Effective Ways for Books and Periodicals Printing Enterprises to Improve Operating Benefits
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In the past 30 years of reform and opening up, China's printing industry has been fast The development is mainly reflected in the increase in the number of printing plants, the increase in the number of printing machines, the advancement of technology, the improvement of printing efficiency and the substantial increase in production capacity. The effective increase of Yineng has provided extremely strong support for the development of China's news publishing and cultural industries.
However, in the process of rapid development of the industry, we can also see a weird phenomenon. The price of domestic books and periodicals is getting lower and lower. Many printing companies cannot expand and reproduce and upgrade their equipment with their own management power. The newly-built printing enterprises are transferred from other industries. The old printing enterprises, especially the original state-owned printing enterprises, are gradually falling into the quagmire of their own development in the process of current technological innovation, digital substitution and reduction of paper media prints.
We use the five-force model theory of contemporary management experts Porter to analyze the current difficulties of the industry. From the objective environment analysis, due to the reduction of the entry barriers of the printing industry in the past ten years, a large amount of hot money has entered, resulting in a sharp increase in the number of printing companies, and new entrants have pushed the industrial profit rate to a new low. As a supplier to the printing industry, suppliers of paper supply and ink and plate materials have absolute price-performance ability, saying that price increases will raise prices; customers who are downstream buyers of the printing industry have the same price-price ability and cannot raise prices. Otherwise, It is difficult to deal with; finally, the whole industry is facing the problem of being replaced by digital e-books, and the total market share of paper media books is declining. The oppression of this external environment eventually caused the printing company's profit margins to be completely squeezed.
Of course, the overall profitability of the printing industry is not high. The subjective reasons of the industry are mainly determined by the nature of the printing industry itself. The printing company does not have its own main products, everything depends on the customer's order, and there is no order to survive. This creates a very good negotiation condition for the crazy price reduction of the buyer's customer. On the other hand, the industry characteristics of a large number of pre-press preparations determine that they must have a large print volume to be profitable. In addition, the printing industry's "multi-link" processing characteristics and processes also determine its level of profitability. If the profit and profit rate are ranked as the standard, then the silk screen gravure printing in the industry is higher than the flat printing, the special printing is higher than the general printing, the color printing is higher than the black and white printing, and the part printing is higher than the book printing.
The book printing project, from the pricing to the actual printing company's profit, profit margin, is undeniably the lowest printing project in the printing industry. If it is calculated by the process, the book printing must go through more processes than the general printing, so the cost is relatively high, but the charging is lower. Maybe I think that books are always a big print. Unexpectedly, the span of 30 years of reform and opening up, the single-print volume of books and periodicals has been greatly reduced. In the early days of reform and opening up, books and periodicals (except for textbooks) started with more than 30,000 yuan, and 30,000 copies were short-run, which required a short-term fee. Now, 30,000 copies are long-run, and most books are printed. Three dry books around. According to the report of the China Book Business Daily, the number of printed books in the country has been declining for many years.
In the face of ultra-low-cost and even zero-profit operation of book printing, how should we face it as a book printing company? According to the author's many years of observation and practice, from the following aspects of manpower, can effectively improve the operational benefits of book printing.
First, to prevent the occurrence of accidents
Accidents are the leading cause of increased printing costs in books and periodicals. Book printing in the operation process of the enterprise, due to its own pages and other reasons, plus the requirements of the book itself, such as plastic, Lekou, inserts, etc., as well as the process requirements of UV oil and even beer pressure, making books and magazines in the printing enterprise It must go through many links such as typesetting, imposition, printing, plate loading, printing, folding, matching, plastic nails, etc., and these links must ensure that the quality meets the relevant standards, and the final synthetic finished product can be qualified. Once an error occurs in a certain link, it will cause waste of rework, scrap, increase labor costs, and increase paper materials. The direct economic loss of book printing caused by accidents is also manifested in the disruption of the original production plan and the use of equipment, resulting in a decline in overall efficiency. At present, most book companies rely on scale to obtain benefits, mainly relying on high output to maintain small profits, or even just enough to pay the basic average cost of enterprises. If the daily or monthly printing plan is reprinted and rewritten by the accident book, it will result in a decrease in the total printing volume, resulting in a decrease in efficiency. At the same time, the loss of accidents in a book will lead to the printing of several books without profit. Then, to ensure that there are no accidents or fewer accidents in the book printing process, a quality control system must be established. A more effective quality control method for printing companies is to require all levels to check to ensure that there are no accidents in this process. As a macro control, the company should have total quality inspection and total control; each process on the micro level has a single link, focusing on prepress control and printing control; if a three-dimensional quality control system can be established and operated, the accident can be The hidden dangers are eliminated. Only by eliminating the occurrence of accidents, book printing companies have the potential to improve economic efficiency.
Second, maintain the balance of production, fight, printing, and packaging
Balance can maximize production capacity, and modern automotive production lines give us enough inspiration. In the car production line, generally one out every ten seconds, can you say that it takes only ten seconds to produce a car? If we install a car alone, it may take a few days, but after the performance of each link is maximized in the assembly line, it takes only ten seconds to complete. The management philosophy of the printing industry is also the same. To maximize the efficiency, efficiency, and efficiency of a single enterprise organization, it is necessary to balance the major links of the printing, printing, printing, and loading, as well as the auxiliary processes. Working state, in order to maximize production capacity. Any production state that is loose, tight or slow, sometimes not available, cannot be idealized and maximized, especially in the book printing industry. The batch, multi-variety and homogenous processing characteristics of the book printing industry have brought convenience to the book printing enterprises to achieve production balance. At the same time, we know that the production of books and periodicals depends on a large number of machines to complete. The procurement and possession of these machines also have time and money requirements for depreciation in financial management. Therefore, the role of the equipment must be maximized. By rationally arranging the production efficiency of the various processes such as row, spelling, printing and loading, and using the methods of easy combination, long and short combination, platform rotation and other methods to maximize the production capacity of each link, it is the economic benefit of each printing enterprise. Effective Ways.
Third, improve overall production efficiency
The production efficiency is mainly to measure the production status and production capacity of the printing enterprise. It can also see the management concept and management level of the printing enterprise, and even reflect the corporate culture and values of the printing enterprise. Often the production performance we see and feel is often expressed in terms of production value and output, because this is a more general standard for judging the production efficiency of an enterprise. At the same time, as a simple way of financial management, it also requires enterprises to improve production efficiency. Because only the production efficiency and output go up, the output value and the return amount are likely to be high; only when the output value and the return amount are high, the cost can be divided and the profit can be said. Otherwise the company will be in a loss state. In order to increase production capacity, book printing enterprises should objectively and fairly analyze the current maximum capacity of existing equipment and employee work efficiency in order to maximize the utilization of equipment. Another aspect is to objectively and accurately calculate whether the current business volume of the enterprise matches the production capacity of the equipment owned, and to adjust the variety, function and quantity of each link equipment. Under this premise, coordinate the “human-machine relationship” between employees and equipment to achieve the goal of maximizing production efficiency. The more the business is printed at a price close to the average cost line, the more it has to make up for the profit with a large amount of production capacity. The maximization of overall production capacity is the most effective and clearest way for book printing companies to improve economic efficiency.
Fourth, the planned tax payment according to law
Tax payment is the obligation of every organization and citizen, but how to pay taxes according to the relevant laws is a problem to be explored. Even in an industry with high profit returns, a reasonable tax payment is a matter of learning. For books and periodicals that do not have much profit margins, there should be a plan to pay taxes according to law. Taking the current value-added tax as an example, the overall flat-up is flat. In theory, there is no increase in the amount of tax, but when it is settled or single-type settlement, who can guarantee that the tax will not increase? Book printing enterprises should have reasonable plans to pay taxes, and should firstly have a reasonable comparison and plan for the company's annual gross domestic product and the average tax rate for previous years. On the one hand, the proportion of taxes paid has been confirmed to determine the actual amount of tax payable in the approved valuation business. On the other hand, we are aware of the total amount of tax payable for the whole year. Secondly, it is necessary to analyze the business traffic of the printing enterprises in this book. It is necessary to find out the characteristics and cycle of the business flow of the enterprise, and moderately adjust the time and period of charging. Avoid more invoicing at the peak period without input deduction, pay more taxes; business downsizing and less invoicing cause waste and waste. Re-use policy permits for tax exemption, and make full use of policy conditions such as restructuring, corporate restructuring and innovation of science and technology projects, and apply for tax exemption or tax rebate. By strengthening the planning and control of each tax payment, books and periodicals printing enterprises can pay taxes reasonably according to law, thereby reducing the burden and increasing the economic benefits of book printing enterprises.
Fifth, Establish an effective waste recycling system
The concept of green environmental protection has been deeply rooted in the hearts of the people, and the income generated by waste recycling has become the main source of profits for book printing companies. In the book printing industry, waste products mainly refer to the finished paper shredded paper, old ps version, scrapped accident book, cardboard or even waste developer, wooden carton and so on. Because there is no room for profit on the external normal pricing, many book printing companies focus on the profitability of the sale of scrap products, which is especially common when bidding through the business. For the printing of books and periodicals, one print is printed three thousand, the paper is three orders, and the waste paper edge is 30-50 grams. If the book is ten printed sheets, then the basic paper amount of the print is thirty orders. The waste paper edge is 300-500 grams. Due to the large throughput of paper and materials, the amount of the above-mentioned waste products also increases, and the collection amount also increases, which is also a feature of book printing. The recycling of the above various kinds of wastes not only has an active effect on the protection of the environment and the regeneration of resources, but also plays an important role in improving the competitiveness of books and periodicals printing companies and establishing an image of environmental protection operations. Therefore, in the course of our business, we have established and improved the recycling system for all kinds of waste products, and provided a perfect system for the profitability of the post-process.
Sixth, Reasonable procurement of paper materials
Paper is the main consumable and the main raw material for book printing. In general, about 80% of the printed quotations of books and magazines are paper costs, and as the number of prints changes, the proportion of printing fees is increasing. Reduce the cost of book printing, increase the profits of book printing companies, and bear the brunt of the control of paper costs. Since book printing companies cannot produce paper and paper by themselves, it is inevitable to take reasonable measures to purchase paper and take measures to control costs from the source. To purchase paper at a reasonable price, we must first establish a basis for the negotiation of the company's annual paper use, and have a basic purchasing base. Secondly, we should coordinate the specifications, grams, paper, etc. of the book and paper used by the client. Take care of it; once again, it is relatively concentrated supplier supply. The economy and society use contracts as the elements of mutual restraint. By predicting the overall transaction volume, the plans, conditions, prices, delivery time, and location of the two parties are determined in writing, which is beneficial to both the party and the supplier, thereby maximizing profits. . Reasonable, preferential and high-quality procurement of paper materials has become the main channel for book printing enterprises to improve their operating efficiency.
Seven, get the marginal income
The theory of management economics tells us that the so-called marginal benefit refers to the increase in total income caused by the final increase in sales of one unit of goods. In the printing market where books and periodicals are popular, the marginal revenue theory has its unique role and significance. In real life, many book printing companies bear the operating costs of rent, water and electricity, equipment depreciation, wages, loan interest, etc., and work hard all day. Coupled with low fees and low margins, there is basically no profit at all in the year, and the average cost of the company remains high. Once participating in the bidding bidding, the reported price basically has no competitive advantage, which makes the market share of the company less and less. Using the theory of marginal revenue, we can change our original concepts and ideas, and flexibly undertake "marginal prints" to obtain marginal benefits. In this regard, we have to do one thing on the one hand, we have to have scientific calculations and forecasts for the total business volume and total cost of the enterprise; on the other hand, we must know how to realize the plan and progress in the operation process of the enterprise; The enterprise's data monitoring management analysis grasps the average cost and average income of the enterprise. When there is a phenomenon or opportunity in the market where the marginal revenue is greater than the marginal cost and the marginal cost is lower than the average cost, the theory of marginal revenue is used to capture business opportunities and increase operating efficiency. .
Eight, establish a data monitoring system
Data analysis and data monitoring are important management tools that enterprises can't ignore. Many book printing companies, especially small and medium-sized enterprises, neglect the analysis and data monitoring of enterprise data, resulting in the lack of enterprise management system. The extreme meager profit of book printing has made the construction process of book printing must be cautious and mediocre, and it is not allowed to waste. In daily work, we should analyze the production efficiency, such as the output of each machine, the output of each worker; track the amount of paper used; analyze the proportion of production consumption; and per capita GDP, per capita profit, etc. Data comparison analysis. These should be aggregated and analyzed in each quarter, half year, and year. For the data monitoring and tracking of book printing enterprises, there should be a continuous process, which can not be abandoned halfway, so that the company can have a comprehensive and scientific understanding and mastery, in order to make scientific and timely decision-making on the situation of book printing enterprises; At the same time, meticulous data management behaviors and systems also enhance the competitiveness of book printing companies. Book printing enterprises establish a data monitoring system, which provides strong support for the company to improve management methods and improve management efficiency as a whole, thus providing strong support for economic efficiency improvement.
In summary, book printing companies are experiencing a very meager profit era, how to occupy a place in the fiercely competitive market, how to make book printing enterprises in the competition through the mining of their own business potential to achieve their own virtuous circle, is pendulum A must-answer in front of each book printing manager. At the same time, management is endless, combining the principles of modern management with the traditional old book printing industry management, and realistically seeking truth from facts to solve the difficult problem of the book printing industry, is the historical mission of every book printing worker. Today, books and periodicals are so small, I believe that the management of the majority of book printing companies, through their own efforts, can create new glory in the book printing industry.