Study On The Application Of Lean Production On New Product Project Cost Management

This paper first introduces the gross margin and bidding situation of W company.Based on the case study of b8 l project,this paper proposes to improve the gross profit margin by 3%.This paper introduces the cost structure of product development project,and summarizes the problems existing in project cost management.This paper expounds the lean manufacturing strategic planning of the company’s senior leaders.In order to realize this strategy,the company organizes all staff to carry out lean training.At the same time,it also clearly puts forward the concept of the company’s core value culture.In the implementation,we hope to rely on product development projects to drive the company’s development team to practice lean manufacturing.In order to optimize the product project cost management,the product project development process is simply combed.Combined with the promotion of the company’s lean manufacturing strategy,a comprehensive project cost management scheme is planned.The whole life cycle cost management is introduced,and the project cost is divided into product manufacturing cost and product development cost for cost management and control.Finally,through the project gross profit rate as a comprehensive measure index,effectively integrate the application of the two control methods in project management.In the process of product manufacturing cost optimization,the application of lean manufacturing method is implanted,and the target activity-based costing management is adopted.Through a series of lean methods,good results of product manufacturing cost improvement are obtained.At the same time,the classic project cost management method is applied to plan and manage the product development cost,collect the cost and confirm the progress at the milestone node in the whole process of the project from start-up to close,and analyze and summarize the variation of the project development cost.Through the practical application of the case,the overall product gross profit rate of the project has reached the expected results.At the same time,Lean activities implanted in project management will bring bigger project cost increase.These problems need to be considered in future project cost planning.There are also some shortcomings in this study,the scope of application is small,and it still needs to be further studied according to the actual situation in the future.