強化成本管理實現(xiàn)降本增效

1、In 2016CountyEconomicworkshop S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta skis,fullim plement impl ementationCe ntral,and provi nci al, andmuni cipal economicwork shopa nd provincepartymainleaders seminarspirit , recalled summaryresults,a nalysi sjudge situation, arrangement

2、s de ployment newa nnualfocusw ork task, mobilization County upperand lower furthergra sp newnormal,implementation new concept,temper newstyle, show ne was,str uggled to a dvance Countyeconomic social transformationupgra de science development.Foll owi ng,told foura a spects of probl em: a,and full

3、certainlyresults,effectivefirm transformation upgradeofconfidence anddetermi nation2015,f ace macr oeconomicdow n pressure conti nue d increase dofsevere situati on a nd difficult heavy ofreformdevelopmenttask,Count yuppera ndlowertightat Centraland pr ovinces seri es major decision de ployme nt,fir

4、mly graspstabilityin theseeking into t otaltone ,activeadapted economi cdevel opme nt new normal,focused focus field,fullwork storming, Countyeconomic soci al devel opme nt renderingout contrariantogood,a nd sta bility int heha s into,a ndmore poi nts breakt hrough,a ndOverallagood trend. One isclos

5、elylinkedt othe transformationandupgradi ngofthe global, compre hensive e conomic power significa ntly.A ccurately gaugethe ma crosit uationand based onrealcomprehensive pla n,strongly pr omote thesustai nedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea sed sig nifica nt

6、ly.A dhere t othe inside and out sidesimultane ously, build,impl ementationof nati onala nd provincialinve stmentof 625 milli on Yuan,forState oneortwo, three ,fouror fivespecifi cbond f und s and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction pr oje cts ha

7、s laida soli dfoundati on.In particularthe nationalcirculare conomydemonstrationcounties and .two State -levelpi lotpr oject ofecological demonstrationCounty proje ctplatforms settled i njingchuan,Z huJiaJia n constr ucti on ofthe reserv oirbega n,ha ndi cap reservoir s,Li u Lihe re servoir preparat

8、4i onw orkgoe s well,take solid steps forcomprehensiveutilizati on ofwater resource s;city gas station to speedup implementat ion of thepr oject, I be camethe County'sfirstWe st-East gas pipeline proje ctin t he surrounding area benefitfromthe County, major projects supporte d increase dsig nifi

9、cantl y.Overall well-offsoci etyconstantly consolidate 254the basi s.Battle victory i ndustrial development ast he primary taskof thewell -off,fruitproducti on suita blefor full coverageofthe target will be realized,vegetabl e industry developmentareaextendi ng,farmingaqua culture changest hemome nt

10、um ofthe show , "markets +enterpri se+ base +farmers" as t hey gradua llyintroduced mea sures significa ntly strengt hen standar dized ma nagement, i ndustry constantly consoli date the basis andenri chi ng.Investmentattraction resultsconti nuet oexpand.Adheretot he softenvir onme ntofexce

11、llencea nd impr ove thee nvironme nt areequally強化成本管理實現(xiàn)降本增效【摘 要】 企業(yè)在日益競爭激烈的市場條件下，要想生存、謀求更大的發(fā)展，必須加強內(nèi)部成本核算，強化成本管理，增強企業(yè)成本的管控能力，是降低產(chǎn)品成本的重要途徑，從而實現(xiàn)降本增效的目的，提高企業(yè)的競爭力?！娟P鍵詞】成本管理；降本增效面對日益激烈的市場競爭，企業(yè)要想生存與發(fā)展，必須提高產(chǎn)品在市場上的競爭力，只有在確保產(chǎn)品質(zhì)量的前提下，通過降低成本進而降低產(chǎn)品銷售價格，才能占領市場。這就需要企業(yè)進一步挖掘潛力，強化成本管理，實現(xiàn)降本增效。筆者現(xiàn)就制造企業(yè)如何實施成本管理，主要從以下幾方面

12、進行簡要闡述。一、 開展宣傳，樹立全員降本增效意識，公司領導重視降本增效工作，通過簡報、內(nèi)部報刊、網(wǎng)站等形式進行廣泛宣傳，使員工正確認識企業(yè)目前所處的經(jīng)濟環(huán)境和市場形勢，公司降本增效舉措，推廣、實施優(yōu)秀成本管理辦法，增強員工大局意識、責任意識，以降本增效為出發(fā)點，從我做起，從崗位做起， 從身邊的小事做起，節(jié)約一張紙、一滴水、一度電，精打細算，降低消耗。樹立過“緊日子”的觀念，與企業(yè)共渡難關，充分調(diào)動職工降本增效積極性，形成公司上下全員參與成本管理，人人關注降本增效的濃厚氛圍。二、嚴格考核，細化 “降本增效”指標為了全面實現(xiàn)降本增效工作，公司每年根據(jù)各單位生產(chǎn)情況，下In 2016CountyE

13、conomicworkshop S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta skis,fullim plement impl ementationCe ntral,and provi nci al, andmuni cipal economicwork shopa nd provincepartymainleaders seminarspirit , recalled summaryresults,a nalysi sjudge situation, arrangements de ployment

14、newa nnualfocusw ork task, mobilization County upperand lower furthergra sp newnormal,implementation new concept,temper newstyle, show ne was,str uggled to a dvance Countyeconomic social transformationupgra de science development.Foll owi ng ,toldfoura a spects of probl em: a,and full certainlyresul

15、ts,effectivefirm transformation upgradeofconfidence anddetermi nation2015,face macr oeconomicdow n pressure conti nue d increase dofsevere situati on a nd difficult heavy ofreformdevelopm enttask, County uppera ndlowertightat Centraland pr ovinces seri es major decision de ployme nt,firmly graspstab

16、ilityin the seeki ng into t otaltone ,activeadapted economi cdevel opme nt new normal,focused focus field,fullwork storming, Countyeconomic soci al devel opme nt renderingout contrariantogood,a nd sta bility int heha s into,a ndmore poi nts breakt hrough,a ndOverallagood trend. One iscloselylinkedt

17、othe transformationandupgradi ngofthe global, compre hensive e conomic power significa ntly.A ccurately gaugethe ma crosit uationand based onrealcomprehensive pla n,strongly pr omote thesustai nedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea sed sig nifica ntly.A dhere

18、t othe inside and out sidesimultane ou sly, build,impl ementationof nati onala nd provincialinve stmentof 625 milli on Yuan,forState oneortwo, three ,fouror fivespecifi cbond f unds and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction pr oje cts ha s laida sol

19、i dfoundati on.In particularthe nationalcirculare conomydemonstrationcounties and .two State -levelpi lotpr oject ofecological demonstrationCounty proje ctplatforms settled i njingchuan,Z huJiaJia n constr ucti on ofthe reserv oirbega n,ha ndi cap reservoir s,Li u Lihe re servoir preparat4i onw orkg

20、oe s well,take solid steps forcomprehensiveutilizati on ofwater resource s;city gas station to speedup implementat ion of thepr oject, I be camethe County'sfirstWe st-East gas pipeline proje ctin t he surrounding area benefitfromthe County, major projects supporte d increase dsig nificantl y.Ove

21、rall well-offsoci etyconstantly consolidate 254the basi s.Battle victory i ndustrial development ast he primary taskof thewell -off,fruitproducti on suita blefor full coverageofthe target will be realized,vegetabl e industry developmentareaextendi ng,farmingaqua culture changest hemome ntum ofthe sh

22、ow , "markets +enterpri se+ base +farmers" as t hey gradua llyintroduced mea sures significa ntly strengt hen standar dized ma nagement, i ndustry constantly consoli date the basis andenri chi ng.Investmentattraction resultsconti nuet oexpand.Adheretot he softenvir onme ntofexcellencea nd

23、impr ove thee nvironme nt areequally達降本增效指標。針對各機加工單位、毛坯單位、技術中心、采購供應部、運輸銷售部、機動分廠各責任部門，從自身實際出發(fā)，成立對標挖潛、降本增效專項工作小組，層層分解指標，制定有效的保證措施，并要求對完成情況進行落實，簽字確認，避免指標流于形式。公司技術中心負責對各單位涉及工藝、技術、材料代用、質(zhì)量方面降本增效的落實。設備工程部負責對各單位涉及能源、設備維修方面降本增效的落實。財務部負責公司降本增效工作方案的制訂，對各單位降本增效措施執(zhí)行情況的檢查，組織對各單位降本增效的確認，總結、考核。并要求各單位明確主管領導、聯(lián)系人、責任人，

24、建立完善的原始記錄，確保責任部門便于落實。公司每月要求各單位上報指標完成情況，并多次召開專題會議，落實對標挖潛、降本增效指標，實行嚴格考核，使降本增效指標落到實處。三、全員、全過程管理參與降本增效工作1、設計階段，依靠科技創(chuàng)新，優(yōu)化設計、工藝企業(yè)在產(chǎn)品的開發(fā)、設計階段, 通過重新審核生產(chǎn)流程, 來避免不必要的生產(chǎn)環(huán)節(jié), 達到成本控制的目的。公司技術部門以產(chǎn)品面向生產(chǎn)率高，節(jié)約能源，污染小，無金屬損耗、成本低為開發(fā)研究重點，不斷提高圖紙質(zhì)量，降低圖紙差錯率，通過優(yōu)化設計、優(yōu)化生產(chǎn)工藝、材料代用等方法降低毛凈比，改進傳統(tǒng)的編程工藝，利用公切邊、套料等方法，最大限度的利用原材料，提高鋼材等各類材料的

25、利用率，實現(xiàn)降本增效。2、降低采購成本一論文發(fā)表專家一r在工業(yè)企業(yè)中，原材料所占成本一般占整個成本的 50-70%o降低原材料采購成本對于降本增效工作意義重大。制定原材料供應計 劃，合理組織原材料的采購運輸，防止停工待料，避免材料積壓， 降低材料消耗。 公司采購部門通過信息化手段實行集中招標采購, 存貨零庫存管理模式，與供應商建立長期戰(zhàn)略聯(lián)盟，資金支付采用 商業(yè)信用、對材料適時儲備等形式，降低采購成本。同進利用盤活 庫存積壓，加快庫存周轉速度，在技術部門的支持下，采取替代性 原材料的方式降低采購成本。3、生產(chǎn)過程全員、全過程控制生產(chǎn)機加工單位根據(jù)全年降本增效指標， 層層分解，對生產(chǎn)成本、 期間

26、費用進一步細化分析，加強對項目過程的成本控制，細分到每 一個生產(chǎn)班組，每一道工序，開展班組成本核算，落實責任，獎罰 分明。使每一位員工都能自動自覺地控制成本，對每一道工序把好 質(zhì)量關，減少資源耗用，廢品和返修率，降低了生產(chǎn)成本。同時加 強對設備的維護、保養(yǎng)、提高設備的運行效率。毛坯制作單位通過優(yōu)化生產(chǎn)工藝，降低能源消耗，降低毛凈比， 提高各類材料的利用率，控制可控費用，嚴把生產(chǎn)過程，提高毛坯 及產(chǎn)品的一次交檢合格率，提高產(chǎn)品質(zhì)量、合同履約率，達到降本 增效的目的。4、修舊利廢，變廢為寶公司通過降本增效活動，增強了員工的成本意識，充分發(fā)揮了每In 2016CountyEconomicworksh

27、op S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta skis,fullim plement impl ementationCe ntral,and provi nci al, andmuni cipal economicwork shopa nd provincepartymainleaders seminarspirit , recalled summaryresults,a nalysi sjudge situation, arrangements de ployment newa nnualfoc

28、usw ork task, mobilization County upperand lower furthergra sp newnormal,implementation new concept,temper newstyle, show ne was,str uggled to a dvance Countyeconomic social transformationupgra de science development.Foll owi ng ,toldfoura a spects of probl em: a,and full certainlyresults,effectivef

29、irm transformation upgradeofconfidence anddetermi nation2015,face macr oeconomicdow n pressure conti nue d increase dofsevere situati on a nd difficult heavy ofreformdevelopm enttask, County uppera ndlowertightat Centraland pr ovinces seri es major decision de ployme nt,firmly graspstabilityin the s

30、eeki ng into t otaltone ,activeadapted economi cdevel opme nt new normal,focused focus field,fullwork storming, Countyeconomic soci al devel opme nt renderingout contrariantogood,a nd sta bility int heha s into,a ndmore poi nts breakt hrough,a ndOverallagood trend. One iscloselylinkedt othe transfor

31、mationandupgradi ngofthe global, compre hensive e conomic power significa ntly.A ccurately gaugethe ma crosit uationand based onrealcomprehensive pla n,strongly pr omote thesustai nedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea sed sig nifica ntly.A dhere t othe inside

32、 and out sidesimultane ou sly, build,impl ementationof nati onala nd provincialinve stmentof 625 milli on Yuan,forState oneortwo, three ,fouror fivespecifi cbond f unds and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction pr oje cts ha s laida soli dfoundati o

33、n.In particularthe nationalcirculare conomydemonstrationcounties and .two State -levelpi lotpr oject ofecological demonstrationCounty proje ctplatforms settled i njingchuan,Z huJiaJia n constr ucti on ofthe reserv oirbega n,ha ndi cap reservoir s,Li u Lihe re servoir preparat4i onw orkgoe s well,tak

34、e solid steps forcomprehensiveutilizati on ofwater resource s;city gas station to speedup implementat ion of thepr oject, I be camethe County'sfirstWe st-East gas pipeline proje ctin t he surrounding area benefitfromthe County, major projects supporte d increase dsig nificantl y.Overall well-off

35、soci etyconstantly consolidate 254the basi s.Battle victory i ndustrial development ast he primary taskof thewell -off,fruitproducti on suita blefor full coverageofthe target will be realized,vegetabl e industry developmentareaextendi ng,farmingaqua culture changest hemome ntum ofthe show , "markets +enterpri se+ base +farmers" as t hey gradua llyintroduced