Among the factory layout planning, cost management lean production mode combines the target cost, operating costs, the cost of the value chain, total quality management and a series of advanced cost management methods, starting from the development of the target cost, product design aspects, the use of Sales subtraction formulas calculate the target cost of the product; the use of activity-based costing for product cost accounting, cost driver analysis of different jobs, the distinction between value-added and non-value-added jobs; and the use of value engineering analysis, improvement is not value-added operations to find the product the best balance between functionality and manufacturing costs, the cost of the production process to effectively control and accounting; and finally in the production activities, the implementation of cost improvement, reduce product cost. Cost Planning in the whole plant layout planning, product design aspects have a significant impact on product performance, material procurement, process and product costs, the success or failure of the enterprise competition also played a key role. According to statistics, the cost of product design in the product cost share of approximately 60% to 80%. But in the traditional cost management work, the focus is biased in favor of the waste of resources on the production process controls appear, while ignoring the cost of the product design aspects of cost share, resulting in products in the design and production soon improved, resulting in unnecessary waste. Therefore, the focus of lean cost management mainly on the product design stage, a reasonable plan to maximize cost reduction. Lean cost management plan requires costs to be throughout the entire process of product development and design. Roughly follow the following steps: 1, the product design is not only designed to work, you must also make products to meet market demand features and functionality, therefore, should be based on market demand organizational product development and production, in order to control the cost of funds used to design more flexible production capacity, while setting cost targets, target cost is calculated using sales subtraction equation (ie $ 1 profit = cost) to determine, as a basis for the development of effective management control, cost design activities. 2. After determining the target cost, target cost structure by product decomposition implemented in the product and the individual components. 3, at various stages of product development forecasts, comparative analysis of the actual cost to reach the target level. According to the problem analysis and comparison found by the method of value engineering and value analysis, research and adopt effective measures to reduce costs, making it remain within the limits set by the target cost. Upon completion of all the products if a job is lower than the target cost, the product design is feasible; if there is a gap with the target cost, the need to redesign the job chain, once again squeeze on costs until feasible so far. New product target cost is directly related to the product set into the market destiny, and therefore, the factory layout planning to achieve cost requirements in product design phase, to improve the overall service quality of product development staff is also very important. [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: factory layout planning www.leanchina.cn/jygcbj