Study On Lean Cost Control Optimization Of Furniture Enterprises

In the environment where "uncertainty" has become the norm,strengthening cost management and control has become the main way to enhance the market competitiveness of enterprises and resist operating pressure.Furniture manufacturing enterprises in China’s national economic construction has played a key role,in recent years,changes in the business environment superimposed on the epidemic factors,to the furniture enterprises operation has brought unprecedented difficulties and challenges,facing the fierce market competition environment,furniture manufacturing enterprises should attach great importance to cost accounting and cost management control methods.In this context,this paper takes Company G as a case study to study its lean cost control practice,and combines the relevant theories of the value chain to extend cost control to all links of the enterprise value chain for cost improvement and eliminate non-value-added operations,in order to help enterprises reduce costs and improve efficiency and complete transformation.On the basis of literature analysis and case analysis,this paper mainly analyzes the problems existing in the lean cost management process of G company.First of all,this paper introduces the topic background,research significance and research ideas and methods of this paper.Secondly,it is the literature review and theoretical basis,including the interpretation of lean thinking and lean cost management theory and the relevant theoretical support used in this study.Again,this paper introduces the current situation of the development of furniture industry and the case company’s basic situation,and compares the cost of related indicators,illuminate the key direction of the furniture industry,cost control,then analyses the lean cost control present situation and existing problems of G company,and combining with the relevant lean cost management model and value chain analysis tool in optimizing Suggestions one by one.After the above research,this paper concludes the following four conclusions: First,it is feasible and necessary for furniture enterprises to apply lean cost management,and lean cost management and control mode is helpful for enterprises to gain competitive advantages;Second,the value chain analysis method is conducive to front-load cost management,identifying non-value-added activities,and lean cost control from the source;Third,the active use of information system is helpful to improve the level of lean cost control;Fourth,the lean cost management and control mode cannot be separated from the integration of industry and finance and the construction of lean culture.