On the cost management of printing enterprises

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Talking about the cost management of printing enterprises

with the arrival of the new economic situation, the traditional mode of relying on a business mode and a thinking concept to achieve survival and development will be severely challenged. The natural law of survival of some users who did not test materials at that time will be fully verified because they did not apply suitable equipment for a long time. A successful printing enterprise operator should be a new generation of entrepreneurs who are brave in exploration, continuous innovation, flexible in mind and avant-garde in consciousness

the planned economy has caused a strange phenomenon in mainland printing enterprises for a long time: the output value is not high, but the number of employees is high; Personal salary is not high but total salary is high; Low equipment utilization and high fixed assets; The business cost is not high but the management cost is high; The consumption of raw materials is not high and the cost of eating and drinking is high; The amount of products is not high and the production cycle is high

with the arrival of the wave of market economy, domestic printing enterprises have reached the point where they cannot be changed. At present, although most of the enterprises have been restructured, it is still impossible for the restructured enterprises not to study cost management. According to what the author has heard and seen, several cost management models are listed, hoping to provide useful reference for peers

I. hourly cost accounting method

printing enterprises in the United States and Taiwan use the hourly cost accounting method to calculate the printing price and share the investment cost. Take workshops, groups and machines as the cost accounting units, and calculate the total cost of the whole year or month. The total cost includes fixed costs (plant rent, machine depreciation, property tax, insurance premium, fixed asset investment allocation, management expenses, office expenses, etc.) and variable costs (production personnel wages, water and electricity costs, processing and sales expenses, etc.). The total cost is divided by the normal production time (including the actual production time, overtime time, prepress machine preparation and regular machine maintenance time) to obtain the comprehensive cost per hour. Take the comprehensive cost as the basis for enterprise cost management, and summarize and analyze the statements at the end of each month for accurate cost accounting. It can be seen that their cost management is indeed comprehensive, practical, in-depth and perfect

II. Actual cost accounting method

printing enterprises in Hong Kong and Macao believe in the principle of improving efficiency and reducing costs, emphasizing the utilization rate of equipment. Due to the high factory rent and labor costs, Hong Kong and Macao printing companies "lose money in the first shift, keep the principal in the second shift, and make money in the third shift". They don't slow down due to downtime and only check the machine when they are not busy. No wonder the efficiency ratio between Hong Kong and the mainland is 5 to 1. No wonder the imported second-hand printing machines have the same brand, model and year of manufacture. The price in Hong Kong is the lowest, and the price in Western Europe is the most expensive. Efficient production capacity requires extraordinary business volume, which promotes the printing business in Hong Kong and Macao to spread all over the world. Due to more shifts, accelerated depreciation and equipment renewal, the printing equipment and printing technology in Hong Kong and Macao are at the world-class level. This may be the so-called "virtuous cycle"! On the contrary, the leaders of some printing enterprises in the mainland still (1) follow the view of "less shifts, protect machines for long-term use and reduce equipment cost investment" according to the technical requirements of springs, resulting in the unacceptability of speed printing business, the delay of general production tasks, backward equipment, stagnant technology, poor product quality, low factory efficiency and low worker income. Such leaders call him "old-fashioned", I don't think so

As we all know, the rapid development of Wenzhou Longgang printing industry is inseparable from tens of thousands of business forces, which are widely distributed throughout the country. North and south of the river, inside and outside the Great Wall, where there is business, there are their footprints. According to them: no matter how much business volume and complex product requirements, they can complete them on time and according to quality. Anyway, when the order arrives in Longgang, one factory cannot complete the cooperation between multiple factories. In Longgang, the work price is not the "cost + profit = work price" commonly used by printing enterprises, but the reverse "work price - cost = profit". As long as the profit is not equal to zero or negative after the foundation is dried, everyone still grabs the order

in the market economy environment, the competition will be more and more intense. The "business secrets", "business intelligence", "business spies" and "shopping malls are like battlefields" mentioned in films, TV dramas and novels in the past really exist around you now. Although we still lack experience of capitalist "intrigue", "intrigue", "encroach on monopoly" and "kill each other", you must be on guard after entering the WTO, right

it's not the author's alarmist talk. You just need to think carefully, and I believe you can give many examples

it is fashionable in the society to "shop around". Customers usually ask several printing plants to quote at the same time. Is there anyone who wants to be low and high for the same printing quality, the same delivery date and the same price under the same conditions? Under normal circumstances, there is no such thing as "giving up the low price and seeking the high price", but there are many printed materials "giving up the near and seeking the far". You can't see how many books, magazines and pictorials in Sichuan, Chongqing, even Xinjiang and Inner Mongolia have traveled thousands of miles to the Pearl River Delta to print! At present, the competition in the printing industry in the Pearl River Delta has become incandescent. In order to survive and develop the enterprise, everyone is actively exploring business areas. In order to win the business of a major customer, try every means to test the price of the original product or the quotation of other printing plants, and then fight a price war on the basis of meeting customer needs and improving services. The first batch of products knew that they were losing money, but they still made up their minds to take it down and satisfy customers at all costs. This kind of payment is "a necessary investment" that enterprise decision makers are willing to accept, because it can often catch big fish

inspired by the implementation of the 2000 edition of IS09000 family standards, the following opinions on the cost management of printing enterprises are put forward for reference

cost management is a system engineering with rich connotation and complex process. Two main points should be done:

first, in the early stage of implementing cost target management, we should achieve in place thinking, sound organization, clear scheme and effective implementation. The key to the success or failure of cost target management is people. The realization of the target requires everyone in the whole factory to make real efforts. Organizational integrity means that the leading group headed by the factory director clarifies the responsibilities of each department, formulates implementation plans, approves reward and punishment methods, and is responsible for implementation and management. Management should be divided into three processes: before, during and after. And pay attention to eight links: prediction, confirmation, planning, decomposition, control, accounting, assessment, analysis and summary to formulate the cost target management plan, and implement it according to the above links. The main contents of the plan should emphasize "control in the process" and "increase production and save expenditure", and improve the following major systems:

1. Organizational system. Establish a leading management group headed by the factory director or general manager; An implementation management team headed by the director or deputy general manager of the production plant; A supervision and management team headed by the manager of the finance department. Improve the scheme implementation team headed by the person in charge of each process or workshop, and take each implementation team as the first person for the cost assessment of the process or workshop. When necessary, machines and individuals are also the main body of cost assessment

2. Object confirmation system. That is to confirm the object confirmation system composed of products or semi-finished products and cost factors, including investment costs, procurement costs, manufacturing costs, sales costs and management costs, specifically, input-output rate, product authenticity rate, labor productivity, equipment and material utilization rate and expense utilization rate

3. Management method system. For example, the procurement cost adopts "separation of three rights", "comparison of goods", "bidding procurement", "pricing control", etc; Manufacturing cost adopts input-output method, supply acquisition method, controllable cost method, etc; The sales cost adopts the "five fixed method" of fixed quantity, fixed price, fixed payment recovery, fixed expense and fixed remuneration, etc

4. Index determination system. That is to form the profit and loss index and product cost index system of target management, and make comprehensive statistics and forecasts on the past situation, current situation and development trend of the cost target subject and object

5. Control the accounting system. The content of control accounting includes evaluating the past, controlling the present and planning the future; The main methods are business accounting, statistical accounting and accounting; The measures include establishing and improving the information collection control system and database

6. Evaluation and reward and punishment system. The content of the assessment is to check the implementation of the plan, and the purpose is to establish an enterprise incentive and restraint mechanism and cultivate employees' self innovation spirit; Rewards and punishments are aimed at encouraging the advanced, encouraging the backward, promoting management and improving efficiency

second, the key to the implementation of cost target management lies in the implementation and implementation of the plan. Successful experiences include "single pilot, step-by-step implementation, gradual adjustment and systematic promotion", that is, "from point to area, full flowering". The implementation should not only pay attention to the general, but also pay attention to the small aspects, such as spare parts management, water, electricity, scrap and waste recycling, etc., which should be taken as the assessment items. Each process or workshop shall complete the assessment of all direct and indirect costs such as wage cost, safety cost, development cost, repair cost and service cost. During implementation, "daily calculation and daily settlement, monthly inventory and monthly clearing, and quarterly cashing" shall be achieved. The report should be signed by the preparer, supervisor and manager, so as to truly reflect the status of each cost target entity objectively, truly and timely, so as to improve and change the experimental machine in the continuous analysis and summary

cost management of printing enterprises is an important aspect of enterprise management. Only by strengthening cost target management, improving financial management, and Comprehensively Strengthening and improving the control of enterprise logistics, information flow and capital flow, can we effectively reduce production costs under the premise of ensuring product quality, and make enterprises invincible in the increasingly fierce market competition

Copyright © 2011 JIN SHI