| As China’s economic development has reached a new stage,high-quality development of national economy has replaced the previous high-speed development and become the new normal.The automobile industry,which is mainly characterized by mass manufacturing,is no exception.After nearly two decades of rapid growth,it has entered a period of high-quality development in recent years.The gentle growth of automobile sales and fierce competition make the enterprises in the automobile industry face the great challenge of improving cost management in this historical transformation.For production enterprises,most of the cost of the enterprise occurs in the production link,production cost management is an important part of the cost management of production enterprises.In recent years,some domestic advanced manufacturing enterprise began to gradually implement the lean production,using the advanced lean production concept to guide the production,to achieve the stability of the production line,delivery on time and reduction of the production cost.To maximize the corporate profits and provide important support for enterprises to enhance competitiveness.In this paper,study A company as a case,guided by the production cost management theory and lean production theory,using the method of literature,data analysis,field survey method,interview investigation method and case analysis method,combining with the actual production cost management,through the analysis and study of A company production cost management system,find out the problems existing in the production cost management in A company,and provide feasible suggestions to support A company to optimize the production cost management,and further improve the production cost management system. |