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建立人际资源圈美国作业代写:How to control Enterprise cost
2017-10-14 来源: 51due教员组 类别: Paper范文
下面为大家整理一篇优秀的paper代写范文- How to control Enterprise cost,供大家参考学习,这篇论文讨论了如何控制企业成本。企业要生存、发展,就必须对成本动因进行全面分析并加以有效控制,最大限度地获取利润。所以企业在产品设计阶段需要工艺人员在产品设计阶段进行必要的参与,采用优化的产品设计方案,将新的技术和理念应用于产品设计之中,改变生产的工艺并选用新的原材料等,最大限度的压缩成本,最终保证产品在市场上的竞争力。
With the gradual improvement of modern enterprise system, deepening the reform of cost management is becoming a prominent and urgent problem. In order to survive and develop, an enterprise must carry out a comprehensive analysis of the cost drivers and control them effectively, so as to carry out production and operation under the cost of competitors, so that enterprises can obtain competitive advantage at the lowest cost, improve the efficiency of resource utilization and maximize profits.
At present, most of the manufacturing enterprises have a product design is too complex, design only pay attention to performance rather than cost, in the product design process, also rarely repeated research, to carry out multiple optimization. In the process of product design does not pay attention to the optimization and cost of materials, material procurement personnel are not involved in the design process, at the same time in the design process also rarely consider the rational and effective quality control methods.
In the construction of enterprise cost, the product has decided the cost of product $number in process design and product design stage, that is, 80% of the product cost has been determined in the design stage, and has played a decisive role in the business performance. In the product design stage, the enterprise needs the process personnel to participate in the product design stage, adopt the optimized product design plan, apply the new technology and idea to the product design, change the production process and choose the new raw material, and the maximum compression cost. The designer should work closely with the financial personnel to develop the product target cost and target profit, only in this way can we control the cost and finally guarantee the competitiveness of the products in the market.
In the raw material procurement stage, on the one hand by the procurement batch impact, the enterprise in the procurement pricing process does not occupy the advantage, resulting in high procurement costs; On the other hand, the impact of the order, the original does not need a lot of material, but caused a backlog of waste.
Usually the procurement department controls 40%-50% of the enterprise funds, thus, reducing the cost of materials is also the most effective way to control the cost of enterprises. Therefore, business managers need to pay attention to the following procurement principles:
Classify the raw materials, negotiate with the relevant distributors by purchasing Department staff and establish effective communication mechanism.
Not only is the procurement staff, management staff to understand the procurement. The most important thing is to make the Enterprise Production department and the purchasing department and the purchasing director participate in the product production project as far as possible, reduce the purchase cost.
Annotate the material procurement and use of major components to ensure that the purchasing department invests the most energy in the procurement of major raw materials. Effective procurement of major materials or replacement of lower-cost materials will have an unintended effect on cost reduction.
Tenders are procured by public tender rather than limited to a particular supplier. Enterprises can use open tendering methods to enable suppliers to adopt effective competition methods to reduce the price of certain materials.
Experienced purchasers can reasonably determine the purchasing cycle according to experience, predict the price of certain materials, use off-season to make purchasing plan, and arrange purchasing time rationally.
At present, most enterprises in cost control is often the use of traditional cost control methods, its core is through cost savings to achieve, that is, strict control of expenditure, do not waste resources. The main methods, such as saving water and electricity, reducing the loss of waste, and controlling the use of low value consumables, are a primary form of cost reduction.
The cost control in manufacturing process mainly relies on the promotion of enterprise's basic management level, and adopts the idea and method of lean manufacturing to increase enterprise's benefit. At present, domestic and foreign advanced manufacturing enterprises are looking for a variety of cost reduction methods, trying to fundamentally avoid the occurrence of costs. "Zero defect", "zero inventory" concept came into being, its meaning is to avoid almost all the cost of quality loss and inventory costs. How to achieve "zero defect", "zero inventory", we need to use the idea of cost control from the management point of view to explore the potential to reduce costs, the production of all aspects of the product to prevent prior to the adjustment. This kind of advanced form cost control needs the enterprise in the product design development stage, through the lean manufacture thought and the idea, carries on the production process reengineering, avoids the unnecessary production link, achieves the cost control goal.
At present, many enterprises will focus on the cost control in the production of manufacturing links, sales links and after-sales service links are not attached, resulting in a large number of transportation costs and after-sales service costs.
Enterprises can choose different modes of transportation according to the importance and timeliness of products, if you can choose Railway transportation, automobile transport, air transport and water transport, etc. according to the goods delivery mode and the purpose of the requirements are different, can be divided into vehicle transport and sporadic transport, but also with customers in the signing of the contract with the purchase of the freight to save transportation costs.
The essence of controlling the after-sale service cost is to improve the product quality, reduce or avoid the cost. At the same time, the training of high-quality after-sales service personnel, improve the quality of staff is also an effective way. When the conditions are ripe, we can choose service outsourcing, which is a worldwide trend and an inevitable way for enterprises.
How to design an appropriate incentive system to mobilize the initiative of all employees is the first problem that managers should consider in the modern cost management method. If the management method does not enable the staff to voluntarily, the active participation, also will only be counterproductive. Therefore, the modern cost management method must be combined with the modern management thought of "people foremost".
The cost management activity is a complex system engineering, in the cost management system design, must pay attention to the comprehensiveness, must participate fully, the implementation to the production and the management entire process.
To carry out modern cost management is a long-term reform, continuous improvement process, which is embodied in the management concept, such as continuous improvement of theory and constraint theory. Cost management can not only pursue short-term profits, but the sustainable development of enterprises as the ultimate goal.
The cost control has the profound practical significance and the promotion significance to the enterprise long-term development, the goal of cost control is long-term, comprehensive, through the analysis of these problems, enterprises can effectively reduce production costs, while the cost control mode will be in practice constant innovation, adjustment, only this, The enterprise can take the opportunity in the future development, maximize the profit and gain the market competitive advantage.
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