At present, with the continuous and in-depth implementation of China's prudent monetary policy, the intensification of non-competition among industries, the serious overcapacity and the gradual slowdown of market demand have accelerated the product circulation and capital return of modern enterprises. With the advent of the era of meager profit and the intensification of enterprise competition, the profits of production enterprises are declining and are at a low point of development. Many production enterprises hope to tap the hidden economic benefits by improving their management ability. As an important part of improving the core competitiveness of enterprises, cost management plays an important role in the management of production enterprises. The refined cost management mode of production enterprises mainly takes the value chain as the value-added goal, and integrates it into the cost management idea through refined procurement, refined design, refined production, refined logistics and refined service. This requires production enterprises to reduce the cost of product value chain to the maximum extent according to the characteristics of refined production management, from the perspective of the whole value chain, from product supply chain to after-sales service cost, so as to achieve the purpose of reducing costs and increasing efficiency.

First, the analysis of the problems existing in the refined cost management of production enterprises

(A) the degree of design standardization needs to be improved.

The problem of product design cost has always been the weak link and source of value chain cost management. The design cost accounts for a small proportion in the overall cost of the enterprise, but the quality of the design scheme will directly affect the production, marketing, production cost and after-sales service of the product. It can be seen that in order to reduce costs, enterprises must start with the design cost of products and improve the awareness and enthusiasm of product designers to reduce costs. However, many enterprises are not aware of this and ignore the management of enterprise design cost. In this regard, the cost of Toyota's refined product development system in Japan largely benefits from standardized design. For example, Toyota has standardized the development plans, drawings and detailed production processes of specific parts, laying a foundation for the implementation of future designs. However, in the production enterprises in China, the standardization of design level needs to be improved.

(B) the lack of a correct understanding of market fluctuations and effective control of inventory

In the cost structure of production enterprises, the direct materials and finished products in inventory account for a high proportion of the cost, so inventory management plays a positive role in reducing the cost. If the enterprise has too much inventory, it will directly affect the implementation of product cost management. Therefore, it is necessary to establish a perfect and efficient supply chain, improve inventory turnover efficiency and continuously reduce inventory level. In business operations, the logistics and warehousing department often says "no materials are needed", the sales department says "urgently needed non-productive products and produced products are not urgently needed", and the production management and planning department says "frequent changes in the plan, unplanned production orders" and so on.

As a well-known enterprise in China, Shenzhen Huawei controls production on time in the process of product production, minimizing raw materials, various production accessories, and inventory goods. Save labor, energy, materials and logistics costs to the maximum extent, design, production, material procurement, product production, logistics control and after-sales service in strict accordance with customer requirements, and save all links to the maximum extent. However, there are still many problems in reducing the inventory scale, improving the accuracy of market information prediction and improving the planning, use and management of materials in many production enterprises in China. Optimal management of inventory materials, saving inventory cost and waiting for the reduction of material cost have always been the main problems encountered by production enterprises in inventory cost management.

(C) production enterprises lack effective control of production costs

Looking at the product production process of enterprises with the idea of refined management, we will generally find that there are many wastes of resources, such as handling waste, rework waste, waiting waste, inventory waste, overproduction waste, processing waste, management waste and so on. Then, how to effectively identify these wastes under the existing management means will be the key link for production enterprises to effectively control costs in the process of product production, and it is also the concrete practice of refined cost thought. However, at present, many production enterprises have not completely and effectively controlled these waste links, and there is still a lack of effective control over key points in the production process of products.

(D) lack of product quality and cost management

The improvement of product quality will produce incremental costs, but the improvement of product quality will greatly reduce the cost of rework, customer support and maintenance. Enterprises will also establish a strong quality reputation in customers' hearts because of the improvement and improvement of product quality, which can also lay the foundation for the improvement of enterprise performance and bring value growth while increasing sales for enterprises. However, many production enterprises have turned a blind eye to the benefits that product quality control can bring to enterprises to reduce costs for many years, especially some small and medium-sized production enterprises, influenced by their production scale, talents, funds and other factors, neglected the management of product quality, which led to the continuous decline of quality and increased the cost of rework, sales and after-sales service. For example, the quality analysis of some enterprises is not perfect and the training system of quality management has not been implemented.

Second, effective measures to strengthen the fine cost management of production enterprises

(A) raise awareness, optimize the process, eliminate the problem from the source.

Fully aware of the inevitable changes and uncertainties in a fully competitive market environment, the main purpose of refined management is to reduce this uncertainty, clarify the expectations for the future and formulate corresponding action plans, so we must have an open mind and actively participate in solving these uncertainties. The market continues to develop, the industrial division of labor and the internal management of the company continue to be refined, and each business is handed over to more professional teams and personnel, and the overall efficiency will be the highest. The only way to win in the market competition is to meet the needs of customers. In order to satisfy customers, we can't expect customers' needs to remain unchanged or meet customers' changing needs with extremely high inventory. From this point of view, the real source of the problem is not whether the customer's demand is uncertain and fluctuating, but whether we have the ability to meet the changing and fluctuating needs of customers.

(B) Analysis of the value stream to reduce logistics costs

Production enterprises must sort out and analyze the value flow in the manufacturing process, and the non-value-added links in the production process of some enterprises are often intertwined. For example, the continuity of space and route is not considered in the connection of upper and lower processes, which leads to great waste in the circulation and handling of products in the manufacturing process, and the logistics path is not fully considered in the logistics storage area, which leads to waste of material handling and reduced efficiency. This requires production enterprises to re-plan the process layout through the idea of refined layout of production lines, and to optimize and improve the layout, so as to achieve the purpose of reducing costs and improving efficiency.

For another example, the warehousing and logistics of many production enterprises are relatively traditional. The enterprise has configured a secondary warehouse for each production workshop, and the workshop takes parts from the primary warehouse to the secondary warehouse for standby according to production needs. This inventory management mode not only takes up space, reduces the utilization efficiency of the site, but also causes the waste of inventory. Therefore, in view of this situation, it is necessary to set up a special distribution center to distribute spare parts and raw materials according to the production needs of each workshop, which will greatly reduce the capital occupation, reduce waste and improve efficiency.

(c) Promote the maintenance of all staff and reduce the cost of equipment maintenance.

From the perspective of refined management, modern production enterprises must vigorously carry out all-staff equipment maintenance, reduce equipment failure losses and prevent the occurrence of failures, and implement comprehensive equipment management from two aspects: finding defects and eliminating problems in equipment failures. For example: clean the equipment at any time to prevent pollution, reinforce the equipment in time, and lubricate the equipment; Regular maintenance of equipment, timely replacement of equipment parts, timely analysis of equipment failures and maintenance and improvement.

(d) Optimize the manufacturing methods and improve the use efficiency of main raw materials.

Production enterprises must optimize the manufacturing process of products according to their actual production conditions, improve the utilization efficiency of main raw materials, make full use of the recycling of waste materials and reduce costs.

In short, with the fierce competition of modern production enterprises, enterprises must eliminate all waste as much as possible, continuously reduce costs, enhance the core competitiveness of enterprises, and integrate the idea of refined management into enterprise cost management. The quality of cost management determines the sustainable development ability of enterprises. This management idea has penetrated into the strategic development level of enterprises, and the development from refined production to refined cost idea will be a deepening, perfecting and mature process.

Therefore, the implementation of refined cost management is an important way to solve the practical difficulties faced by production enterprises, and it is also the basic guarantee for healthy, stable and sustainable development of enterprises.

References:

[1] Qiu. On the Fine Cost Management of Enterprises [J]. Modern Economic Information, 20 13.

[2] Hu Peng. Brief Analysis of Fine Cost Management in Enterprises [J]. Chemical Management, 20 13.

[3] Paragraph. On the Fine Cost Management of Enterprises [J]. Science and Technology and Enterprises, 20 12.

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