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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.