Research On Cost Management Of Home Appliance Enterprises Under The Lean Production Mode

In the development of modern enterprises,manufacturing always occupies an important position in the national economy and is an indispensable and important role in the capital market.With the increasing improvement of the capital market,the consumer market has gradually transitioned to the stage of meeting people’s diverse and differentiated needs.The home appliance manufacturing industry,which provides services for people’s daily life and guarantees people’s basic living needs,is inevitably affected by the new development stage.In the increasingly fierce market competition environment,companies have to adapt to the new era as soon as possible in order to adapt to consumer needs.To seize the opportunities brought by the new era and promote the transformation of business philosophy.As a typical manufacturing industry,MDCW has full practical significance to construct an advanced cost management system.In order to fully implement the construction of the enterprise management system and optimize the allocation of enterprise resources,this article introduces the concept of lean production methods.Starting from the production of the enterprise and the overall strategy,the production cost of MDCW is mainly measured from the two perspectives of value stream management and activity cost management.This article first starts with the research background and significance,analyzes the social pressure and market competition currently facing the home appliance manufacturing industry,and elaborates on the research status of lean thinking,lean production,lean cost management and cost management under lean production,and introduces lean production Theory and activity cost management theory,using case analysis method and literature research method to analyze the production cost of MDCW,and then propose corresponding management measures.Based on the specific situation of MDCW,this article starts with the company’s cost structure and cost management status,analyzes the company’s cost structure and cost accounting,and analyzes the company’s purchase,production and sales from product development to production chain by studying the company’s product value chain production system.Then to logistics after-sales and other existing problems in the production cost of the entire value chain process.Finally,according to the case analysis,the cost management optimization strategy under the lean production mode of the enterprise is proposed: the cost management system under the lean production mode is constructed,and the specific measures for the value flow management and the operation cost management under the lean production mode are proposed.