Processing manufacturing industry

Processing manufacturing is to purchase raw materials (or materials provided by the client) in large quantities, standardization, Production line Type of processing, mass production, standardization, production lines are the most important characteristics of processing manufacturing. Relative to Equipment manufacturing industry For example, the most basic mode of competition in processing and manufacturing is Cost price The competition. The traditional processing and manufacturing industry takes the production of labor in the past as the labor object, such as metallurgy, machinery, electronics, chemistry, petrochemical, Wood processing , Building materials, paper making, textiles, food, Leather industry . With the development of technology, the processing and manufacturing industry has gradually shifted to the use of high technology, new technology, new processes, and new materials High value-added processing and manufacturing .

Processing and manufacturing enterprises are enterprises that process products by providing production technology or raw materials for foreign enterprises to obtain 90T fees for profit. Due to China's rich human resources, the cost of human production is relatively low in developed countries, after the reform and opening up, the labor-intensive processing and manufacturing industry once flourished, and has contributed to the rapid development of China's economy. However, with the" Lewis turning point "The arrival of the domestic engaged in processing and manufacturing Small and medium-sized enterprise Caused a great impact, especially those who do not pay attention to technology and equipment updates to earn Cheap labor Price difference For the means of profit enterprises are even more hit.

1. Establish the concept of cost management and improve innovative enterprises Cost management system . In the enterprise management and all employees to establish the concept of cost management, grasp Production process Control of raw materials, labor and manufacturing costs. Innovative enterprise cost management system is an important measure for manufacturing enterprises to survive in the new economic environment. Innovation is the innovation combined with the actual situation of the enterprise, to follow the comprehensive, objective, reasonable, benefit-oriented principles, the contract link in the production process to implement a fixed high price; To ensure the comprehensive implementation of cost control work, the work is implemented to the departments, workshops and individuals, and there are relevant responsible people in all links.

In the process of improving the cost management system of innovative enterprises, the administrative leaders of relevant enterprises need to resolutely implement the relevant management regulations, learn to identify the conditions of cost control, and widely solicit the opinions of the masses. In addition to leading managers, they also need the support and understanding of enterprise employees in order to truly do a good job in cost management.

2. Improve the current situation of outdated information and implement reasonable cost management. Enterprise management should deepen the study of cost management, in-depth understanding of the theoretical system of cost management, have a deep grasp of all aspects of the composition of costs, and know scientific and reasonable costing Method, in Production process In the overall control, grasp each process Cost control management Use advanced indicators to measure the potential for cost reduction in each process. And expand the comparison Cost control From within the enterprise to the same industry enterprises with similar size and strength, to the advanced level as a comparison, to find out their shortcomings and improvement direction. While learning from domestic experience, learn from foreign advanced Enterprise management system Reasonable allocation of cost composition ratio makes cost control management become a favorable tool to increase the competitive advantage of enterprises.

Enterprise management is people-oriented, so in the process of management, vested interests of employees should be fully grasped, cost control and benefits should be combined with appropriate incentive mechanism, bonuses should be used as a means to motivate employees to effectively control costs, and the contribution of various departments and individuals in the cost increase control should be implemented. Thus, the spiritual cost of employee management can be reduced, and the material cost can be promoted by the spiritual cost.

How to survive in the fierce market competition at home and abroad, how to reduce costs and increase income, is an imminent and urgent problem for processing and manufacturing enterprises. In a difficult situation, introduce advanced Cost management mode To manage the enterprise is an important measure to stand firm in the market competition. Cost management includes Cost forecast , Make a decision Calculation, accounting, control, etc., is a general term for the management behavior of each objectified cost in the process of enterprise production and operation, and can be managed. Provide cost information and help them make it Management 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, bring good benefits to enterprises: and can promote enterprises to improve the level of operation improvement Enterprise competitiveness . However, some processing and manufacturing enterprises lack the right Enterprise cost management Model innovation, there is a cost Management system Imperfect, administrator The problems of weak concept of cost management, lack of strategy, outdated cost information, poor cost control and lack of incentive mechanism seriously restrict the development of processing and manufacturing enterprises and economy.

1. Outdated cost management system The world economic situation is changing rapidly, the market pattern is also constantly changing, and the cost of the product in the circulation field has greatly increased. In the tradition Cost management system The cost range is very limited, including only raw materials, Labor cost The costs generated in the field of production, such as simply reducing consumption and saving expenses as the only means, ignoring the cost components of product production technology development, personnel training and circulation. It is believed that increasing production, lowering workers' income, and maintaining sales volume is to reduce costs, regardless of the consumption capacity of the market, leading to the blind expansion of production in the short term and the blunt implementation State regulation Take for Enterprise cost management The magic weapon, may even cause stock Difficult sales and slow recovery of funds hinder enterprises Extensive reproduction The process reduces the overall competitiveness of enterprises.

2. Managers have weak cost management concepts and lack of strategy Market economy Make an enterprise into Own profit and loss The main body of the management Make a decision Right or wrong determines the survival of the enterprise, market-oriented Experience of Management mode Different from the old economic form guided by government instructions in the planned economy, the managers of some enterprises are not fully aware of their role change, and still hold the bad idea of "relying on the government" in the old time, and do not care about the survival of enterprises in the division, adjustment and inventory of costs Take stock Aspects of wild calculations, even fabricated data, artificial Adjustment cost Proportion, so that cost management can not play the application effect, become a dead letter. Or have a certain cost management ideas, but lack of strategic ideological guidance, in Reduce cost At the same time did not improve the long-term competitiveness of enterprises, to a certain extent lost Market share And some customers. Deep profiling? No Outside processing Most manufacturing enterprises lack the sustainability of development, in the entire industry chain to price competitiveness, to Cheap labor At the lowest end of the profit spectrum, mT Core technology Lack of innovation, disadvantageous position in international competition, frequent suspected dumping, plus Trade friction And the frequent fluctuation of exchange rate, processing enterprises suffered huge economic losses.

3. One-sided cost information Traditional processing and manufacturing industries are highly labor-intensive enterprises, generally with output and direct Operation time Carry out Distribution according to work However, 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-sided costing The way to make business Make a decision The inaccurate cost information is used for decision-making, which greatly misleads the development and operation of enterprises.

4. Lack of incentive mechanism tradition Cost management system timeworn Management mode The management system has not adapted to the new situation. In the past, the management of costs depended on the intervention of higher administrative departments to Administrative means In the period of market economy, the market has become an important guide to cost, but some business managers still change their thinking in the enterprise Cost control management When, the responsibility of each production unit in the cost management process is not clear, can not be implemented to individuals or specific work units, or lack of a certain Incentive mechanism .

Raw materials: The purchase channel of raw materials is the door of each 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, which should be Purchase cost The problem to consider is whether the purchased materials can be saved until the time of processing, if not, it is prone to unnecessary loss and increase costs. Finally, the preservation of raw materials should pay attention to the design of warehouse management regulations, to consider reducing the loss of materials during the preservation period, to make the best use of everything.

2. Production loss: The actual data in the production is often not the same as the data calculated in advance, this is because there is unnecessary loss in the production process, such as a company producing sausages, buying a batch of pork, this batch of pork can produce 1000 standard weight finished sausages, but the result is only 900, check the reason is because the production equipment, There's an occasional leak of flesh. It will cost 5000 yuan to repair the equipment. When companies encounter this situation, they should calculate whether the expenditure is worth it.

The problem of three channels: whether it is the purchase of raw materials or the sale of finished products, direct sales should be adopted as far as possible, that is, without middlemen. In this way, the price competition of goods can be greatly improved, and the total cost of finished products can be greatly reduced.