Effective Way To Control Enterprise Cost
Different manufacturing enterprises have different types of production products. Therefore, we can scientifically formulate the corresponding efficiency evaluation indicators according to the different attribute characteristics of products, and compare the productivity of each hour with the productivity of workers.
In the daily production of enterprises, we all have to do this.
production efficiency
Indicators are checked, statistically and compared, so as to rationally analyze and identify the main factors affecting the efficiency of production process, and suppress bottlenecks in production operation.
After continuous practice and exploration, the author thinks that in order to effectively improve the production efficiency of manufacturing enterprises, we must proceed from the following scientific ways.
First of all, we should rationally strengthen the overall cultural quality, political literacy and practical operation level of the management and staff in enterprises. At the same time, we should improve the investment in technological pformation, accelerate the pformation of all kinds of scientific and technological achievements, and enhance the overall technological innovation capability of enterprises.
At the level of personnel management, we should adapt the proportion of non production personnel adaptable, so that workers engaged in important production operations will play an important role in selecting management.
At the same time, management should promote the advantages and balance development of all production links through rational deployment of labor force, and improve labor.
management system
With the help of science, we can improve the attendance rate of labor production, the scientific utilization rate of working hours and the efficiency of the whole production process of enterprises.
It is a scientific way for manufacturing enterprises to strengthen cost control to increase production efficiency, promote product quality improvement and reduce material wastage rate. We can use these indicators as an important part of staff assessment, so that the rate of employee compliance can be directly linked to their immediate interests and the amount of award, so as to fully arouse the enthusiasm of staff to carry out scientific cost control.
At the same time, in the process of production practice and management, we should pay attention to the consummation of the consumption data of enterprise history, take it as the basic standard, distinguish responsibility attribution, standardize employee production and material consumption behavior, and implement benign communication with enterprise staff.
In the distribution link, the management of enterprises should play a comprehensive control function, so as to make a fair and reasonable distribution of the profits from the enterprises that are saved by cost saving, and give rewards to departments, teams and individuals that achieve good control results in cost saving, fulfill the bonus cash system. In the control of all production links, we should strictly control the quality, strictly enforce the operation procedures, and make the quality supervision, inspection and management mechanism more sound, so that enterprises can produce products that satisfy users' real satisfaction in a continuous, efficient, fast and high-quality practice.
The clearly defined cost range can make the cost control of manufacturing enterprises efficient and clear. Therefore, in practice management, we should scientifically and correctly divide the cost of products into account and the cost that can not be included in the product.
According to enterprise operation management, there are more
Project cost
The current situation should be based on the principle of who benefits, who consumes, and who will bear the burden. In the production process, materials, labor and other expenses that should be consumed should be included in the cost of production.
The expenses that cannot be accounted for, such as expenses for various kinds of late fees, claims, donations and sponsorship funds, should be included in the business outlay expenses, while the dividends paid should be included in the profit distribution category. The relevant management and financial expenses should not be included in the production cost, but should be included in the cost of the period.
At the level of enterprise cost control, every accountant should make a reasonable analysis based on the actual cost produced by the enterprise in the month, find out the real cause of the loss, where the loss node is located, or the reason for the profit, where profits are made, and find out the reasons through timely communication with the grass-roots technicians, the relevant production scheduling and the supervisors, so as to lay a solid foundation for the subsequent cost control and make full preparations.
Accountants should be meticulous and meticulous in the actual cost control work, and timely understand the actual situation of enterprise operation, so as to find out the problems in time.
In the information age, if there is no good comparison between the standards of numbers, the thrifty operation and cost control of manufacturing enterprises will not be mentioned. Therefore, under the standardized implementation of the cost control plan, we should promote a sound digital list of all departments in the enterprise, including all kinds of controllable and uncontrollable expenses, and report it to the management level by the financial department after quarterly or monthly, and then identify the abnormal or overrun operations, and ask the relevant departments to explain the overdraft part in the monthly summary meeting.
Productivity is the core competitive factor of enterprises. Therefore, in practice management, we should improve the spirit of innovation, effectively enhance the conversion rate of scientific research achievements, further pform it into the productivity of enterprises, and really stimulate the cost control benefits.
At present, many manufacturing enterprises lack perfect competitive advantages. For reasons why it is easy to see that the scale of production is unreasonable and uneconomical, the blind investment is too high at the level of production and construction, and the energy consumption of products is not strengthened, so that they are free to develop. These unreasonable factors all come from the lack of strategic cost management in the process of product design and production.
In order to effectively reduce the far-reaching adverse effects of such factors on cost control, we should attach great importance to the strategic control of cost management and take it into the necessary part of enterprise decision management.
Based on the attributes of various manufacturing processes, logistics and operation procedures that can be optimistically combined in manufacturing enterprises, we should make comprehensive calculation and analysis of the added value of manufacturing processes. For example, we should measure the added value of technology, structure and decoration level of low value products and labor-intensive products by adopting various new technologies, processes and materials, and optimize the allocation of various resources of enterprises through value chain management, and improve the control and management of all costs and costs of enterprises.
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