(235 100 Liu Yanhua Huaibei Xulou Mining Co., Ltd.)
Starting with introducing the characteristics of machinery industry, this paper analyzes the main problems existing in the cost management of machinery manufacturing industry. In view of these problems existing in the cost management of mechanical manufacturing, this paper probes into the ways and methods of reducing the manufacturing cost from aspects of improving the automation level, cost composition, product design and technological process, production site, production process and management system.
Keywords: machinery manufacturing cost management and control
At present, the competition in China's machinery manufacturing industry is becoming more and more fierce, and there are some problems in the cost management of machinery manufacturing industry, such as backward production planning control mode, scattered information, untimely, inaccurate, not enjoying * * * and backward management methods. In view of these problems existing in the machinery manufacturing industry, I hope that through the analysis and research of machinery manufacturing costs, I can make some useful contributions to the long-term stable development of machinery factories.
1 production characteristics of machinery industry
The main characteristics of mechanical manufacturing production are: dispersion-oriented, process-oriented and assembly-oriented. The characteristics of industrial production are basically divided into two ways: discrete and process. Discrete type refers to the way that a single part forms the final product. Machinery manufacturing industry is not all discrete industries, some of which have the characteristics of process. The specific features are as follows: 1) The product structure of machinery manufacturing enterprises can be described by the concept of tree, and the final product must be composed of a fixed number of parts or components. These relationships are very clear and fixed. 2) The process flow is simple and clear, the process route is flexible, and the coordination of manufacturing resources is difficult. The characteristics of order-based machinery manufacturing industry are multi-variety and small batch. Therefore, the layout of production equipment in machinery manufacturing industry is generally not according to the product but according to the process. For example, the position of machine tools is arranged according to turning, grinding, planing and milling. 3) simple and convenient material storage. The raw materials of machinery manufacturing enterprises are mainly solid, and the products are also solid. So warehouses are mostly indoor warehouses or outdoor open-air warehouses. 4) The level of automation is relatively low.
2. The main problems in cost management of machinery manufacturing industry Although China has developed the cost management of machinery manufacturing industry for many years, there are still many shortcomings in general: 1) The control mode of production plan is backward. Adopt a set of planning methods, that is, take the longest production cycle of the product as the procurement lead time and production lead time of various materials that make up the product. Exaggerated lead time leads to high inventory and work-in-process reserves, large occupation of working capital, disconnection between production plan and procurement plan, poor level of complete sets of parts and components, and inability to deliver on time. 2) the problem of concept change. The machinery factory implements the production mode of fixed production by sales. For a long time, the whole factory has formed a sales-oriented idea, emphasizing business order, emphasizing the completion of production tasks and ignoring cost management. Due to the lack of cost management, there is a lack of monitoring of various cost occurrence points in the production and operation process. 3) The information is scattered, untimely, inaccurate and not shared. The supply, production, sales, people, finance and goods of manufacturing industry are an organic whole, and there is a lot of information exchange between them. However, the information of manual management is scattered, lacking perfect basic data, and the information is scattered, untimely, inaccurate and enjoyable, which greatly affects the scientific nature of management decision-making. 4) Lack of standardized, standardized, institutionalized and stylized management, and the quality of management varies from person to person. Although a series of program documents have been formulated through ISO900 1, the implementation effect can vary from enterprise to manager. 5) The problem of high inventory capital occupation. The occupation of inventory funds is a great waste of enterprises. In recent years, the machinery factory has also made some efforts to reduce the inventory, and has also done some work to benefit the warehouse through replacement, but the effect is not significant enough. 6) Cost control still stays in cost accounting, which is the basis of cost control and a systematic project. It requires enterprises to have advanced management tools and information management systems, but many enterprises do not have these conditions, resulting in untimely and inaccurate cost accounting, lack of reference value, let alone cost control.
3 machinery manufacturing cost control measures
3. 1 Improve the level of automation
1) Improve automation level, improve work efficiency and reduce manufacturing cost and labor cost. By applying the method and theory of strategic cost management, the key processes that restrict production efficiency and the bottleneck of high labor cost are analyzed. Choosing CNC equipment with high automation and flexible production resources and using multi-skilled employees and multi-purpose equipment can greatly improve work efficiency and reduce costs. 2) Optimize process flow, rationally allocate equipment, optimize process flow, improve production efficiency and reduce cost. 3) Use information management system to improve work efficiency, realize lean production and benefit from management. Based on the overall situation and long-term interests, a decision-making model is established to evaluate the production and operation status of enterprises, predict the future operation status of enterprises, decide investment strategies and production task arrangements, and form the highest-level management information system of production systems.
3.2 Improve product design First of all, the life of each part of the product should match. The products of machinery factory are mainly used in refining and chemical enterprises, which have long service life and need to match the service life of supporting components. By improving the product design process and using raw and auxiliary materials with similar service life, the coordination and consistency of parts can be strengthened and the overall service life of products can be guaranteed. Secondly, product design standardization. Third, optimize the production process and adjust the production process. On the basis of ensuring product quality and satisfying product performance, try to optimize the production process and shorten the production process. Therefore, on the basis of effective use of the original processing equipment, advanced production equipment should be introduced in time, such as applying the idea of strategic cost management and paying attention to long-term cost reduction in cost management.
3.3 Simplify the cost structure 1) Reduce the procurement cost and save the material consumption, which mainly refers to the consumption of raw materials, consumable materials and other materials and is the main component of the product entity. Because the material cost accounts for a large proportion in the cost of machinery manufacturing products, it is generally around 60%. Therefore, saving material consumption is of great significance to reducing product cost. The main ways are: strengthening the management of material procurement and reducing the procurement cost; First of all, it is necessary to establish various rules and regulations of material procurement and related documents to improve the control consciousness and quality of material procurement and related personnel. Secondly, it is necessary to establish business rules such as planning, purchasing, warehousing, custody, accounting settlement and handling of material procurement. Third, we must establish a control system for ordering and purchasing. Strengthen the internal control system of ordering by establishing strict procurement system, supplier file and access system, price file and price evaluation system; 2) Control labor costs. The purpose of managing labor costs is to improve the input-output ratio of human capital. For manufacturing enterprises, because the output is relatively certain, the most important thing to improve labor cost efficiency is to reduce labor costs. The so-called reduction of labor costs is not to reduce the wage and welfare level of workers, but to reduce the ineffective part of live labor input in the production process. In response to this requirement, we can use the standard cost system to comprehensively control labor costs. 3) Strengthen economic accounting, practise economy and reduce indirect costs. Conscientiously implement the policy of running enterprises with diligence and thrift, improve various management systems, clarify the economic responsibility system, and reduce some loss expenses caused by poor management, thus effectively reducing workshop expenses, thus relatively reducing the amount of expenses shared by unit products, which is conducive to reducing product costs.
3.4 First, optimize the process to reduce process defects. The problem of process defects should be solved in the initial stage, and the quality of each process should be strictly controlled. In the process of processing, defective products with quality problems or quantity (weight) below the requirements cannot be transferred to the next process. Once found, it must be repaired. We should find out the causes of defective products and solve them in time to avoid covering up problems and the output and backlog of defective products, reduce maintenance and maintenance costs and reduce production costs. Then, reduce the process cost and ask for benefits from management innovation. Strengthen equipment management and improve equipment efficiency. Strengthening quality management and reducing quality cost. Strengthen safety management and reduce safety costs.
3.5 Control the production site first to improve the process quality. Improving the quality of the production process at the production site will reduce the occurrence of errors, reduce the number of unqualified products and repeated repairs, shorten the delivery time, reduce resource consumption and reduce the quality cost, thus reducing the total production cost. Second, improve labor productivity. By improving labor productivity, the saved personnel can be used as a source of human resources for other value-added activities. When the labor productivity increases, the labor cost in the unit product cost will decrease. Finally, reduce inventory. By using five management methods, such as sorting, rectifying, sweeping, cleaning and literacy, the management quality of production personnel is gradually improved by cleaning and rectifying the production site in time. At the same time, we can adopt the listing system, make use of the openness of rules and regulations and work standards, the completion of production tasks and the charting of workflow to make business open and standardized, reduce inventory and reduce the backlog of production links.
Conclusion In a word, cost competitiveness is an important embodiment of the core competitiveness of enterprises. The same is true for machinery manufacturing enterprises. Machinery factory has also taken some measures to reduce costs and increase efficiency, such as market research and price comparison in material procurement to reduce procurement costs, limited purchase in production and energy saving and consumption reduction to reduce production costs. Although these methods have made some achievements in reducing the manufacturing cost, the effect has not reached the expected goal, and should be continuously explored to achieve effective control of the original mechanical manufacturing.
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