Study On Cost Budget Management Of XY Company Based On Lean Management Concept

China’s manufacturing enterprises are facing changes in production methods,optimization and upgrading of production technology,expansion of enterprise scale,and more abundant and diverse product materials,which have brought major challenges to the cost budget management of enterprises.In the 1980 s,Toyota’s lean production method caused a huge sensation in the automotive industry and greatly promoted the development of the Japanese automobile industry.The lean production method was widely spread around the world,and the lean idea was gradually developed.,The lean management concept advocates eliminating waste from the value stream,and perfecting it.This concept provides an advanced thinking method for the cost budget management of the manufacturing industry,which is conducive to the cost budget management of the enterprise,reduces costs,and improves the competitiveness of manufacturing enterprises.force.In recent years,many manufacturing companies have realized the changes in the foreign environment and have begun to learn and learn from lean production methods,but they have not achieved synchronization in management,that is,they have only achieved lean production without achieving lean management,or blindly equated lean production For lean management,one of the manifestations is that cost budget management has not been lean.Therefore,this article is based on the lean management concept to study the cost budget management of manufacturing enterprises.This article uses XY Company as an example,using literature research methods,case analysis methods,and combining the relevant theories of cost budget management to address the cost budget management issues of XY Company Perform analysis.Through combing and analyzing the status quo of XY company’s cost budget management,and on the basis of the above analysis and research,it proposes improvement measures to promote XY company’s cost budget management,so as to enhance the endogenous power of the enterprise and the core competitiveness of the enterprise.Since XY Company is still in the initial stage of lean production,this article based on the concept of lean management,in the cost budget management organization,cost budget management methods and tools,specific cost budget preparation,implementation,execution and assessment,etc.,put forward optimization suggestions.The specific suggestions mainly include: through the establishment of a dedicated cost budget management organization to provide functional departments for cost budget management;through the application of modern information technology,improve the transmission and analysis of information,and provide technical support for the preparation,implementation,and execution of the budget;Introduce the balanced scorecard model to evaluate the cost budget management and provide a basis for employee motivation.Using the above cost budget management optimization countermeasures can improve the cost budget management efficiency of XY company to a certain extent,which is beneficial to eliminate waste,reduce costs,increase company profits,and enhance company competitiveness.At the same time,this model will cost companies in similar situations.Budget management has certain reference significance.