精益生产方式下企业成本管理探讨

Discussion on Enterprise Cost Management under Lean Production

成本管理是企业经营发展的重要内容,企业要认真做好成本管理工作,科学构建成本管理体系,增强自身综合竞争实力,在市场竞争中占据优势,从而实现更好的发展。文章从精益成本管理角度入手,结合精益管理理论在企业经营中的应用意义,重点分析精益生产方式下企业成本管理存在的问题,并提出精益生产方式下企业成本管理的优化对策,希望能够为企业精益成本管理工作的顺利开展提供参考。

Cost management is an important part of enterprise operation and development.Enterprises should conscientiously do a good job in cost management and scientifically construct a cost management system to enhance their comprehensive competitive strength and occupy advantages in the market competition,so as to achieve better development.From the point of view of lean cost management,combined with the application significance of lean management theory in enterprise management,this paper focuses on the problems of enterprise cost management under lean production and then puts forward the optimization countermeasures of enterprise cost management under lean production mode,hoping to provide reference for the smooth development of enterprise lean cost management.