On the one hand, in order to make enterprise products have strong competitiveness in the market, cost management can no longer be limited to the production process of products, but should expand its vision to the market demand analysis of products, the development trend analysis of related technologies and product design; Extend backward to the use, maintenance and disposal of customers. According to the requirements of total cost management, it will involve information source cost, technology cost, logistics cost, production cost, inventory cost, sales cost, customer maintenance cost, disposal cost and other cost categories. All these cost contents should be managed by strict and meticulous scientific means to enhance the competitiveness of products in the market and make enterprises invincible in the fierce market competition. Such as the implementation of value analysis in the product design stage.
On the other hand, with the development of market economy, intangible products are becoming more and more commercialized. Accordingly, the connotation of cost management should also be extended from material product cost to intangible product cost, such as human resource cost, capital cost, service cost, property right cost, environmental cost and so on.
Introducing the concept of strategic cost management
In modern times, great changes have taken place in the economic environment of enterprises: when the demand is saturated by the mass production of products, there is also a trend of diversification, and customers put forward new requirements for product consumption in terms of quality, time and service; Modern high technology is widely used in production fields, such as production automation equipment, robots, computer-aided production and so on. And the manufacturing environment of enterprises has also changed from labor-intensive to technology-intensive in the past; With the increasingly fierce competition, enterprises begin to pay attention to formulating competitive strategies in the face of fierce industry competition, and make corresponding adjustments at any time according to the changes of customer needs and competitors. This has entered the stage of strategic cost management.
Strategic cost management is based on the overall situation of enterprises and the overall development strategy of enterprises. The primary task of strategic cost management is to pay attention to the space, process and performance of cost strategy, which can be expressed as "how to organize cost management under different strategic choices" In other words, cost information runs through the whole cycle of strategic management, and we seek long-term competitive advantage through comprehensive understanding, control and improvement of the company's cost structure and cost behavior. It integrates the internal structure and external environment of the enterprise, and the value chain of the enterprise runs through the two-dimensional space of its own value creation and external value transfer. Value chain is different from value increment, and it is a broader value system chain outside the enterprise. Enterprise is only a part of all links in the whole value creation. Therefore, strategic cost management starts from the competitive environment in which the enterprise is located, and its cost management includes not only the value chain analysis within the enterprise, but also the value chain analysis of competitors and the value chain analysis of the industry in which the enterprise is located, so as to achieve the goal of knowing ourselves and knowing ourselves, and thus form various strategies of the value chain.
For example, the strategic cost management experience of Hangang. Starting from reality, Hangang has formulated a low-cost development strategy. And make full use of the extroversion and integrity of strategic management accounting to make strategic planning, find problems by paying close attention to the movements of the whole market and competitors, and adjust and change their strategies and tactics appropriately. Implement effective value chain analysis and "simulated market accounting", start with the recognized price of products in the market, analyze the cost management of enterprises layer by layer, tap the value-added ability of each operation layer, and improve or reject unnecessary and poorly completed operations. Pay attention to the control of cost drivers, adopt the strategy of "total cost first", implement "cost veto", highlight actual results and implement responsibilities. In the fierce market competition, Handan Iron and Steel Co., Ltd. applied the basic idea of strategic management cost, formulated the correct competitive strategy, obtained and maintained the competitive advantage, and created the first-class performance of China's metallurgical industry.
Introduce advanced methods and means
In the modern manufacturing industry, the proportion of indirect expenses has greatly increased, and the structure and ownership of indirect expenses have also changed completely. Many expenses even occur completely outside the manufacturing process, such as designing production procedures, organizing and coordinating production processes, organizing orders and so on. In addition, the automation degree of modern manufacturing industry is increasing day by day, and the direct labor cost is greatly reduced. This directly led to the emergence of activity-based costing.
Activity-based costing is a truly innovative cost calculation method, which is formed and developed to meet the needs of modern high-tech manufacturing environment and flexible customized production. Guided by the customer chain and centered on the value chain, it fundamentally and thoroughly transforms the "operation flow" of the enterprise, emphasizes the coordination of the relationship between internal and external customers, coordinates the relationship between various departments and links from the perspective of the whole enterprise, requires all operations in the material supply, production and sales of the enterprise to form a continuous and synchronous "operation flow", eliminates all operations that cannot add value, and keeps the enterprise in a state of continuous improvement and promotes the optimization of the whole enterprise. It reformed the distribution method of manufacturing cost, made the product cost and the period cost tend to be consistent, and greatly improved the authenticity of cost information. Activity-based costing is more realistic, and as a result, cost allocation is replaced by more accurate cost decomposition. The viewpoint of activity-based costing on cost is that "different purposes have different costs". Enterprise managers can use the information provided by activity-based costing to better price their products and services, so that their income can match the cost they pay; Enterprise managers can also use the information provided by activity-based costing to better select product mix.
"concrete analysis of specific problems"
Due to the diversity of cost control methods, there are not only traditional value control methods that can be carried out through difference analysis, but also non-value control methods that make use of the synergistic constraint of technological innovation and organizational structure. According to the cost management strategy, there is no fixed paradigm to choose the cost control method, which depends entirely on the actual foundation of the enterprise, considering the organizational structure, enterprise culture, production mode and so on. Of course, according to the needs of implementing cost control methods, enterprises can also reform the realistic foundation, such as changing the organizational structure and building a new corporate culture. At the same time, we should also realize that traditional cost control methods such as responsibility cost method, standard cost method and budget control are not necessarily mutually exclusive with modern activity-based cost management methods and cost planning methods. On the contrary, under certain conditions, they can often be integrated. For example, Thorne Lighting Company combines the standard cost method with the cost planning method. Thorne Company divides cost control into cost control of existing products and cost control of new products. The goal of existing product cost control is to maintain the existing cost level and reduce the cost level absolutely, while the goal of new product cost control is to save the cost that meets the market demand.
Strengthen the concept of cost and implement total cost management.
At present, many business leaders and engineers and technicians don't understand the cost, so they generally don't know what effect their designs, processes, plans and measures will have on the product cost. Therefore, in order to strengthen cost management, the first task is to improve the cost management awareness of the majority of employees, enhance the cost concept, implement the principle of combining technology with economy and paying equal attention to production and management, publicize and educate all employees on cost awareness, cultivate all employees' cost awareness, and change the cost management of a few people into the participation management of all employees. Enterprises should attach great importance to the training and use of cost professionals, take measures, actively hold various types of cost training courses, improve cost professional knowledge, and open up broad ways to reduce costs from both technical and economic aspects. Form workers' democratic and self-management consciousness within the enterprise. In the daily cost management, we actively use the research results of psychology, sociology, social psychology and organizational behavior, and strive to introduce an internal restraint and incentive mechanism into the employee behavior norms. According to western psychologist Si Long (a? Maslow), people's needs can be divided into five levels from low to high: physiological needs, security needs, social needs, respect needs and self-realization needs. The introduction of internal restraint and incentive mechanism is to pay attention to the highest-level needs of people, that is, the needs of self-development and self-realization. This mechanism emphasizes the self-motivation of human nature and does not need any external factors. It is not only the lowest cost management method, but also the most effective management method to reduce the cost by changing the external constraints and incentive mechanisms commonly used by enterprises through rewards and punishments.
Using modern information technology
The development of modern science and technology provides a modern tool for the processing of enterprise cost management information. The further development of computer technology, modern communication technology and data processing technology has promoted the development of computer information processing system. Applying computer technology to enterprise cost management can greatly improve the process of enterprise modernization management. Spreadsheet software such as LOTUS and EXCEL has powerful functions of table processing, database management and statistical graph processing, and is commonly used in office automation. They don't need programming, so they are flexible and convenient, with low cost and high efficiency. Using these softwares, managers can make predictions and decisions conveniently and quickly, and can monitor and analyze the control process, which has achieved good results.
Take measures to ensure the effectiveness of cost information.
First of all, government departments should pay special attention to the scope of cost expenditure and implement economic legislation. For those who do not follow the scope and standard of cost. Anyone who adjusts or fabricates the cost information without authorization will be criticized and educated. If the circumstances are serious, those who refuse to correct will be given disciplinary action or bear civil liability. Secondly, we should reform the accounting management system. Apart from a tiny part of the problem of fabricating cost data, accounting personnel do not adhere to principles, and most of them are instructed by the person in charge or manager of the enterprise, and accounting personnel can only follow them. Such a problem is not solved. No matter how much the government departments emphasize, the problem is still difficult to solve. Therefore, it is necessary to reform the management system of the chief financial officer, set up an accounting bureau, and the chief financial officer shall implement two levels of leadership, namely, personnel transfer, appointment and removal, and level adjustment. It should be managed by the accounting bureau, and other aspects should be managed by enterprises. In essence, it is the realization of accounting independence system. Third, strengthen law enforcement. The formulation of the system only provides a basis for its implementation, and the key lies in its implementation. Only by observing the law and discipline, strictly enforcing the law, and investigating the offenders, can healthy trends be promoted, bad style be hit, and bad social atmosphere be reversed.
Enterprises should establish and improve the internal control system, ensure the safety and integrity of enterprise property, check the accuracy and reliability of accounting information, improve the operating efficiency of enterprises, and promote the implementation of established business policies. The internal control under the modern enterprise system is no longer the traditional inspection and correction, and its content involves all aspects and levels of enterprise governance institutions. Ensuring the authenticity of accounting information runs through the main line of internal control development.
Improve the professional ethics of enterprise managers and accountants. As enterprise managers and accountants who provide information services for managers and participate in business decisions, they should fulfill their responsibilities while realizing their wishes. On the one hand, they should enhance their awareness of legal system, on the other hand, they should enhance their awareness of moral self-discipline, moral responsibility and responsibility, safeguard their professional conscience, and realize the double promotion of enterprise economic goals and people's moral level. Cost management safeguard measures are various norms established to ensure the effectiveness and smooth implementation of cost management methods and measures. The establishment of cost management safeguard measures is mainly through the establishment of a series of procedures and norms that should be followed in business processing and reporting, as well as through the setting of organizational structure, division of functions and division of labor. To ensure that all activities in the organization are carried out in a way that is conducive to reducing costs and cost management. The role of these measures does not directly affect the cost process itself, but advocates or restricts the behavior of handling business according to the needs of cost management, and its role is basic and preventive. In addition, in the fierce competitive environment, in order to know the opportunities and threats that may be brought by the changes of environment, internal conditions and competitors in time, we should also establish a cost early warning analysis system to observe the changes of external environment, competitors and enterprises' own conditions for a long time, and make timely predictions on the major changes, opportunities and threats that may be faced, so that enterprises have sufficient time to respond.
Integrate workflow to improve efficiency
The original workflow in our country has some parts that adapt to the development of modern enterprises, and some parts that don't, so enterprises must seriously study and improve them. On this basis, enterprises analyze their own competitive advantages, determine the core tasks of enterprises, cancel irrelevant links and reduce unnecessary levels. In addition, based on this, enterprises can scientifically design and construct enterprise information channels, reduce unnecessary stagnation while reaching necessary links, and ensure the smooth and effective information technology.
Strengthen the application of market information
As an important factor in business activities, information is also an organic part of enterprise cost management. With the development of economy, cost management is becoming more and more complicated, especially modern cost management, which is closely related to scientific and technological progress. Whether the level of enterprise cost management can be improved with the development of the situation and whether the operation can be carried out smoothly depends largely on the level of cost information feedback. Therefore, enterprise cost management must also adapt to this objective requirement and constantly improve the level of information management. Absorb and learn from the successful experience of Chinese and foreign cost management as much as possible, seize the opportunity, and truly become a strong player in the market competition.
Any effective cost management model is not static, it will change with the development of society and the change of environment. We must not treat it statically, but study the cost management model dynamically and innovate constantly to meet the needs of the development of the situation.
Establish an effective cost management incentive mechanism
(1) Strengthen the coordination of cost objectives. There are often some conflicts between the cost objectives of enterprises and individuals. If this conflict of goals is not resolved, employees will easily be dissatisfied, which is not conducive to the realization of the overall goals of the enterprise. Therefore, enterprises can mobilize employees to participate in the formulation of cost objectives, which is conducive to reducing conflicts of interest between different parties and promoting the integration of enterprise goals and personal goals. By participating in the formulation of cost plan, employees can integrate their personal goals and expectations into the relevant goals of the enterprise, so that personal goals and enterprise goals tend to be consistent.
(2) Set challenging cost targets. In order to make the cost target have an incentive effect, the cost plan made by the enterprise should be challenging and require the efforts of employees. Enterprises should organically combine target incentive with performance evaluation system. Due to the existence of uncertain factors, employees may not be able to achieve their goals with 100% efforts. For such employees, enterprises should also give certain forms of affirmation and reward. Otherwise, challenging the cost target will not only fail to inspire, but will bring serious negative effects to the enterprise: employees will feel too much pressure on such cost target, thus losing their enthusiasm and enthusiasm for work.
(3) Assessment and incentive are the guarantee of cost control. Enterprises should formulate the standards of star-rated "cost control team" and star-rated "cost control expert" in detail according to the specific conditions of each post, and give quantitative material rewards to their work contributions in strict accordance with the reward methods. In order to accurately reflect the use of various production expenses, supervise the expenditure of production expenses, and reasonably organize cost accounting, all expenses, including direct labor expenses, direct materials expenses, temporary facilities expenses and other direct expenses, as well as labor expenses, management materials expenses, asset use fees, tools and appliances use fees and other expenses of managers, should be accounted clearly, so as to ensure that the evaluated star-rated "cost control team" and star-rated "cost control experts" are convincing and effective.
Summary of Purchasing Cost Control and Supplier Management
Strategic procurement and procurement strategy: the first lecture
1. Four misunderstandings in procurement
2. From traditional procurement to strategic procurement
3. The core value of contemporary procurement
4. The core content of procurement strategy
5. The latest procurement system and model
6. Design of procurement organization and process
The second lecture is about key procurement technology.
1. Purchase classification
2. Procurement cost analysis
3. Three-way quotation price analysis
4. Economies of scale
5. Learning curve
Bulk purchase
7. Futures procurement
8. Joint procurement
The third lecture on the method of reducing purchasing cost (part one)
1. Bidding procurement
2. Competitive negotiation
3. Centralized procurement
4. E-procurement
The fourth lecture is about the methods to reduce the procurement cost (part two)
1. Reduce the total procurement cost.
2. Inventory control in procurement
3. Global procurement
Lecture 5 Supplier Selection and Evaluation
1. supplier relationship strategy
2. Multi-factor comparison and selection of suppliers
3. Supplier development and approval process
4. Supplier management in mass production
5. Supplier performance evaluation and incentive
The sixth lecture on purchasing negotiation skills
1. Procurement philosophy of professional procurement
2. Negotiation and negotiation process
3. Six links of negotiation preparation
4. Implementing the four stages of negotiations
5. Practical strategies for successful negotiation