The general name of the industrial departments that process raw materials such as mining products and agricultural products or reprocess and repair products of the processing industry
The processing and manufacturing industry mainly focuses onExtractive industryThe general name of the industrial departments that process raw materials such as products and agricultural products, or reprocess and repair the products of the processing industry, or assemble parts.Generally refers to metallurgy, machineryThick walled steel pipe, electronics, chemistry, petrochemical industry, wood processing, building materials, paper making, textile, food, leather industry, etc.
The processing and manufacturing industry purchases raw materials (or materials provided by the client) in large quantities, standardizationproduction lineThe most important characteristics of processing and manufacturing industry are large-scale, standardized and production line.be relative toEquipment manufacturingAs for the processing and manufacturing industry, the most basic mode of competition isCost priceCompetition.The traditional processing and manufacturing industry takes the products of past labor as the object of labor, such as metallurgy, machinery, electronics, chemistry, petrochemical industrywood processing , building materials, paper making, textile, foodLeather industry。With the development of technology, the processing and manufacturing industry has gradually shifted to the use of high technology, new technology, new process and new materialsHigh value-added processing and manufacturing industry。
Existing problems
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A processing and manufacturing enterprise is an enterprise that processes products by providing production technology or raw materials to foreign enterprises in order to gain profits from 90T fees.Due to the rich human resources in China and the relatively low cost of human production in developed countries, the labor-intensive processing and manufacturing industry once flourished after the reform and opening up, which once contributed to the rapid development of China's economy.However, with“Lewis turning point ”The arrival of thesmall and medium-sized enterprisesHas caused great impact, especially those who do not pay attention to technology and equipment updates to earnCheap laborPrice differenceEnterprises that are profit making means are hit even more.
cost control
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1. Establish the concept of cost management and improve innovative enterprisesCost management system。Establish the concept of cost management in the management and all employees of the enterprise, and graspproduction processCost control of raw materials, labor and manufacturing.Innovative enterprise cost management system is an important measure for processing and manufacturing enterprises to survive in the new economic environment.Innovation is an innovation based on the actual situation of the enterprise. It should follow the principle of comprehensive, objective, reasonable and benefit oriented, and limit the high price of contracting links in the production process;Ensure the implementation of cost control in an all-round way, assign the work to departments, workshops and individuals, and have relevant responsible persons in all links.
In the process of improving and innovating the cost management system of enterprises, the administrative leaders of relevant enterprises need to resolutely implement the relevant management regulations, learn to identify the conditions for the use of cost control, and widely solicit the opinions of the masses. In addition to the leaders and managers, the support and understanding of enterprise employees are also needed to really do a good job in cost management.
2. Improve the status of outdated information and implement reasonable cost management.Enterprise management should deepen their study of cost management, have a deep understanding of the theoretical system of cost management, have a deep grasp of all aspects of cost composition, and know the scientific and reasonableCostingMethod, inProduction processTo control the whole process and pay attention to theCost control management, use advanced indicators to measure the potential of cost reduction in each process.And expand the comparisoncost controlFrom the inside of the enterprise to the enterprises in the same industry with similar scale and strength, take the advanced level as the contrast to find out their own shortcomings and improvement direction.While absorbing domestic experience, learn from foreign advancedEnterprise management systemAnd reasonably allocate the cost composition ratio, so that cost control management becomes a favorable tool to increase the competitive advantage of enterprises.
Enterprise management is people-oriented, so in the management process, we should fully grasp the vested interests of enterprise employees, use appropriate incentive mechanisms, combine cost control with interests, use bonuses as a means to motivate employees to effectively control costs, and implement differential income for the contributions of various departments and individuals in cost upgrading control.So as to reduce the spiritual cost of employee management and promote the management of material cost with spiritual cost.
market competition
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How to survive in the fierce market competition at home and abroad, how to reduce costs and increase revenue, is an urgent problem for processing and manufacturing enterprises.Introduce advancedCost management modeTo manage an enterprise is an important measure to stand firm in the market competition.Cost management includesCost Forecast、policy decision, calculation, accounting, control, etc., is the general term for the management behavior of various objectified expenses in the production and operation process of enterprises, which can provide cost information for managers and help them makemanagement decision 。Reducing costs through reasonable cost management is of great significance to the survival of enterprises: reducing costs can directly increase the profits of enterprises and bring good benefits to enterprises; it can also promote enterprises to improve their operation and improve their performanceEnterprise competitiveness。However, some processing and manufacturing enterprises lackEnterprise cost managementThere are costs in the innovation of modelsmanagement systemImperfectcontrollerThe problems of weak cost management concept and lack of strategy, outdated cost information, ineffective cost control, and lack of incentive mechanism seriously restrict the development of processing and manufacturing enterprises and economy.
1. The cost management system is outdated, and the world economic situation is changing rapidly. The market pattern is also changing constantly, and the cost of circulation in the cost of products is greatly increased.In traditionalCost management systemThe cost range is very limited, only including raw materialsLabor costThe only way to reduce consumption and save expenses is to reduce costs in production fields such as production technology development, talent training and circulation.It believes that increasing production, reducing workers' income and maintaining sales volume is to reduce costs, ignoring the consumption capacity of the market, which leads to blindly expanding production in the short term and implementingState regulationregard asEnterprise cost managementThe magic weapon ofstockDifficulties in sales and slow capital recovery hinder enterprisesextended reproductionThe overall competitiveness of the enterprise is reduced.
2. Managers have weak concept of cost management and lack of strategymarket economyMake enterprises becomeBe responsible for their own profits and lossesSubject ofpolicy decisionWhether it is correct or not determines the survival of the enterprise,market orientation Experience ofmanagement model Different from the old economic form guided by the government's instructions in the planned economy, some enterprise managers are not fully aware of their role changes, still hold the old bad idea of "relying on the government", and do not care about the survival of enterprisesInventoryThe aspect calculates randomly, or even invents data artificiallyAdjustment costThe proportion makes the cost management unable to play the effect of application and become a dead letter.Or there is a certain cost management thought, but there is a lack of strategic ideological guidancecost reductionAt the same time, the long-term competitiveness of the enterprise has not been improved, and it has been lost to a certain extentmarket shareAnd some customers.Deep analysis, noExternal processingMost manufacturing enterprises lack the stamina of sustainable development, are in the whole industrial chain with price as competitivenessCheap laborIt is the lowest end of the profit method, mTcore technology Lack of innovation, being at a disadvantage in international competition, being suspected of dumping repeatedly, andtrade frictionAnd the frequent fluctuations of the exchange rate, the processing enterprises have huge economic losses.
3. The cost information is one-sided. The traditional processing and manufacturing industry is a highly labor-intensive enterpriseOperation timeimplementdistribution according to workHowever, with the development of science and technology and the progress of technology, the working time of workers is no longer the main aspect of the cost, but the main part of the cost, such as machine depreciation and technical property rights.Therefore, one-sidedCostingWay to let enterprisespolicy decisionThose who use inaccurate cost information for decision-making will greatly mislead the development and operation of enterprises.
4. Lack of incentive mechanism traditionCost management systemOutmodedmanagement styleIt has not adapted to the management system under the new situation.In the past, cost management mostly relied on the intervention of superior administrative departments toadministrative meansThe political way of "" rigidly stipulates cost composition. In the period of market economy, the market has become an important guide to cost, but some enterprise managers still change their minds and carry outCost control managementThe responsibility of each production unit in the cost management process was not clearly identified, which could not be assigned to individuals or specific work units, or there was a lack of certainexcitation mechanism。
Control costs
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I Raw materials: the purchase channel of raw materials is the gateway of every manufacturing enterprise, and it is also a trade secret, which is the first pass of cost control;Secondly, enterprises should classify raw materials according to the characteristics of different raw materials, such as season and storage time limit. These should bePurchase costThe problem to be considered is whether the purchased materials can be saved until processing. If not, it is likely to cause unnecessary losses and increase costs.The last is preservation. When designing warehouse management regulations, attention should be paid to reducing the loss of materials during the storage period to make the best use of materials.
II. Production loss: The actual data in production is often different from the data calculated in advance, because there is unnecessary loss in the production process. For example, an enterprise produces sausages and buys a batch of pork. This batch of pork can produce 1000 standard weight finished sausages, but only 900 sausages are produced. The reason is that in the production equipment,There is an occasional leakage of meat paste.It will cost 5000 yuan to repair the equipment.When enterprises encounter this situation, they should calculate whether this expenditure is worth it.
The problem of three channels: whether purchasing raw materials or selling finished products, we should try our best to use direct marketing, that is, without intermediaries.In this way, the price competition of goods can be greatly improved, and the total cost of finished products can also be greatly reduced.
