Research On Cost Management Of KT Company Based On Lean Production

The rapid development of the domestic economy has provided a good growth soil for various industries.For this reason,China’s various industries have not only greatly improved their productivity,but also made breakthroughs in the level of residents’ consumption.Due to the late introduction of modern enterprise management to my country,compared with developed countries such as Europe and the United States,the level of enterprise management in my country is still relatively backward.In enterprise management,cost management occupies an important position.It is not only related to the cultivation of enterprise innovation ability,but also relates to the improvement of enterprise core competitiveness.As a new type of production method,lean production will affect not only the manufacturing industry,but even the entire human society.Economic development not only promotes the improvement of people’s living standards,but also deepens their understanding of health.In order to adapt to market demand,medical devices and their supporting industrial chains have also begun to mature gradually.Driven by relevant national policies,the market demand for medical device products is also increasing.The development potential of my country’s medical device industry is huge,and more and more business entities are emerging.Masks,protective clothing,infrared thermometers,these products that are closely related to people’s daily life are all medical devices.With the outbreak of the new crown pneumonia epidemic,the actual medical device manufacturers across the country have risen rapidly in a short period of time,and industry competition has intensified.How to seize the opportunity and achieve development in the strong competition has become the primary problem faced by medical device companies.This research is to study the cost management under the lean production mode of production enterprises.Taking the medical device manufacturing company-KT as an example,it first combed the domestic and foreign lean production and cost management related literature,and adopted a combination of theoretical system analysis and case analysis.To define the concepts of lean production and lean production management,and then use the current status of KT’s cost management as the starting point.On the basis of a brief introduction to KT’s basic situation,it also analyzed its current cost management problems and found There are problems such as lack of cost management awareness,waste in production links,lack of effective inventory management,cost accounting to be strengthened,and low level of information management.This paper analyzes the current problems of KT company in cost management,leading to the necessity of implementing lean production for cost management,and then helps KT company to establish the goals and principles involved in the lean production management plan on this basis.In addition,the detailed design of KT’s lean production cost management plan was introduced,and how KT used the combination of activity-based costing and ERP for cost management in a lean production environment.Finally,the effect of KT’s application of lean production cost management plan is summarized,and the guarantee measures for KT’s implementation of lean production cost management are put forward.It is hoped that through the research of KT Company’s lean production cost management,it can provide some reference for the medical device manufacturing industry and other product manufacturing enterprises in the future development process.