In today's market economy, the rapid development of China's economic environment has undergone drastic changes.Development of information technology, on the one hand to provide a better means of cost control, on the other hand, makes the process of global economic integration accelerated rapidly changing market demand, competition become fierce. enterprises can not succeed in the fierce competition in an invincible position, or in order to survive long, must first obtain a cost advantage, and obtain cost advantage is not limited to the cost, should manage the height to Mining the potential to reduce costs and to obtain effective.
Hangzhou turbine Machinery Co., Ltd. Hangzhou Oxygen Co., Ltd. (hereinafter referred to as the turbine is the core subsidiary, the main business of the turbine centrifugal compressor of the the supporting air separation equipment for the production and development of the domestic industry as a top The turbine compressor manufacturers, turbine company has been carrying out technological innovation, management development of innovative ideas, cost management as one of the core content of the enterprise management has been important management matters the Hangyang headquarters and their subsidiaries.
Single piece and small batch production equipment manufacturing enterprises, the workshop cost is the main cost component, accounting for the proportion of the entire cost of the enterprise often eighty percent or more than 90 percent, the cost of the product budget whether the system of cost control and cost analysis to improve greatly affect the economic benefits of such enterprises has advanced enterprise cost management has a very important significance. of course, the cost of the budget and control of technical difficulty this characteristics of a type of enterprise. turbine product structure of complex processing steps, each product is designed and manufactured according to customer demand, the products of the same grade in the same series, in the composition of the products purchased fittings, or there will be a different place on the host processing and assembly. therefore, the the turbine product cost budget, the key is to find out the cost difference, that is, before the sales contract is signed and the customer, it is necessary to separate cost elements with the same level of the same series products under ideal conditions (excluding the cost of the loss occurred compared to identify the difference between the costs, specifically material differences in factors, factors procurement or processing of the price difference is expected, the manufacturing cost of units working hours amount assessed differences in factors contrast outsourcing fittings, of ministries machine cost amount were correct, then aggregated to draw the product is expected to cost the product is expected to cost either as a cost control target cost.
Turbine Company product cost control divided by component, basically divided into materials and Waixiejiagong costs also control, control of wage costs, manufacturing overhead cost control in materials and Subcontractor cost control, the key is to improve the implementation of the inquiry, the price audit, job separation system, purchased fittings to shop around the international market prices of raw materials, non-ferrous metals, they have strict reference to international market prices. material price adjustment, often indeed affect the whole body, so the prices of everyday materials adjust the best by the general manager to make the final approval. segregation of duties is also very important, the turbine company Inquiry personnel and procurement handling personnel are separated, which ensure control implementation effect is materials and Waixiejiagong costs. wage costs control of a variety of corporate philosophy and assessment standards.
Turbine company worker wage assessment from the transition to a purely according to the working hours set wages scoring by a wide range of performance situations wages and bonuses, reflects the people-oriented management philosophy, and improve work efficiency. Manufacturing expenses many items, including depreciation fees, repairs and maintenance, auxiliary production costs, workshop management staff wages, etc., although it is not the proportion of the cost, but not very interesting, very prone to waste, an element can not be ignored for this according to the class cost of-pocket costs, fixed according to the fixed control, no fixed fees budget control, various departments, workshops, team by the staff responsible for the control and supervision, and suggest improvements for non- equipment depreciation costs for cash, have been identified in equipment investment, the turbine equipment investment risk due to the The turbine company product is a multi-step processing, the processing and production of key parts and can not rely on the collaborative processing of external units, So in practice, it is difficult to single cash flow analysis or accounting profit analysis to evaluate, but by the judgment enterprise itself whether it has the appropriate technical force, and a clear sales prospects to make investment decisions, as much as possible reduce investment risk.Links to free papers Download Center http://eng.hi138.com
Turbine company for product cost analysis mainly two aspects: First, the analysis of the the products actual cost and target cost differences, focusing on analysis of material scrap loss, fluctuations in the price of the product cost, and implementation of responsibility assessment, especially for some excessive rise in raw material prices, turbine often meeting to study countermeasures to eliminate the impact of certain materials prices rose too fast through improved technology, the use of alternative raw materials. various financial indicators of the analysis of the cost of the product due to turbine company's product is a small group of single-piece design and production according to customer needs, and the cost of the product and the sales price of millions of dollars, Therefore, each product can be regarded as a project by the applicable financial indicators to reflect the economic benefits of a single product, the selection of economic indicators, turbine, according to the characteristics of its own production and operation, the demand for national macroeconomic regulation and control of the industry impact features, requirements to reflect both the finished product the economic benefits, but more importantly, to be able to provide useful information for decision-making for the future production and operation, are now two types of economic indicators: one is the absolute value of the indicator, that a single product gross profit indicators, surplus production capacity in the enterprise Gross profit margin for the sales of products, should as far as possible the production of high marginal contribution products, so most favorable to improve enterprise efficiency. the other is the relative value of the indicators of efficiency indicators, such as the factory unit processing time of each product profits, This indicator can reflect the time of each product in the unit can generate much profit, especially in recent years, the market demand for turbine compressor sales orders in excess of the enterprise's own production capacity is expected in the case, this indicator will help sales orders screening to corporate decision-makers in enterprises saturated production conditions.
Generalized cost, including management fees and other expenses for the period, very much this type of cost expenditure items, but also the content can not be ignored in cost control, this turbine company implemented a strict approval system, the payment and reimbursement of business expenses, travel expenses and other to obtain the signature of the department heads, the general manager will be confirmed after the financial of course, in the day-to-day work, the turbine will not be one-sided emphasis on savings and savings from lower costs or to avoid the occurrence of certain costs to start to. because all normal costs occurrence are used in order to obtain the return of more strict approval just to avoid the costs should not have happened, as originally can save wasted consumables, rather than deliberately excessive control such as communication costs, advanced reward is expected to give corporate opportunities, create a more effective cost.
Continuous improvement and innovation enterprises to sustainable development of the power source, and focus on the future, to change the traditional narrow concept of cost, combined with the actual situation of enterprises to fully learn and implement the use of modern enterprise should be advanced cost management methods to increase productivity, shorten the production cycle , to increase production in order to enhance the competitiveness of enterprises is one of the research topics for the future development of the turbine company, state-of-the-art technology, coupled with advanced management, I believe the turbine has gradually keep up with the pace of the world's advanced turbomachinery manufacturers.Links to free papers Download Center http://eng.hi138.com