| China is the "manufacturing factory of the world".Machinery manufacturing industry is the pillar industry of China’s national economy and plays a vital role in promoting domestic economic development.Xi stressed that the manufacturing industry is an important foundation for China’s real economy,and China’s manufacturing industry and the real economy must be promoted.With the reform and opening up,various industries are rising rapidly and the market competition is becoming increasingly fierce.The profit margins of various small and medium-sized manufacturing industries are gradually decreasing.In this context,if an enterprise wants to improve its profit level and its competitive advantage,it must strengthen cost management,learn and apply advanced cost management concepts,so as to ensure that the enterprise will always remain invincible in the fierce market competition of the same kind.Based on the study of modern cost management and lean cost management theory,this paper takes JX casting machinery plant as an example,introduces the cost structure and current cost management method of JX casting machinery plant,and probes into the existing problems of cost management in each link of the supply chain from the perspective of lean.Then apply lean cost management basic theory for JX casting design detail lean cost management,lean cost management plan contains the design steps,the purchase of lean cost management solutions,logistics links of lean cost management,lean production,cost management solutions and services of the lean cost management.Among them,the key improvements are to strengthen the emphasis on lean design and the combination of ABC cost method and lean thinking in production.Finally,implement lean cost management method for JX casting machinery factory in the future a series of security measures for the planning,including strengthening the construction of lean cost management culture,the introduction of scientific and reasonable cost assessment mechanism,set up department cost responsibility center,strengthen information system support,set up a unified capital settlement center,in-depth implementation of "6 s management law" and other measures.Finally,this paper makes a summary and induction of this research,based on the lean cost research results of JX casting machinery plant,the overall development of China’s manufacturing industry prospects,also reflects the research purpose and significance of this paper.After research and discussion,this paper comes to the following conclusions:First,lean cost management can be applied to enterprise research and development,procurement,production,logistics,service and other links,such a diversified and comprehensive cost management method can achieve a good effect of enterprise cost minimization;Second,JX casting machinery factory currently implemented is one of the traditional cost management method,and this method has been difficult to adapt to the new era under the complex background of market,is the idea behind,"started too late,too early," the end of the waste,contact neglected,and through a series of problems such as design,procurement,logistics,production,service the whole process of lean cost management scheme design,JX casting machinery factory currently cost management can get basic effective solution;Thirdly,through the design of the lean cost management scheme of JX casting machinery plant,it has certain reference value for the practice of cost management in China’s manufacturing industry,and puts forward some beneficial thoughts for the revitalization of China’s manufacturing industry. |