Lean consultants concluded that lean cost management is an important component of lean production theory, based on the premise of creating customer value, in order to reduce costs as the goal to promote cost management towards forecasting, decision-making and control the direction of deepening, enabling Lean cost management throughout the enterprise. The basic idea of ??lean cost management based on the "value-added customer value while minimizing the cost of doing business," the target concept, beyond the traditional profit or assets, such as the magnitude of value as the only yardstick target concept concern is whether the customer needs accurately reflect the level and cost competitive strength of corporate decision-making ability and profitability, is the enterprise to respond to changing market conditions, in order to achieve a survival and rapid development of new cost management concept. The essence of lean cost management in the enterprise all aspects of production and work hard, continue to eliminate non-value-added operations, eliminate waste, so as to achieve cost optimization, efficiency purposes, the pursuit of maximizing the minimum cost to meet market specialization, diversification needs, so continue to enhance the competitiveness of enterprises. Lean consultants also found that it is cost management as the core, cost planning, cost control, improved cost of the three pillars. Cost planning cost reduction activities mainly for product development, design aspects conducted; cost control is to reduce the loss, eliminate waste for the purpose of effective treatment methods, the use of planning, budgeting, etc., from the potentials and increase productivity avoid invalidation evaluation expenditures, etc., throughout the enterprise planning, management at all levels, in all aspects of the work, providing an effective way to reduce long-term costs; the cost of continuous improvement means that small margin improvements. Mainly involves three aspects: 1, from global and local perspective, in the method of operation, quality testing, production and management structure is still room for improvement. 2, the elimination of all waste. Lean means that companies must reduce the added value for small, such as excess capacity, inventory, process of convergence in wait, reworked substandard products, are unnecessary waste, should be completely eliminated. 3, continuous improvement. It refers to eliminate waste and improve production and management methods to improve production efficiency targets as a guide for the production and management problems, according to the principle of progressive approach to continuously consolidate and improve the way through unremitting efforts, the long-term accumulation in order to obtain significant results. [Heaven Enterprise Management Consultants Limited] Note: Shenzhen Heaven Enterprise Management Consultants Ltd. has been committed to the lean production management (lean) and Six Sigma (sixsigma) of counseling and training services, is the name of the management advisory bodies. Our professional services include production / service of an investigation into the diagnosis, 5S / 6S, TPM, VSM, SMED, modern IE, TPM, Kanban (PMC), Lean layout, lean process reengineering, factory cost control, standard operating management, production system performance management, team leader skills upgrading training, Six Sigma and Design for Six Sigma Lean Six Sigma management system, such as training and consulting services. After years of international cooperation and practice Lean Six Sigma techniques, Heaven integrate domestic and international management consulting organization influential consultant team, so Tianxingjian customer needs to provide customized services Lean Six Sigma, and to ensure the quality of the quality of service. Heaven has an experienced team of experts consultants. Consultants are from Toyota, DuPont, Delphi, Danaher, Foxconn waiting name companies, with more than ten years of management experience in the field of professional experience in business consulting services and more than five years, be able to quickly and accurately lock and solve the actual problem. For more please visit: Lean consultant www.leanchina.cn