Foshan steel construction Because of recycling, energy saving, short construction period, and many other performance advantages, both to meet the development trend of industrial buildings, but also meet the energy requirements of environmental protection for national construction, and because the industry lower barriers to entry, so in recent years, to steel processing companies continue to increase, as the market competition, corporate profit margins compressed gradually, to increase profit margins, cost control has become an important task of enterprise management.
1 steel processing enterprises in the cost management problems
l, weak awareness of cost management, cost management awareness of employee participation is not strong. Currently in business management, cost management for the understanding of the prevalence of bias, the majority of employees to keep costs as a financial management personnel, management staff few things that cost-effectiveness should be the responsibility of the business leaders and the financial sector, the workshop, department, the team of workers only as producers, the majority of employees for what costs should be controlled, how to control the other issues are not concerned, resulting in non-technical tube costs, lack of awareness of cost control of skilled, motivated employees to control costs is not fully mobilized, method of cost management initiatives truly effective implementation.
2, cost management system is not perfect, the lack of effective cost control measures. At present, although many companies recognize the importance of cost management, cost management, but only superficial, not to the whole process of production and management company for analysis, did not identify the product design, material procurement, process, production technology, product quality, logistics control point transport, service and other aspects, the lack of effective cost control measures.
3, behind industry characteristics lead to cost accounting methods. Because of staggered industry characteristics, diversified steel products, non-standardized contracts and a number of projects, so that the workshop production organization is not fixed, material requisitioned, hours spent, manufacturing processes and other statistics can not do fine, extensive management bring a lot of business simplification, modern cost management methods such as standard costing, process costing cost accounting method choice is difficult to use.
2 Cost Management Focus
1, the cost of the entire process and establish full control concepts. Man is the most active factor, so to fully mobilize the staff's enthusiasm and initiative, training staff consciously take the initiative for cost control, cost savings awareness, and establish full control of the entire process cost concept, through the development of different aspects of cost control objectives, strengthen responsibility assessment, to carry out cost efficiency and labor competition, held seminars and other forms of cost analysis, cost management awareness staff training, improve staff cost management skills, stimulate their full potential.
2, to enhance various aspects of production management control. Enterprises to cope with production management process to sort, identify the part of the cost control focus, to reduce processing costs.
(1) strengthen cost budget management, companies can contract the preparation of project budget, by the marketing department, technology department, purchasing department, finance department and other related departments and production workshop Staffing Group of the budget, all departments clear division of labor, coordination, corporate contract signed itemized project budget, and clearly define each module cost control objectives and responsibilities of the departments to form project budget form, departments and cost control based on the division of responsibility.
(2) Strengthening materials purchase management, through bidding, to mark parity and other means to reduce material procurement costs, which the Group of companies can also implement centralized procurement of materials management, material procurement costs by reducing the unit quantity of material procurement improve.
(3) establish a strict management system supplies the common good by the warehouse manager, quality inspector, materials, staff from the quantity, quality and price of goods acceptance of storage. Meanwhile, the specification of materials requisitioning system, the storekeeper in strict accordance with the quota issue material, non-production sector over-represented requisitioned materials to improve the level of control material.
(4) optimize product design, strengthen demolition plans, layout, cutting management, rational use of excess material waste, improve material utilization. Steel products cost component, the main materials (mainly steel, profiles and other materials) costs accounted for more than 60% of the steel components processing costs, thereby improving the utilization of the main material, steel components is an important part of reducing processing costs.
(5) rational organization of production, optimize processes, enhance technological innovation, technological innovation, improve product processing efficiency. From the product cost structure, the cost of the product is divided into fixed costs and variable costs, enhance processing efficiency, which can effectively reduce fixed costs per unit of product, thereby also reducing manufacturing costs of steel components processed products.
(6) a reasonable optimize logistics and reduce the number of times the material inside out of luck, bad luck reduce product cost. Since the steel member larger, more difficult venue transport of luck, some large member even need heavy lifting equipment to be out of luck, the higher cost of venue out of luck, so enterprises to cope with the processing device configuration, component processing workflow systems research, optimize logistics and reduce the cost of out of luck.
(7) to strengthen the quality inspection process, improve product qualification rate. Steel products due to be installed by the refinement of the requirements for the product is high, so companies should be based on process requirements, to develop and improve the quality testing standards, according to the processing steps in a timely manner for quality testing, reducing product loss during processing of scrap, rework costs and reduce maintenance costs during the service.
3, detailed product costing. At present, steel processing enterprises generally use project cost accounting cost accounting method, which according to the contract of the project cost product collection, but because of material requisitioned, working hours statistics, statistical process step in management issues, poor accuracy of the data imputation , generally in accordance with the project distribution yield, etc., not actual usage accounting imputation, therefore, to improve the accuracy of product costing, product materials required to refine the various recipients, hours spent, the accuracy of the statistical processing step, correct imputation for each product materials, labor, cost of luck.
4, strengthen financial management, speed up capital turnover rate, reduce the cost of funds used.
(1) to accelerate contract payments recycling. First, in the contract process, to respond to customer credit assessment of contract form of payment, account of and Extension specific breach of contract payments define the signing of the recovery of funds detailed node, to ensure the smooth recovery of contract progress payments; secondly, a clear final acceptance Terms and accelerate the completion of the project settlement rate, to avoid other delays acceptance time, delay disbursement of funds.
(2) strengthen the capital expenditure budget management, in accordance with corporate governance requirements, the implementation of budget revenue and expenditure weeks or monthly budget manner, the disbursement of funds in strict accordance with the capital budget, over budget or reduce extrabudgetary funds to pay, at the same time, strengthen the management of accounts receivable and timely recovery of the debt, improve capital efficiency. Foshan Steel
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