Research On Lean Cost Management And Effect Of New Energy Lithium Electric Industry Based On Industrial Chain

In recent years,thanks to the global trend of energy saving and emission reduction and the strong support of the state for the development of the new energy vehicle industry,the market demand for lithium-ion power batteries has been growing rapidly,the fierce market competition accelerates the extension and integration of lithium-electric enterprises to the upper and lower reaches of the industrial chain,and in the development of the industrial chain,effective cost management plays an important role in improving the value creativity of enterprises.Compared with the traditional cost management mode which can not adapt to the modern economic development and the competition of the enterprise era,the lean cost management with more breadth and depth can be paid more attention to by the enterprise.Contemporary Amperex Technology Co.,Ltd.(CATL),as the leading enterprise in the new energy lithium-ion industry,adheres to the core concept of lean management to cope with market competition,and implements lean cost management in the deep industrial chain layout,the aim is to minimize the cost of the company and maximize the value of the enterprise,and then enhance the core competitiveness of the enterprise.Based on this,this article chooses CATL as the case company.First of all,the domestic and foreign industry chain and lean cost management related to the theory of collation for the analysis of the latter part of the theoretical basis;Secondly,it introduces the development background of lithium-ion industry and the company profile,industry chain layout and cost status in CATL.And combined with the lean cost management strategy of the value-added link of the industrial chain in the CATL;Combining with the lean cost management strategy of the value-added link of the industrial chain in CATL,this paper chooses the Comparative Enterprises and analyzes the lean cost management of the industrial chain in CATL from the quantitative and qualitative aspects from the financial and non-financial effects;At last,this paper summarizes the experience from the aspects of technology innovation,industry chain integration and resource re-use,so as to provide more valuable exploration for the cost management of other enterprises in the industry.Based on the above research and analysis,this paper draws the following conclusions: The implementation of lean cost management in the core value-added links of its industrial chain has led to the optimization of costs and expenses;Through the comparative analysis among industries,CATL industry chain lean cost management brings the positive financial effect of operational efficiency improvement,profitability enhancement,better profit quality and strong growth momentum;It also has development advantages in three non-financial effects:material layout in the upper and middle reaches of the industrial chain,capacity planning in the lower reaches of the industrial chain and market share.The above results show that the lean cost management based on industrial chain is beneficial to promote the cost reduction and efficiency of enterprises,and help to improve the core competitiveness of the market.