean cost management improvement system,and finally,some measures to guarantee the implementation of the lean cost management to improve the system,using the training system and cost improvement tools,form improvement culture,eventually to reduce costs and improve profitability.The innovation of this paper lies in the construction of A lean cost management system model,and the construction of A company’s lean cost management improvement system based on this model,and based on this cost management system,carried out practice verification,making up for the deficiencies of previous studies.In addition,this paper introduces the tools of daily lean cost management in multinational enterprises(Kaizen system,MOVE system,KPI system).demonstrated the importance of these tools to the implementation of lean cost management with the practical operation cases of A company.