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Enterprise supply chain cost management paper 1 1, Liaoning Province, the status of enterprise production design cost management

In the production design of enterprises, in order to shorten the product development cycle and seize the market quickly, product development is not managed as an important part of enterprise development. This problem is manifested in the lack of matching evaluation mechanism in product development, detailed analysis of product design quality, and insufficient certification of whether the product can be put into production, which leads to the backlog of preliminary work in product production stage, and will lead to the extension of development cycle and the increase of development cost because of repeated modification and rework. In addition, the lack of communication mechanism and management mechanism between various departments in product design and production can easily lead to confusion and inefficiency in cooperation. As an enterprise production line employee, lack of awareness of cost control; As a production manager, he overemphasized the output target; As a production planner, the lack of communication with the material planner will lead to the problem that production and design work are difficult to be closely combined, and poor communication will lead to frequent line stops and line changes. It can be seen that the following problems need to be paid enough attention to in the production and design cost management of Liaoning enterprises: first, the lack of development cycle cost management; Second, the product development efficiency is low; Third, employees lack a strong sense of cost control; Fourth, some production processes need rationalization; Fifth, the communication between material planning and production planning needs to be strengthened.

Second, Liaoning enterprises supply cost management optimization strategy

(a) Optimize the business process system around cost management

The effective management of supply chain cost requires Liaoning enterprises to build an interrelated, dynamic and rapid response business process system. In this process, enterprises should pay attention to the integration of business processes, optimize the management mode around cost management, and build a scientific cost control system from the aspects of management authority, management responsibility and management structure. The construction of cost control organization system needs to meet the following requirements: first, the construction of enterprise supply chain control organization system needs to adapt to the characteristics of enterprise products; Second, pay attention to adjusting the internal organizational structure on the basis of improving the effectiveness of cost management, and reasonably control the management span and management level on the basis of cost responsibility consciousness; Thirdly, it is necessary to build a framework that is suitable for the internal cost management of enterprises; The fourth is to realize the coordination and cooperation of business elements on the basis of ensuring the independence of each element of business process; Fifth, all elements in business processes need to have checks and balances and incentive mechanisms; Sixth, we need to use dynamic economic evaluation indicators to test the operational effectiveness of the business in the supply chain. Because the existing supply chain network in Liaoning is not a simple addition of enterprises, it is necessary to tap the advantages of supply chain management mode and give full play to its advantages in order to reduce the cost of supply chain management and optimize and adjust the business processes of individual enterprises. In fact, in modern cost management, the value of business process reengineering has been revealed and recognized, so it is necessary to use business process reengineering theory to optimize the supply chain management cost of enterprises in Liaoning Province. In the practice of business process reengineering, it is necessary to optimize internal business process and inter-enterprise business process. From the perspective of internal business process optimization, enterprises should realize that business process reengineering is an effective starting point for enterprises to improve operational efficiency and reduce management costs under the supply chain environment. For example, in the business relationship between purchasing department and production department, the traditional business process is not only complicated, but also involves many departments. In the process of business process reengineering, information and data sharing between two departments can be realized with the support of information technology, thus simplifying business processes and reducing operating costs. From the business process between node enterprises in the supply chain, retailers and distributors, distributors and manufacturers, manufacturers and suppliers in the supply chain environment can use the Internet for business contact. Compared with the traditional manual business processing, e-commerce is obviously more convenient, and in e-commerce, some businesses between enterprises can be merged, which will greatly change the business process.

(2) Strengthen the institutionalization of cost control.

The institutionalization of supply chain cost management can build a systematic supply chain cost management system within enterprises and ensure the supply chain cost management system. If enterprises want to take supply chain cost management as an important development strategy, they must institutionalize supply chain cost management to promote the long-term development of supply chain cost control. From the perspective of the institutionalization of enterprise supply chain cost management, it includes the institutionalization of enterprise production materials management, cost analysis, management procedures, control means, management links, management degree and management organization. These systems can have an important influence and function on the optimization of enterprise work in enterprise supply chain cost management, and are also the first step for enterprises to control and manage costs. In the process of constructing the supply chain cost management system, the supply chain cost management system should have the characteristics of flexibility and stability, at the same time, it should have a clear cost management process, and the division of cost management responsibilities should be clear and traceable.

First of all, the target cost is an important benchmark in the supply chain cost control system. The target cost system needs to focus on engineering and technical personnel and product design and development, and needs the participation of purchasing personnel, production management personnel and financial personnel in the formulation of the system. The establishment of the system can enable enterprises to predict the cost of supply chain management according to their own development reality, management process and production technology, thus providing a basis for the formulation of cost control plans;

Second, the budget system and budget execution system are important components of the supply cost control system of enterprises. Enterprises can forecast and count the sales of products in a period of time according to product orders, and get the forecast results and the cost budget of each department. These budgets can be used in the supervision of the financial department after being reviewed and approved by the competent leader, chief financial officer and financial department. The implementation of budget in enterprises should be supervised and maintained by financial departments and other departments to ensure that enterprises can control supply chain cost management within a certain range.

The integration of the world economy and the development of e-commerce have changed the traditional business rules. It is difficult for enterprises to rely on traditional cost control methods, such as improving material utilization rate to reduce material cost by controlling material consumption per unit product, controlling labor cost by improving labor productivity, and reducing fixed cost per unit product by increasing product output and expanding production scale. Even after the 1970s, management techniques and methods such as just-in-time manufacturing, kanban management, lean manufacturing, value engineering and total quality management appeared. With the technological progress, rising wages and changing demand, the achievements of enterprises in the above aspects are getting lower and lower. In this context, supply chain management, as a brand-new enterprise cost management model, came into being and has been rapidly developed and improved.

I supply chain and supply chain costs

(A) the concept and characteristics of supply chain

1. Definition of supply chain. Supply chain is a functional network chain structure around core enterprises, which connects suppliers, manufacturers, distributors, retailers and end users into a whole by controlling logistics, information flow and capital flow, from purchasing raw materials to manufacturing intermediate products and final products, and finally delivers products to end users through sales network.

2. Characteristics of supply chain. The characteristic of supply chain lies in its network chain structure, not a single chain structure. The whole network chain structure is driven by the needs of end users, so its most basic feature is to face the needs of users; Provide products and value-added services obtained in the process of high integration; Every link in the supply chain can be regarded as a node containing the relationship between supply and demand; The supply chain embodies various forms such as logistics, information flow and capital flow.

Supply chain cost

1, supply chain cost. Supply chain cost refers to various costs of logistics, information flow and capital flow from raw material suppliers to end users. Supply chain cost includes all enterprises in the chain and all links related to product production and service provision in their supply chain activities.

2. The composition of supply chain cost. Supply chain activities mainly focus on products or services that meet customer needs. Through purchasing, manufacturing, distribution and retail, continuous logistics, information flow and capital flow are formed, and corresponding costs occur at the same time, which constitutes the total cost of the supply chain. According to Suvorin's viewpoint in his book Supply Chain Cost Management, supply chain cost includes three parts: ① Direct cost refers to the expenses incurred by a single enterprise in the process of producing products, mainly including raw materials, labor costs and machine costs; (2) Indirect cost (activity-based cost) refers to the expenses that are not directly related to product production in the management activities of manufacturing and distributing products to users; (3) Transaction expenses, including expenses incurred in information and communication activities with suppliers and users in order to coordinate, control and adapt to each other's transaction relationship.

(C) the characteristics of supply chain cost management

The function of supply chain management is to make enterprises better meet the needs of customers and optimize the total cost of supply chain system through systematic design and management of all supply links. Compared with traditional cost management, cost management in supply chain has the following characteristics:

1, which is different from the traditional production orientation, is a demand-driven cost management model. Take customer demand and customer order as the driving force of production and procurement, and control the occupation cost. Zhang Ruimin called the market economy order economy, that is, by establishing information technology support systems such as ERP and CRM, more flexible production capacity was designed, and market demand was taken as the guidance of enterprise management. Demand drives production, that is, production is organized only when there is market demand, and the economic activities such as production, supply and sales of enterprises should be timely and appropriate to reduce the expenses of inventory funds, storage expenses, inventory losses and value losses.

2. According to the traditional cost theory, improving customer service level will inevitably lead to rising costs, and ensuring safe production and operation must rely on a large number of inventories, so the goal of this cost management is simply to pursue the balance between enterprise cost and service level. But in the supply chain system, the two goals of improving service and reducing cost can be achieved at the same time. An effective example is American National Semiconductor Company. In two years, the company closed six warehouses around the world and airlifted microchips to customers from the newly established central distribution center, which not only reduced the sales cost by 2.5%, but also shortened the delivery time by 47% and increased the sales by 34%.

3. The scope of cost management extends from production to development, design, supply and sales. Traditional cost management often pays more attention to the cost control in the production field, and regards the cost of other links as the extra cost of producing and selling products. However, with the progress of science and technology and the intensification of market competition, the proportion of production costs in enterprises is declining, while the costs related to product design, supply, service and sales are rising, and the amount even exceeds the production costs. According to the survey, the average logistics cost of enterprises accounts for about 10.5% of sales, so logistics management appears, and the cost is reduced through enterprise process reengineering and logistics system design.

4. Cost management activities are hierarchical and holistic. The integrity of supply chain is reflected in the integration of enterprises' own circulation links and with upstream and downstream enterprises. It requires enterprises to weigh the cost of enterprises at three levels: at the strategic level, it mainly includes the evaluation and selection of partners, warehouse layout, quantity and storage capacity, and the flow of materials in the logistics network; Tactical level, including purchasing and production decision-making, inventory and transportation strategy, its activities are generally re-evaluated on an annual or quarterly basis; The operational layer refers to the daily decisions such as production planning process, lead time estimation and transportation route arrangement.

5. Diversified management methods. The effective realization of supply chain management is mainly through the integration of information technology and supply and demand information among enterprises, and the establishment of technical support systems such as customer relationship management system (CRM), supply chain management system (SCM), global procurement system (GPM) and E-commerce system (E-commerce), so as to improve the traditional business processes of enterprises and reduce system costs.

Second, China's enterprises to implement supply chain cost management problems

(A) the concept of supply chain cost control is weak. The research of supply chain cost management has a history of more than 30 years, but due to the imperfection of theory and the lack of practical experience, although some enterprises have been practicing.

Supply chain cost management has been implemented, but there is no systematic cost management and control system. The cost management thought of most enterprises still simply stays on the basis of traditional cost management, and only wants to minimize the cost and reduce the cost, instead of treating all enterprises in the supply chain network as a whole, eliminating the self-protectionism of each enterprise through business process reengineering, realizing the optimization of the whole supply chain, and truly achieving the purpose of reducing the total cost of the supply chain and realizing the profits of enterprises. Cost management is only the responsibility of professional cost management institutions within enterprises, lacking the cost awareness of all employees. Because the cost of an enterprise is manifested in the consumption of materialized labor and living labor in the whole process of production and operation, the formation of cost is the result of the interaction of various factors and activities in various departments and links within the enterprise, and the subject of cost control should include the influencers and participants responsible for the formation of enterprise cost. Therefore, cost control is not only the work of professional cost management institutions within enterprises, but also every enterprise, department and employee in the supply chain is the influencer of cost formation and the participant and implementer of cost control.

(B) the lack of overall cost-effectiveness concept

For a long time, the guiding ideology of cost management in some enterprises is to minimize expenditure and reduce costs, and take cost fluctuation as an important basis for evaluating enterprise performance. This one-sided pursuit of cost reduction ignores the improvement of product quality, product style and packaging. Although the cost is saved, the product backlog is caused and the value cannot be realized. Enterprise cost management under supply chain management should pay attention to the improvement of the overall benefit of the system while seeking to reduce costs.

(C) the lack of necessary trust between supply chain partners

Enterprises in the supply chain are all independent individuals, and there are often contradictions in the distribution of interests between enterprises, and real mutual trust has not been realized. Therefore, in order to cooperate with each other, enterprises in the supply chain are all realized through legally binding contracts. At the same time, the choice of partners is also a difficult problem faced by supply chain enterprises at present. How to choose partners and what kind of partners have not been well solved. Enterprises have not yet formulated corresponding standards for the above problems.

(D) Supply chain management is prone to information distortion.

Due to the conflict of interest objectives, the information obtained is scattered. Enterprises often don't convey all the real information they get to other partners, which makes the information distorted. For example, in the procurement process, the purchaser is in a favorable position, and often intercepts part of the demand information and artificially sets communication barriers, while the supplier also conceals part of the information. The two sides restrict effective information communication, which will lead to information asymmetry, and the consequence of information asymmetry is the increase of costs for both parties. It can be seen that information sharing is very important for supply chain partners.

(E) Lack of initiative to attack the market and enthusiasm.

The utilization rate of external resources is low, and there is no strategic alliance with upstream and downstream enterprises. Many enterprises are still stuck in the idea of single production management, that is, they are only willing to arrange production plans according to their own working systems, rather than cooperating with the external environment. Due to the different productivity of upstream and downstream enterprises, it is easy to form high inventory in the supply chain. Therefore, it is necessary to establish the concept of big logistics among supply chain partners and improve the synchronous manufacturing level of enterprises. In the past, enterprises thought that what they owned was resources, which was not enough. We should shift from focusing on the management of real resources to the utilization of virtual resources, that is, extending resource management to partners, upstream and downstream enterprises and even customers can be regarded as the expansion of their own resources.

(6) Standard cost accounting limits the company's performance.

GAAP requires enterprises to use standard cost accounting for external reporting, which limits the development of sales accounting. However, supply chain management accounting, which focuses on meeting customer needs, requires enterprises to have customer-oriented information. Enterprises should gradually change their financial and accounting functions and improve the original standard cost accounting to meet the needs of supply chain management and make organizations pay attention to the operation results of supply chain.

(7) Lack of evaluation criteria and incentive mechanism for user services and partners.

Selfish departmentalism makes the incentive mechanism focus on departmental goals and enterprises' own goals, and evaluates the performance of departments and enterprises in isolation, which leads to the unilateral pursuit of their own interests. Logistics and information flow are often distorted, and the production, supply and marketing system has not formed a chain. Enterprises should establish a service management system based on customer satisfaction and an evaluation standard for the performance of the whole supply chain. For downstream enterprises, the role of upstream enterprises in the supply chain is not simply to provide materials, but to provide the best service at the lowest cost. In addition, before implementing supply chain management, enterprises should also compare their business objectives with their existing capabilities and performance, find out the obvious weaknesses of the existing supply chain, establish long-term goals of the supply chain with key customers and suppliers, and formulate an action plan for the transition from reality to ideal supply chain goals. Enterprises in the supply chain are all independent individuals, and there are contradictions in the distribution of interests among enterprises. The sharing of information will bring extra profits, and the increase of extra profits is mainly reflected in core enterprises. Every member enterprise will worry that the core enterprise will abuse information and occupy extra profits, resulting in uneven profit distribution. The main reason is that there is no performance evaluation and incentive mechanism for the whole supply chain enterprises.

Third, supply chain cost management countermeasures

(A) to cultivate awareness of supply chain cost control

First of all, improve the overall consciousness. We should regard all enterprises in the whole network chain of supply chain as a whole, eliminate self-protection and protectionism of all enterprises, and realize the optimization of the whole supply chain.

Secondly, let every enterprise realize that it does not exist in isolation in the supply chain, and all node enterprises should be closely linked and interlocking to form an organic whole. Only by organically connecting the enterprises at all nodes, trusting each other and cooperating with each other can we give full play to the advantages of supply chain cost management and minimize the total cost of supply chain. Only in this way can we achieve the goal of reducing the total cost of supply chain.

(2) Establishing trust and cooperation mechanism

The cooperative relationship in the supply chain refers to the coordination relationship between enterprises in the supply chain. Establishing cooperative partnership is the basis of normal operation of supply chain and the core of integrated supply chain management. The cooperative relationship is based on mutual trust. Where there is cooperation, there is a need for trust. Enterprises in the supply chain are all independent interest subjects, and there is a contradiction of interest sharing. Therefore, the most important part of supply chain management is the trust relationship between supply chain partners. In order to strengthen the trust among supply chain enterprises and achieve the purpose of cooperation, we must carefully choose partners, because good partners are an important basis for strengthening supply chain cost management. At the same time, we should strengthen the concept of cooperation and competition, * * bear risks, responsibilities and costs, * * enjoy achievements and benefits, and form a good competitive and cooperative relationship.

(3) Establish an information sharing mechanism.

Using computer network technology to establish information sharing. Information sharing is the basis of supply chain cost management, and the planning, organization, coordination and regulation of supply chain need to be based on high-quality information transmission and sharing among node enterprises. Information sharing enables all members of the supply chain to make production, sales and inventory plans better, implement target costs smoothly, improve the satisfaction of end users while reducing costs, and promote mutual trust among supply chain members. It can be seen that information plays a very important role in supply chain cost management. Therefore, supply chain enterprises must obtain enough information to improve customer satisfaction and reduce supply chain costs.

(D) the establishment of performance appraisal and incentive mechanism

Through business process reengineering, a perfect supply chain cost management system is established to control the overall cost and realize the optimization of the whole supply chain. It is also necessary to establish a corresponding performance appraisal and incentive mechanism to evaluate the operation effect and cooperation relationship of the whole supply chain. So as to effectively implement the previous measures. The organization of supply chain cost management should establish performance evaluation indicators, formulate assessment standards, and evaluate the operational performance of each node enterprise and the impact of its own operational performance on upstream and downstream node enterprises or the whole supply chain. Evaluation should be based on customer satisfaction and cost control indicators. The measurement of customer satisfaction mainly includes quality, price and timeliness. Such as qualified rate, return rate, complaint rate, etc. Are the contents of the assessment. The assessment of cost indicators is mainly to compare the target cost with the actual cost and analyze the completion and improvement of the target cost. After the assessment, evaluate the contribution of each node enterprise to the whole supply chain according to the assessment results, and formulate reasonable distribution standards to distribute profits accordingly. In order to improve the uneven distribution of profits. The incentive mechanism includes two aspects: the incentive of employees within the enterprise and the incentive of member enterprises. Enterprises can motivate employees through the following measures: timely paying attention to employees' work performance and evaluating it, making training and learning plans suitable for employees, giving employees space and opportunities for self-improvement, making reward and punishment mechanisms and salary mechanisms, as well as vacation and medical care plans. Of course, the incentive measures related to cost control should be more prominent, so as to achieve the purpose of enhancing employees' cost awareness through incentives. The following measures can be taken to encourage member enterprises: organizations should ensure the rationality of assessment standards and distribution standards, and distribute profits reasonably according to distribution standards; Always listen to the opinions of enterprises at all nodes, and supplement and modify the performance appraisal and face-to-face signing mechanism; Core enterprises should maintain good communication with subordinate enterprises, and subordinate enterprises should always pay attention to the operation of upstream and downstream partners; Ensure the long-term and stable cooperative relationship between enterprises at all nodes, reduce mutual suspicion and disputes caused by information asymmetry, and enable member enterprises to cooperate happily in a good supply chain environment.

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