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效益是企业的生命。在激烈的市场竞争环境下，企业如何通过系统化的成本管理以降低企业总体成本来获取更大的利润空间、增强企业的竞争力已是企业长期良好运营不可回避的话题。同时，要想在激烈的国际竞争中立于不败之地，除了仰赖先进的机器设备外，成本管理理念及方法的创新越来越成为提高竞争力的重要手段。丰田生产管理方式作为一种在“多品种少批量”的市场环境下立足于现场，通过不断改善，彻底杜绝企业生产中的无效劳动和浪费而开发出来的一种高效的、全新的降低企业成本、提高效益的一整套理论和方法，使得丰田公司的业绩在无论宏观经济处于高速增长，还是低速增长的情况下，都能通过提高生产效率，快速应对市场，保持高速增长。
Benefit is the life of enterprise. In the fierce market competition environment, how the enterprise through systematic cost management to reduce overall costs to obtain greater profits, enhance the competition ability of the enterprise is the enterprise long-term good operation cannot evasive topic. At the same time, wants to be in intense international competition remain invincible, in addition to rely on advanced equipment, cost management ideas and methods of innovation is increasingly becoming the important way to improve the competitive strength. Toyota production management as one of the" few quantities and more kinds" market environment based on the field, through continuous improvement, eliminate the production of invalid labor and waste and developed a kind of efficient, new enterprises to reduce costs, improve efficiency of a set of theory and method, the Toyota performance in both macroscopical economy in high growth, or a slow growth, can improve production efficiency, rapid response to the market, maintain high speed growth.
从成本管理的角度看，丰田生产管理方式创造了一种全新的、科学的成本管理理念与方法。通过降低企业中的库存，杜绝一切浪费与无效劳动，缩短了产品从设计开发到产品上市批发零售的周期，快速反应市场。同时由于低库存，大量降低了企业中的资金成本及过量生产引发的浪费和无形成本。本文侧重于探讨丰田生产管理方式在成本管理上的理念，方法及带给我们的启示。
From the angle of cost management, the Toyota production management methods to create a new, scientific cost management idea and the method. By reducing the enterprise inventory, to eliminate all waste and invalid labor, shorten the product design and development from the products wholesale and retail cycle, rapid response to the market. At the same time, because of the low inventory, reduce the capital cost and excessive production causes waste and intangible cost. This paper focuses on the discussion of the Toyota production management in the cost management concept, method and Enlightenment to us.

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The benefits are the life of enterprise. In the fierce market competition environment, how through systematic cost management to reduce the overall cost to obtain greater profit margins, and enhance the competitiveness of enterprises is the topic of long-term operational excellence can not be avoided. The same time, in order to remain invincible in the fierce international competition, rely on advanced machinery and equipment, cost management concepts and methods of innovation has increasingly become an important means to improve competitiveness. Toyota production and management methods as a foothold in the market environment, many varieties of small quantities "at the scene, the complete elimination of the invalid in the production of labor and waste through continuous improvement, and developed a highly efficient, the new lower costs and improve the effectiveness of a set of theories and methods, making Toyota the company's performance in the rapid growth of either macroeconomic or slow growth can be adopted to increase productivity, respond quickly to market, to maintain rapid growth.
From cost management perspective, the Toyota production and management methods to create a new, scientific cost management concepts and methods. By reducing the stock in the enterprise, to eliminate all waste and invalid labor, and shorten the product cycle from design to-market wholesale and retail, fast reaction to market. Due to low inventory, a significant reduction in the cost of capital and enterprise caused by excessive production of waste and intangible costs. This paper focuses on exploring the idea of the Toyota production management methods in cost management, methods, and bring us enlightenment.