The inventory cost of regular cigarettes is increasing year by year, which takes up a lot of working capital of enterprises. Due to the change of cigarette brands, some special materials and auxiliary materials have accumulated for a long time. The main reasons for this situation are:
① Tobacco leaves belong to agricultural products, and the acquisition cycle is long, so it is impossible to arrange the acquisition completely according to the production demand. In addition, it generally takes a certain storage time from new tobacco storage to feeding, which increases the inventory cost of tobacco leaves;
(2) Due to the lack of system integration between production, inventory and procurement, an information island is formed, which leads to the failure to fully consider the implementation of production and procurement when preparing the procurement plan, artificially expanding the demand for materials and auxiliary materials. Many materials and auxiliary materials belong to special parts, and it is difficult to reflect the procurement and inventory situation in time. This kind of information can not be implemented and adjusted in time according to the plan, which will lead to the backlog of materials and accessories, thus increasing the inventory cost.
2. Storage and management of tobacco leaves
Tobacco leaves not only need daily storage management, but also need daily maintenance management such as leaf selection, threshing, redrying and fermentation. A large number of tobacco leaves are moved to the warehouse for processing and maintenance, which makes the inventory management of tobacco leaves too complicated and the storage management cost increases; The calculation of tobacco inventory capital occupation is inaccurate, and the maintenance process is difficult to control.
3. Production planning management issues
The state strictly controls cigarette production. Enterprises can only carry out brand decomposition adjustment on the plan issued by the state, and also consider the inventory and production capacity of raw materials. Therefore, the production plan is complicated and the examination and approval procedures are cumbersome. At the same time, because there is no integrated information system, when the production plan changes, the supply of raw materials and the preparation of production line can not be timely feedback and adjustment.
4. Production line management issues
Changde cigarette factory is in the stage of technical transformation, and there are problems of aging equipment and mismatched equipment capabilities. The distribution of equipment and machines in different workshops is inconsistent, and the setting of assembly lines is quite different, so it is impossible to uniformly measure and calculate the WIP in the workshop, resulting in the backlog of raw materials in the workshop and the difference between the finished product output and the plan; On the other hand, it is difficult to calculate the cost of WIP, because it is difficult to measure WIP between production lines in the workshop.
5. Inventory problem
Due to the particularity of finished cigarettes and some raw materials, the reasons for the differences should be recorded during inventory. At present, the manual recording method can't reflect it correctly and timely, and the financial department can't fully grasp the inventory difference and its reasons.
The main contradiction of Changde cigarette factory at that time was the contradiction between modern production and the lack of matching management methods and tools. To fundamentally solve this contradiction, we must divide functional departments into scientific business processes for business management, adjust the work functions of some existing departments, standardize related business processes, and establish an enterprise information management system integrating sales, inventory, procurement, production planning, manufacturing control, cost accounting and cost analysis, financial accounting and budget control.
Overall solution diagram of constant smoke system
Program description:
As can be seen from the above figure, real-time information sharing is realized by integrating the supply, production, sales, deposit and fund management of enterprises into a unified platform.
Logistics and production management solutions:
Combining the modern management ideas of supply chain management and JIT, the solutions of logistics and production management are determined. Including sales management (sales order management, sales issue management), production data management, production plan management (master production plan, material demand plan), manufacturing management (continuous production operation management, workshop task management), purchase plan management (purchase requisition processing), material purchase management (purchase order processing, purchase receipt processing) and inventory management (material inventory, finished product inventory management).
Capital flow solutions:
Cash flow solution is based on logistics, which promotes cash flow to reflect the overall business activities of enterprises. At the same time, cash flow restricts the occurrence of unreasonable logistics business in advance, realizing the high enjoyment of cash flow and logistics information and the integration of finance and business. All kinds of financial accounting are based on the data of logistics modules, and all kinds of accounting vouchers are generated synchronously for cost accounting. A large number of calculations, entries, inquiries and report printing are carried out by computers. The work of financial personnel has changed from a large number of accounting work-financial accounting to analysis-management accounting using financial data, providing accurate and useful financial information for decision makers in time, thus raising the financial management level of enterprises to a new level.
project implementation
I. Implementing organization
In order to ensure the smooth implementation of the project, Changde Cigarette Factory has set up a strict project implementation team. The whole team is divided into two layers. The upper layer is the implementation leading group including factory leaders and department managers, which is mainly responsible for the project progress, personnel mobilization and coordination. The lower level is the implementation team, which is responsible for data preparation, personnel training and system debugging. Each team includes the person in charge of the implementation of the project, the main leaders of various departments and the business backbone. This powerful implementation team cooperates sincerely with Kingdee's regular tobacco project team (including the original Case), which is a solid guarantee for the success of the project.
Chang Yan-related business personnel have also gone through three stages, from initial fear and uncooperative, to active cooperation, and then to active participation, which is inseparable from the high attention and actual implementation of the project by Chang Yan leaders. Experts often say that "enterprise management information system implementation, three-point technology and seven-point management" has been fully reflected in the implementation of Changde cigarette factory project.
The second is overall planning and step-by-step implementation.
Kingdee (including the former Case) project team, aiming at the present situation of Changde Cigarette Factory, made the overall planning, step-by-step implementation and steady implementation strategy of Changde Cigarette Factory project through comprehensive and systematic investigation and years of rich experience in enterprise implementation. Based on the principle of "foundation first, then perfection", the implementation sequence of "logistics first, then production" is adopted in the implementation stage, step by step, so as to avoid the project implementation risk to the maximum extent and ensure the final success of the project.
The whole project has gone through the stages of enterprise system investigation, providing solutions for enterprises, systematic training for employees at different levels of enterprises, preparation guidance of enterprise basic data, establishment of software model, system initialization and customization, and switching between manual accounting and system application. With the strong support of the leaders of both parties and the joint efforts of the implementers and business managers of both parties, the project implementation was successfully completed.
A large number of tobacco leaves are moved to the warehouse for processing and maintenance, which makes the inventory management of tobacco leaves too complicated and the storage management cost increases; The calculation of tobacco inventory capital occupation is inaccurate, the current maintenance process is difficult to control, the manual recording method can not be reflected correctly and timely, and the financial department can not fully grasp the inventory differences and reasons.
Project implementation results
Although the original management efficiency in Chang Yan was high, there were still some problems such as unclear job responsibilities and difficulties in coordination. It is impossible to realize the control in the process, which leads to the increase of business errors and the lag of error correction to some extent.
The standardization of business process provides a solid foundation for the stable operation of ERP system and the refinement of enterprise management; Initially straightened out and established the business management process of the company's procurement, sales, inventory and production; Standardize and clarify the responsibilities of departments and posts; Closely related, it provides great convenience for business control and timely adjustment, and reduces the probability of errors. With the deepening of implementation, each post has a deeper understanding of job responsibilities and business norms, enhanced the sense of responsibility of post personnel, and had a deeper understanding of local and even the whole business process of the enterprise. During the implementation of ERP system, the quality of employees was gradually improved, which laid the foundation for future management norms.
● Comparison of data accuracy
Before integration: manual statistical data has a high error probability and cannot be found and corrected in time. Business operation data can't supervise and audit each other in time, which leads to reconciliation difficulties and many errors.
After integration: except that the basic business data is entered manually, other statistical work is automatically calculated by the system. At the same time, after integration, the supervision and audit of relevant posts and departments can be realized, and control can be carried out in the process. Post on the same day, you can find the wrong business and position on the same day.
● Comparison of work efficiency
Before integration: the company has no computer management system and cannot enjoy information. Relevant departments rely on regular reports to transmit information, and the information update cycle is generally one month; Special circumstances need to go to the supervisor position alone. A large number of statistical data need to be calculated manually, which greatly reduces the speed of business processing.
After integration: business data can be automatically connected, updated in real time and queried in real time. At present, the ERP system has realized the information sharing of inventory situation, and relevant departments such as planning, production and procurement can query the inventory quantity of specific materials in real time; Real-time printing of bills of lading, outbound orders and receipts. , reduce labor; The time for purchasing and warehouse reconciliation has been shortened.
● Comparison of data satisfaction
Before integration: the data of each department is isolated, so it is impossible to achieve contact. The integrated data needs manual statistics, with long period and high error probability.
After integration: it can timely and accurately reflect the statistics of business data, realize the enjoyment of * * *, and meet the real-time statistical query requirements of various departments for basic business data.
◆ Purchasing
It can meet the needs of purchasing business (purchase orders, receipts, etc.) statistics. ) From suppliers, buyers, articles and other different angles.
◆ Sales
Can meet the statistics of deposit, delivery and sales invoice; You can count/query sales business from the perspective of goods and customers; Be able to maintain and control the sales price of products; At the same time, it can satisfy the historical business statistics query.
◆ Inventory
It can be used to count/query the inventory situation (including invoicing, backlog, capital occupation, etc.). ) From the perspective of warehouse, commodity and inventory operation; At the same time meet the historical business statistics/query.
◆ Production
It can meet the requirements of material demand plan generation, automatic purchase plan generation, production picking statistics and various statistical queries.