Modern printing enterprise cost management
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The cost management of printing enterprises is the work of all the expenses incurred by the printing enterprise in the production and operation process and the cost of the products formed, the analysis and control of the organization's forecasting plan, and the supervision and evaluation. It is an important part of the management of printing enterprises. Because the quality of cost management directly affects the profitability of enterprises, it will also affect the survival and future development of enterprises.
First, the concept and theory of modern cost management
The cost of the enterprise is the sum of the costs incurred by the company in its business activities. The cost of a printing company includes: raw materials (including auxiliary materials), fuel and power, wages, waste loss, workshop expenses, and corporate management fees.
The contents and methods of production cost management in printing enterprises are as follows:
1. Printing company's cost plan
The cost plan is an important part of the production and operation plan of the printing enterprise. The calculation of the cost plan first analyzes the completion of the cost plan in the past reporting period, the extent of the actual cost reduction, and the development imbalance in execution, and further explores the potential for manpower use, raw material consumption, and equipment utilization. Combine the technical organizational measures that may be achieved during the planning period, estimate the extent to which each cost component may reduce the total cost, and estimate a practically possible cost reduction indicator. According to the requirements of the profit plan, plus the necessary tax payment, compared with the planned output value of the planned period, the cost level and the cost per 100 yuan of output value are planned to be met, and the above-mentioned possible level is compared with the required level. If it is basically in line, you can prepare a cost plan accordingly.
2. Cost control and supervision
Cost control and supervision are important links in strengthening the entire process of cost management. Ways for printing companies to reduce costs:
2.1 Improve labor productivity. The higher the labor productivity, the less labor consumed per unit of product, and the lower the wage cost per unit of product.
2.2 saving raw materials. Paper and ink are all consume a lot of materials in the printing process, and the savings of these two items will reduce the cost. In addition, the savings of excipients (such as gasoline) should also be taken seriously.
2.3 Improve equipment utilization. Reduce the depreciation expense per unit of product, so that more and better products can be produced per unit time. Improve product quality, reduce waste loss, reduce reworked products, and reduce delays and tails. In the cost of printed products, the total cost of workshop and enterprise management fees generally accounts for more than 50% of the total cost, so these two costs must not be ignored.
3. Cost accounting of printing companies
Cost accounting belongs to post-event control in cost management. Its task is to faithfully reflect the actual consumption of people, money and materials in the production process. Correctly organize the accounting of product costs, strengthen the review and control of various expenses, and prompt enterprises to reduce costs and expenses. In the entire production process, from the input of raw materials to the end of production, the finished products, and then handed over to the hands of customers, the company should carefully calculate each link, calculate the true proportion of product costs in the entire production process, and finally calculate the The profit of the product is used to judge whether the production of the product is profitable and the production efficiency of the enterprise. After product cost accounting and summing up production experience, it will help to promote the potential of enterprises to reduce product costs. At the same time, it can provide data for enterprises to forecast cost and profit, and participate in enterprise production technology and business management decisions. Make new preparations for the company's next production and operation.
4. Printing cost analysis and forecasting
Cost analysis is both a study and analysis of the results of cost accounting, and at the same time preparing for the next phase of cost forecasting and planning for the new planning period. It plays a positive role in promoting printing companies to systematically reduce product costs, strengthen cost accounting, and improve economic efficiency.
There are roughly two kinds of cost comparison analysis: cost comparison analysis of current period and previous period, and analysis of completion of cost plan. By comparing the product cost of the current period and the previous unit (the cost of the output value of 100 yuan here), it can be concluded that the current production value, the actual cost, and the cost per 100 yuan of output value decrease; because the unit cost is reduced, the total cost changes. Through the analysis of the annual production and cost plan completion, it is possible to clearly see the reasons for the completion and non-compliance of the plan, and discover the advanced experience of technical work and management work, and also find that the original plan is not in line with the actual situation.
Second, the modern printing enterprise cost management application examples
1 China Business often analyzes and discusses all the components that make up the cost, and strives to find ways to reduce costs. First of all, from pre-press to printing to post-press as much as possible in the company, which can reduce transportation turnaround time and reduce management costs. The second is the cost of wages. Hong Kong's high-wage policy makes employees' wages a large part of the cost. Therefore, they often analyze the workload of the positions they set up, and see whether the responsibility and intensity of the job are commensurate with the compensation. If it is not commensurate, either increase the workload or work content, or cancel the position or merge with other positions. The third is the cost of materials. China Business has always procured high-quality materials at the lowest price as the procurement policy. For the production department, it is required to make full use of materials and comprehensive utilization of materials. In addition, in the workshop, we have been paying attention to reducing scrap rate and reducing reprinting. It is also very standardized in warehousing management, in order to reduce storage losses and backlog of materials. The fourth is the cost of power. Printing enterprises are large consumers of electricity. China Business has strict and specific power-saving measures and is strictly implemented. As a result of years of persistence, the savings are significant. Printing companies in the era of micro-profits have begun to focus on cost control.
2 Chongqing Xinhua Printing Factory creatively summed up a set of cost management methods of “restricted materials, fixed accounting, and excellent rewards and punishments” according to the company's own situation.
Limit picking: Calculate the quantity of each picking according to the actual needs and material consumption standards of the factory's production tasks and work tasks, and the warehouse manager will distribute the materials according to the planned rated amount. Quota accounting: According to the quantity of production tasks and the amount of work tasks, whether the comprehensive cost of materials for the unit output of the department exceeds the standard or saves according to the material consumption standard and the material plan price. Excellent assessment: the combination of responsibility, power and profit, implementation to the machine and individuals, strict implementation of the economic responsibility system, strict implementation of the reward and punishment system, rewards and punishments. The rewards for saving, increasing the intensity of rewards and punishments, and adopting the principle of equal reward and punishment.
After a year of experimentation, good results have been achieved. The unit cost of the assessed materials decreased by 10% in the case of rising prices. Waste paper orders fell by 52%. The overall efficiency of the workshop was also good, and the sales profit increased by 12.9%. The enterprise has realized the transition from extensive management to intensive management. The workshop has realized the transition from quantity growth to cost-effectiveness. The employees have realized the transition from caring only to output to comprehensively concerned about output, cost and quality, thus improving the employees. , workshop, enterprise management quality. Therefore, this is a complete set of scientific cost management methods to reduce material consumption, reduce costs, improve economic efficiency, and improve work quality and product quality.
Third, the conclusion
The cost management of printing enterprises is an important aspect in the management of printing enterprises. Only by strengthening the management of cost targets, improving financial management, and making the control of enterprise logistics, information flow and capital flow comprehensively strengthened and improved, can we effectively guarantee In order to reduce the cost of printing production under the premise of the quality of printed products, enterprises can be in an invincible position in the increasingly fierce market competition.