| The production cost directly links the operational efficiency of manufacturing enterprises,which is an important indicator reflecting the level of production and operation management,and also a basic guarantee for survival and development in the fierce competition wave.In 2020,a sudden COVID-19 ignited the public’s attention to the air problem again,and the sales of air purification materials achieved considerable growth.However,the fierce competition kept the price of end products down again and again.In this context,the material industry has passed a period of rapid development.Faced with the bleak industry situation,while adhering to its own quality positioning,only by forcefully compressing costs and re examining the current cost management situation can we adapt to changes in the market pattern.This is very important,and seeking development in a crisis is a necessary path.This article takes HY Company,a manufacturer of air filtration materials,as the research object.Combining lean production management ideas and cost management theory,case study,field research,and data analysis methods are used to study and analyze HY Company.The thesis first introduces the current status of production cost management in HY Company.Based on the company’s existing resource conditions and production process characteristics,it systematically analyzes the high production cost problems faced by air purification materials in the actual production process,mainly including inventory saturation in inventory management,high quality control scrap rate,and large waste in production site.It also provides practical and reasonable optimization plans for the reasons behind the problems,For example,designing ROP reorder points,implementing 5S management,implementing IPQC process inspection processes,and implementing TPM comprehensive equipment management.Finally,this article summarizes the implementation guarantee of HY Company’s production cost management optimization plan.Firstly,it comprehensively incentivizes the new generation of employees,secondly,it includes loss and waste in performance evaluation,and thirdly,it creates a cultural atmosphere for cost improvement.This article conducts research on HY Company.On the one hand,it studies cost management methods from the perspective of lean production management,and on the other hand,it aims to explore methods for cost optimization in manufacturing enterprises,enabling enterprises to achieve cost allocation optimization,reduce unnecessary expenses,and then gain a favorable position in competition,and achieve sustainable development in the rapidly changing industry turbulence period of the market environment. |