Study on the method and path of operating cost reduction of J Building Materials Company—— Take J Building Materials Company as an example
J建材公司运营成本降低的方法路径研究——以J建材公司为例

摘要

成本管理的好坏关系着企业利润的高低及生存发展，是经营管理中的重中之重。对于J公司经营现状而言，外部环境：行业进入门槛不高，导致行业内竞争者众多，此外市场需求随大环境变化起伏不定，致使公司经营时好时坏；内部环境：管理风格粗犷，管理手段落后，信息化管理工具运用不足，成本管控意识薄弱，管理人员文化素质不高等因素，导致成本管控体系效率低，成本浪费大。在业内竞争压力大和国内经济下滑的态势下，J公司成本管理的诸多不良问题亟待彻底解决，进而提高企业成本管理效率，达到降本增效，练好内功以求生存，实现企业长远良性发展。本文通过分析J建材公司经营成本管理现状及原因，结合精益生产相关内容，探讨精益成本管理理论给J公司成本管理带来的良性影响可能性的同时，制定精益生产实施策略[1]，形成体系化的精益成本管理方案[2]，探索降低成本的方法路径，形成标准范例，供行业内公司参考交流。

Abstract

The quality of cost management is related to the level of enterprise profits and survival and development, is the top priority in the management. For the current operation situation of J Company, the external environment: the low entry threshold of the industry, leading to many competitors in the industry. In addition, the market demand fluctuates with the environment, and the internal environment: rough management style, backward management means, insufficient use of information management tools, weak awareness of cost control, and low cultural quality of managers, leading to low efficiency of cost control system and large cost waste. Under the situation of great competition pressure in the industry and domestic economic downturn, many bad problems of cost management of J Company need to be thoroughly solved urgently, so as to improve the efficiency of enterprise cost management, achieve cost reduction and efficiency increase, practice good internal skills to survive, and realize the long-term benign development of the enterprise. Through the analysis of J building materials company operating cost management status and reasons, combined with lean production content, lean cost management theory to J company cost management benign influence possibility at the same time, the lean production implementation strategy [1], form the systematization of lean cost management scheme [2], explore the way to reduce cost path, form hang your example, for reference in the industry companies.