On March 2 and 3, 2024, Tutor Jiang Shangquan trained and tutored the cost reduction and efficiency improvement system at the N Research Institute of Aviation Industry Corporation of China. The director and deputy director of the research institute and more than 60 management personnel and technical personnel participated in the training and guidance.
The N Research Institute is the R&D and production unit of key components of military aircraft and missile electronic systems of Aviation Industry Corporation of China. 
In 2 days and 1 night of cost reduction and efficiency improvement training and counseling, Tutor Jiang Shangquan combined with the business model and product characteristics of N Research Institute, focusing on sharing the overall plan of cost reduction and efficiency increase system, the achievement of cost reduction and efficiency improvement goals, the collaborative improvement of cost reduction and efficiency increase, the research and development cost reduction and efficiency improvement system, the production cost reduction and efficiency improvement system, and the implementation system of industry and finance integration.
Mentor Jiang Shangquan emphasized that cost planning is before the cost occurs, cost control is in the cost of occurrence, cost accounting is after the cost occurrence, we need to do a good job in the target cost planning in the product development and design stage, and control the actual cost within the target cost at each stage to ensure the realization of the target profit of the product. 
The R&D of the enterprise reduces costs and increases efficiency, through planning optimization, category optimization, design optimization, function optimization, process optimization, and innovation optimization, so that the product cost has a full competitive advantage in the R&D stage, and the target cost is listed as the input item of the design together with the function and performance of the product, and the target cost is decomposed into different design units, and the completion results of the target cost are used as an important factor to evaluate the effectiveness of the design. 
To reduce production costs and increase efficiency, it is necessary to break through the bottleneck of efficiency and reduce production costs by increasing production capacity; By increasing production capacity, unit manufacturing expenses will decrease + asset depreciation and dilution + management expense dilution + profit increase.
To make a breakthrough in efficiency, we need to make three improvements: technology improvement, management improvement, and mechanism improvement. Breakthrough and improvement of efficiency, short-term technical improvement, medium-term management improvement, long-term mechanism improvement. 
There are three elements of technical improvement: one is PE improvement (PE technology), the second is IE improvement (IE technology), and the third is equipment performance improvement (equipment modification technology).
PE improvement needs to pay attention to the original process, equipment, equipment (molds, fixtures, tooling), from the perspective of PE to improve to have the concept of "new materials, new processes, new processes, new equipment, new equipment". From the perspective of PE, the efficiency breakthrough should be carried out, the old products should be optimized in the process flow, and the new products should be planned in the process planning. 
Before and during the training counseling, Tutor Jiang Shangquan had full communication with the director and deputy director of the N Research Institute, and guided the participating teams to make a blueprint plan for reducing costs and increasing efficiency on the spot, and the actual combat effectiveness of the course was fully affirmed by the director and the participating management personnel.