The lack of an effective cost management system and its harmfulness
1, focus on extensive management using fuzzy management
The current small-scale manufacturing enterprises are mostly individual workshops. In order to save money, business owners are mostly semi-blue and idle social idlers. These temporary crowds lack stability. In the case of difficult to improve operating skills, business owners can only create profits through overtime, such as overtime. Due to the low quality of talents and the low quality of the workforce, complex management systems are more difficult to operate, and fuzzification management requires no brains and easy operation. Such companies have relatively low requirements on the quality of accounting personnel. As long as accounting and costing can be simply performed, there is no way to talk about cost management. Therefore, the resulting cost data is less accurate.
Although some medium-sized enterprises have some management systems, due to factors such as human factors, lack of necessary professional skills training, low staff qualifications, and lack of necessary professionalism, complex operations are also difficult to perform. The unfinished residual material of the entire steel plate or the entire used profile is not known to be returned to the account, and the corner waste that cannot be used is not known to be recycled on the account, so that the entire steel plate or the entire root is taken. Profiles have all entered the cost of the products they are investing, and they have also formed out-of-the-box materials. What is the value of the cost data generated in this way? In short, extensive management and obscure management are impracticable. Only on the basis of refined management, can all management systems and data be improved to guide the production process. Gain great development.
2, the use of material procurement quota control material costs
The material procurement quota is a budgetary indicator for procurement of materials in accordance with the design of the drawings and the production process. It is actually only a source of data for the expenditure budget of the procurement process. Perfect purchasing quota plays a key role in the control of procurement costs, and to a certain extent eliminates waste in procurement. If the cost of material procurement and material control is used to control the cost of materials, all production surplus materials and corner scrap materials will enter the production cost, which will inevitably cause the quota standards to be too large, and it is impossible to achieve the effect of controlling the material consumption. The use of material procurement quotas to control material costs is fuzzification. The concrete embodiment of management guidance and production is simply superfluous.
Only by using accurate and scientific material consumption quotas to control the process of production materials, can we reduce the actual consumption and achieve the purpose of controlling the cost of materials. Because the material consumption quota is in accordance with the design of the drawing and the production process requirements, the amount and amount of material that should be consumed for the accurate use of materials for production. Unused surplus materials and corner scraps received by a certain product are refunded and recycled on the books, and the cost of this part of the material is excluded from the cost quota of the product. The total amount of steel used for a product is the net weight of drawings and processes. We can compare material procurement quotas and material consumption quotas in this way. If a product requires a certain amount of steel consumption is 4.25, the inventory still has about 0.75, in theory, should purchase 3.5, in fact, half-sheet can not order, so the purchase quota must be done 4 Zhang board. In the amount of material procurement quota is the tax price, while the material consumption quota is not including tax price. This shows that the material purchase quota is bound to be much higher than the material consumption quota.
3. Decentralizing material procurement authority to secondary operating entities
In order to promote the secondary business entity as the market entity, some enterprises devolved the material procurement authority to the secondary business entity and allowed them to purchase on their own according to their production needs. This decentralized procurement management system has great potential risks:
(1) Decentralized procurement will inevitably lead to volume reductions, which will lead to higher purchase prices and higher material costs for the company as a whole. (2) The lack of an internal control system for secondary entities can easily lead to commercial corruption.
4. The labor time quota standard is far from the actual working hours, and it is difficult to effectively control the labor cost and speed up the production.
Some companies only consider working time quotas as disaggregated workloads and determine the quantitative indicators of front-line employees' income distribution, while ignoring its functions of controlling actual labor costs and realizing production acceleration. The enthusiasm of employees' production is not mobilized. It is not the idea to amend unit wage standards, but to increase the number of fixed hours, resulting in more and more fixed working hours, so that the ratio of fixed and actual working hours is as high as 300%. Even if it reaches 400% - 500%, how can such a fixed working hours standard play a role in controlling labor costs and increasing production speed? The author believes that the fixed working hours are in the normal production environment, skilled workers with good technical and operational qualities. The labor time that a person should spend on completing an assignment. The fixed working hours standard should fluctuate based on the average actual working hours of these skilled workers, and the ratio of the fixed working hours standard to the average actual working hours of these employees should be maintained between 90% and 110%. The standard for working hours cannot be set too stringently. If most skilled workers can't complete the efforts, they will certainly dampen the employees' enthusiasm for production and creativity, and it is easy to form a “breaking can” and not to reward advanced and improve operations. The role of skills and production enthusiasm and creativity are not conducive to speeding up production. Conversely, if the fixed working hours standard is set too loosely, most employees will be able to complete it without any effort, and the employees will lose the motivation to learn and improve operational skills. In this case, it will not be able to achieve the goal of speeding up production. This is just like the game where many animals snatch the flesh on the tree. The height of the meat hook must have a balance.
After formulating a fixed working hour standard on the basis of this balance point, do not arbitrarily adjust it. Only when the production process is changed or if the overall operating level is believed to be greatly improved, can it be adjusted as appropriate, and ensure that the standard adjustment does not change the responsibility. The level of wages. For example, after lowering the standard of working hours, we will increase the proportion of rewards and punishments.
5. Only examine the workshop leader, do not assess the production team and front-line operators
The workshop leader is the organizer of the production task, and the production team and front-line operators are the completers of the production task. The performance of the workshop leadership depends on the productivity and effectiveness of the production team and front-line operators. Their goal is to be unified. Their role in the operation is like the right hand of the human body and they need to work together. Production teams and front-line operators have both the right to income and certain responsibilities. If only the workshop is evaluated and the production team and first-line operators are not assessed, it is bound to form an awkward situation in which the workshop leaders are in a hurry and the production team and front-line operators are indifferent, just as if they only work with their left hands and idle their right hands. Eventually it caused delays in the production schedule, resulting in the simultaneous loss of interests of both the workshop leaders and the ordinary workers. Only by deconstructing the production targets of the workshop into teams and individuals and putting them into a rope from top to bottom can we create a sense of ownership in the workshop that “everyone cares about costs, everyone saves money”.
6, lack of assessment responsibility system for auxiliary work, it is easy to form a big pot of rice
Assisted trades are an indispensable force in the workshop. However, because there are certain differences in the level of technology and work attitude between individuals, there is also a certain gap between their contribution to the enterprise. If only the post-salary system is implemented, and the assessment is not conducted in accordance with the quality and quantity of work, it will inevitably lead to a situation of eating a big pot of rice, which will, to a certain extent, inhibit the exertion of their intelligence and enthusiasm.
In short, if machinery manufacturers want to create "aircraft carriers," they must start from the foundation and establish an effective cost management system.