制造企业的成本控制模式的设计与研究(英文原文,外文翻译请搜索同名word文档)

更新时间:2023-07-20 10:22:02 阅读: 评论:0

中秋快乐的英文
Design and Rearch of the Fine Cost Control Mode of Manufacturing Enterpris
Chao ying Zhang
Beijing Institute of Petrochemical Technology
Beijing, China, 102600
e-mail: zhangchaoying@bipt.edu
Abstract—By using the mode like cost planning, fix-amount con-sumption and cost difference, the traditional cost-control mode focus on management of process, such as purchasing process, production process and inventory process. However, there are many disadvantages concerning this mode, like delayed plan de-veloping, complicated allocation way, obsolete methods and mis-played main body of internal cost management. Bad on meticu-lous management theory, this article designs meticulous cost-control mode of manufacturing, the main features of which are that the mode u the development strategy of enterpri as the starting point and u processing cost control, meticulous cost accounting, graphic cost analysis and continuing cost improve-ment as basic framework.
Keywords-manufacturing enterpris; meticulous; cost management; control mode
I.I NTRODUCTION
As a management concept of the modern industrial age, lean production (LP), also called the Toyota Production System (TPS), was propod earliest by Japane enterpris in the 1950s. Focusing on “eliminating all waste”, LP tries to elimi-nate any uless movements, avoid ineffective efforts and re-fu uless materials in production and make efforts to estab-lish an enterpri mode that “eliminates all activities that can-not benefit the end urs of products or rvices and keeps eking and executing improvement methods”.
In the 21st century, DMI took the lead in summing up and systemizing the new management modes and technologies of modern enterpris and propod a fine management theory in China. In 2007, the fine management theory began to be gener-ally unrecognized by Chine enterpris. Since early 2007, with the ri of raw material prices and labor costs and the ap-preciation of the RMB, the business environment of Chine enterpris has changed dramatically, which is a sign of the coming of the high-cost age of Chine enterpris. The in-creasingly rising costs have not only narrowed the profit mar-gins of Chine enterpris but also highlighted their internal management problems and cost waste problems. “High inven-tory cost”, “high delivery cost” and “high accounts receivable cost” have become the three biggest disadvantages of Chine enterpris. When the ext
ernal environment is favorable, the problems are easy to be ignored by enterpris, and when the external environment is unfavorable, the adver effects of the cost control problem will be highlighted and enterpris will have to suffer narrowed profit margins as a result of increas-ingly rising external costs and face an internal cost waste crisis as well. It is particularly important under the double threats to strengthen the cost management of enterpris and find out a fine cost control mode suitable for Chine enterpris.
II.F INE MANAGEMENT THEORY
A.Concept of fine management
Fine management “is a management concept and technol-ogy making each unit of an organization function in an accu-rate, effective, cooperative and continuous way through sys-tematization and detailing of regulations as well as quencing, standardization, datamation and informatization”. It is a neces-sary requirement of the detailing of both the social division of labor and rvice quality for modern management. It is a basic idea and management mode bad on routine management and making routine management go deep. It is also a management mode mainly aiming to minimize the resources ud and cut down management costs.
B.Characteristics of the fine management theory
Stressing the importance of people. The most esntial thought of fine management lies in changing the thinking pat-terns of people. Overcoming fixed patterns of thinking and doing creative thinking is the basis of fine management. To realize fine management, it is necessary to indoctrinate the staff with its significance, necessity and realizability and create a cultural atmosphere for staff to pursue refinement from their thoughts.
Overall control and process control. Fine management the-ory emphasizes the transformation of modern management from the extensive mode to the intensive mode and the trans-formation from the traditional experience of management to scientific management. Cost management is no longer a pre-ntational concept but an all-around and staff-inclusive com-plicated management system embodied in the whole process of production and the management of an enterpri.
Concept quantification. The fine management theory be-lieves that a most esntial point in enterpri management is that the management at all levels must have a philosophy that things must be made delicate as detail is the key of success, have a clear understanding of the specific degrees of manage-ment indexes, efficiencies and execution and make everything operable, realizable and controllable.
___________________________________ 978-1-61284-441-1/11/$26.00 ©2011 IEEE
C.Significances of the fine management theory for cost
control
digiaFollowing the cost reduction concept of “fine internal ad-justment and quick adaptation to the external environment”, actively promote technical progress and production process optimization, minimize high-cost pressure and realize effective and low-consuming production and management.
Emphasize the establishment of a perfect process center through continuous improvement. Change with the external environment, establish smooth and simple operating process and realize effective operations of enterpris.
Emphasize exactness with quantification and highlight the accuracy and importance of various data and the quickness and timeliness of information transfer.
Emphasize the construction of leadership and establish an effective organization system and a perfect management sys-tem.
III.A NALYSIS OF THE PROBLEMS OF THE TRADITIONAL
COST CONTROL MODE
A.Traditional cost control mode
The traditional cost control mode emphasizes process man-agement. It realizes cost control for the purcha process, the production process and the inventory process by means of planned costs, rated consumption of products, apportionment of cost variance, etc.
TABLE I. T RADITIONAL COST CONTROL MODE
B.Problems of the traditional cost control mode
x Problems in the calculation of quota costs and norm costs: A planned cost is a standard cost obtained on the
考会计证premi that both the existing production technologies
and management conditions are the best and optimal.
唇部遮瑕However, there may be diversifying problems and dif-
ficulties in practice that make it impossible for the ac-
tual cost to be optimal. A quota refers to a pret quan-
tity of the resources to be consumed by the unit con-
forming product that is finished. Due to the ever
changing internal situations of enterpris, the quota
standard only suggests situations in the past and cannot
meet future requirements, thus it is difficult to play its
due role directly in prent production and manage-
ment.
x Complex apportionment manners: When in indirect cost apportionment, calculate the cost apportionment
ratio and then multiply it by the standard apportion-
ment quota of each kind of product to obtain the indi-
rect factor costs for each kind of product. The process
from accumulation to apportionment is complex in op-
eration and the result is not always so accurate and rea-
sonable.
x Outdated management methods: In the traditional cost management thought of Chine enterpris, only cost
reduction exists and the method to obtain a larger profit
margin by promoting production efficiency is never
considered; “increasing incomes’ is excessively high-
lighted and “reducing costs” is ignored. As a result, en-
terpri information can neither really reflect the man-
agement process nor provide cost information of each
operation link, thus misguiding the preparation of the
management strategies of enterpris.
x Mistakes of the internal cost management bodies of en-terpris: It has long been misunderstood by people
that cost control is the work of financial personnel and
management only and both cost and benefit should be
the responsibilities of the leaders and financial depart-
ments of enterpris. In such a misunderstanding, the
roles of workshops and grass-roots departments and
employees are ignored. Conquently, the grass-roots
kstdepartments and the workers at the production lines
have weak cost consciousness or even have no market
pressure, resulting in rious waste of enterpris and
making it difficult to make cost control really effective.
IV.D ESIGN OF THE FINE COST CONTROL MODE OF
MANUFACTURING ENTERPRISES
A.Cost characteristics of manufacturing enterpris
Costs happen in business process. Business process mainly include material purchas, finished product production, product sales, product development and technical rvice, man-agement, financing and so on. The cost of production items mainly refers to purcha costs, manufa
cturing costs, lling costs, the trial production and period charges of new products, etc.
TABLE II. B USINESS P ROCESS & COSTS
B usiness Cost
items Materials Procurement Procurement
costs
Production Manufacturing
costs
sales Cost of sales
Development Trial
costs -
ManagementǃServicesǃFinancing Expens for the period
The cost of production items is predictable. Through ac-counting on the premi of the going concerns of an enterpri,
all the cost items of the enterpri are knowable or predictableremindof
under normal circumstances. Thus, effective cost control is
usually realized through a planned cost method, a standard cost
method or another method.
Costs are greatly affected by economic development. A manufacturing enterpri needs to consider its purcha costs
and inventory costs. Its purcha cost may increa with the
price ri of raw materials as a result of the growth of the econ-
capricious是什么意思omy. It can properly increa its inventory to decrea the loss due to the price ri of raw materials. However, if exces-sive raw materials are purchad, its inventory cost will in-crea and too many funds will be occupied, making it easy to suffer a decline of fund utilization rate.
Cost control should be done bad on enterpri strategies. In recent years, the rearch on enterpri strategies has drawn wide attention and it has become a common view that cost con-trol plans should be prepared bad on enterpri strategies.
B. Design principles of the cost control mode of manufacturing enterpris
Principle of being subordinate to strategies: Both the start-ing and ending points of the cost controls of enterpris should be subordinate to their development strategies. The develop-ment strategies of enterpris are overall plans about the sur-vival and development of enterpris and the source of all the activities of enterpris. Thus, it is necessary during the design of cost control modes to plan for the cost control objectives of enterpris bad on the strategic targets of enterpris and finally check whether the cost control objectives are reasonable or not through the fact of whether the strategic targets of enter-pris are realized or not.
Principle of fine control: It means that cost control is not limited to the production process but covers links like new product development, material purchas, warehousing, opera-tion sites, enterpri asts, sales, etc.
Principle of process standardization: It has three meanings: Detailing of process: Prepare process
dmoz
es for all the production and management cours of an enterpri according to its char-acteristics and do not ignore each detail of control. Detailing of control points: Set each point in a process that may cau costs to be a control point. Quantification and standardization: De-sign each control point to be a quantized cost control objective that must comply with the overall objective. C. Mode design
Figure 1.  Cost Control refinement Flow
Process cost control: First, realize process reengineering while breaking down the overall cost objective step by step, then carry out fine cost control in all the links from new prod-
uct development to sales.
Figure 2.  Cost Control refinement Flow
Fine cost accounting: It means that each link of a process
needs fine cost control.
Figure 3.  Cost control New Product Development
The emphasis of the cost control in the new product devel-opment is an economic feasibility analysis that should be done in the aspects of short and long-term impacts, extent of cost reduction, extent of profit increa and so on to make new
product development necessary and accurate.
Figure 4.  Purcha Cost Control
Control the purcha cost according to the prepared system of a price compared purchasing system or purchasing through bidding and material quality standards. Meanwhile, work out an overspending plan to strictly standardize the purcha be-
haviors.
Figure 5.  Storage cost control
Work out material turnover indexes, material management methods (such as ABC management method), material ac-counting methods and waste recovery indexes to intensify the
warehousing management.
Figure 6.  manufacturing process cost control
Field management mainly refers to production process management. The best manner of production process manage-ment is the activity-bad cost method in which the direct costs are directly charge
d to product cost and the indirect costs are first accumulated to different operations and then apportioned to different products. In this way, the accuracy of cost calcula-tions is ensured and the apportionment is less complex.
takeyourtimeFigure 7.  Asts control
When carrying out cost control, classify the asts first and then u different control methods according to the classifica-tion results. Generally speaking, cost-benefit analysis is done to check the profits brought by the funds occupied and handle the
non-performing asts in a timely manner.
Figure 8.  Sales control
Three key points of the detailing of sales process: First, the training of sales personnel: Sales plans are key asssment in-dexes for the completion of overall tasks and the preparation of sales plans mainly depends on sales personnel’s sales capabili-ties and their loyalty to enterpris; cond, fining of indexes: When tting sales tasks, u multiple indexes and weights, reflect the sales strategies of companies, t sales objectives on a quarterly basis and conduct real-time inquiries about the completion situations of the sales objectives. Third, asssment of sales personnel: Work out related indexes and then conduct regular asssments according to the indexes and establish a reward system and a ranking system to mobilize the initiative sales personnel.
Graphical cost analysis: The products produced by manu-facturing enterpris have many varieties, parts and universal parts that cannot be clearly described in words only and will be more intuitive and clearer if described with flow charts by de-partments, process and operation activities, thus benefiting the supervision over the cost condition of each link.
Continuous cost improvement: In recent years, enterpris are developing faster and faster. The inn
ovations about both the theories and practices of modern enterpri management keep emerging and enterpris are facing increasingly fierce compe-tition. Therefore, in order to minimize costs, improve produc-tion efficiency, promote quality and ensure leading target cost and control level, it is necessary to make continuous improve-ment to adapt to the development of both social economy and enterpris.
V. R ESEARCH CONCLUSIONS
All the economic activities of enterpris must rve the development strategies of enterpris, so the starting and end-ing points of cost control should be the development strategies of enterpris.
The overall cost objective of an enterpri should be a key part of the development strategy of the enterpri and when in cost control, it is necessary to start from the overall cost objec-tive and realize process reengineering while decomposing the overall cost objective and then design the fine cost control mode for each link of each process.
Reflect the cost control mode of each link of each process through graphs to ensure both an intuitive effect and conven-ient supervision. It is necessary to do continuous improvement for the stan-dards and indexes of process with production development and technical progress to adapt to new sit
uations.
R EFERENCES
唐顿庄园 圣诞
[1] FAN Jinxiang, AN Qi. Improving quality assurance Implementing
meticulous management. Mining & Processing Equipment, 2010(06), P20-21
[2] ZHENG Jianfeng. Simple Study on Meticulous Management of
Construction Enterpris. Construction Economy,2009(06). P115-116 [3] SUN Xin,XIA Qing. Power Grid Operation Mode Bad on Elaborating
Management, Automation of Electric Power Systems.2008(21),P14-17 [4] Liu Yong Wang Qian. A Discussion On The Construction Of Rearch
Funds Meticulous Management System In University. Bulletin of National Natural Science Foundation of China. 2008(05),P305-308
[5] Zhu Haiji, Liu Dong, Yang Jian. The Application of Fine Management
for Distribution Line Loss in Huangpu District. Electrotechnical Application. 2008(17),P78-79
[6] TAO Hong-hui,CHEN Zheng,MENG Hongbo. Application of Lean Management in
Hospital Drug Storehou Management. China Pharmacy,2008(04),P274-275
[7] ZHANG Ming-hua, HUANG Sheng. Lean Shipbuilding——Study of
Japane Shipbuilding System, Ship Engineering. 2005(02), P128-130 [8] WANG Ruihua1, ZHANG Bixue1, CHENG Dacheng  Analysis of the
fine cost management applied to oil companies. Journal of Liaoning Technical University(Social Science Edition), 2010(04), P369-371
[9] LI Yongju, ZHAO Jujie. Application of Comprehensive Cost
Management in Construction Enterpris. Construction Technology. 2006(05), P42-43
[10] WU Xiangjiang. On Knowledge and Practice of Fine Management.
Journal of Hangzhou Institute of Financial Studies. 2004(07), P31-33

本文发布于:2023-07-20 10:22:02,感谢您对本站的认可!

本文链接:https://www.wtabcd.cn/fanwen/fan/90/183105.html

版权声明:本站内容均来自互联网,仅供演示用,请勿用于商业和其他非法用途。如果侵犯了您的权益请与我们联系,我们将在24小时内删除。

标签:
相关文章
留言与评论(共有 0 条评论)
   
验证码:
Copyright ©2019-2022 Comsenz Inc.Powered by © 专利检索| 网站地图