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The quality control of the market directly affects the market competition of the enterprise. It is a magic weapon for printing enterprises to participate in competition and a direct method to improve profitability. Today, fierce market competition has made printing companies gradually enter the era of low profits. Therefore, many printing companies have reduced cost as a core competitiveness beyond their peers. Cost management is the organization, forecasting, planning, analysis, control, supervision and assessment of all costs incurred by the printing enterprise in the production and operation process and the cost of the products formed. It is an important component of the management of printing enterprises. section.
"Minimal quarters" look at the cost of most printing costs management in China's printing companies is not high, the following problems generally exist.
The concept of enterprise cost is vague. The cost of the enterprise is the sum of all expenses incurred by the company in producing and selling the product. Many printing companies focus on the management of variable costs in cost management, such as paper loss on production, ink use, personnel increase and decrease, etc., but not all fixed costs, such as fixed assets, are considered in pricing and pricing. Depreciation, management staff's salary sharing, sales expenses and commissions. Due to the vague concept of cost, it is difficult to unify production and management, which will damage the company's efficiency and make it difficult to adapt to the rapid development of the market economy.
Second, the lack of understanding of the concept of capital operation with capital as the link. Due to the competition of the industry and the slow settlement of some customers, a large amount of funds to maintain the normal operation of the company has been deposited in many unnecessary links and fields, and there are many inventory products. Accounts receivable High, the cost of capital is rising invisibly, the speed of capital turnover is slowing down, the rate of capital appreciation and the benefits created are unknown, let alone value preservation and appreciation. There are even some printing companies that are idle with printing machines worth nearly ten million yuan.
Third, the concept of enterprise cost management is old and the means are aging. Many printing enterprises have not grasped the essentials of cost management, but only stay on the surface management of saving various expenses. Although this management method will reduce the cost, but the flexibility of the reduction is small, in fact, the rate of increase is an effective way to reduce costs. The improvement of efficiency is inseparable from the advancement of technology. Therefore, attaching importance to technological inventions and turning them into productivity quickly is also an urgent problem for printing companies. In addition, the means of cost management is still in the manual operation stage, which is relatively aging and lacks modern management methods.
Fourth, cost management information lags cost management requires scientific prediction, analysis, and decision making based on market information and production processes. However, in the actual work, the cost management of the enterprise still stays in the extensive mode. The company's warehouse goods storage, material procurement, materials used, and sales billing have certain randomness. The information on the import, sale and storage of each link is lagging behind. Conducive to the next step of cost management. In addition, in order to achieve a certain purpose, artificially adjust the cost figures, resulting in a situation in which the company has a virtual surplus. These problems not only bring troubles to the finance department, but also easily lead to a vicious circle of production. Therefore, it is necessary to improve the traditional cost management to adapt it to the market economy, thus promoting the rapid development of printing enterprises.
To find the benefits of “all aspects†and establish a new concept of cost management in modern science, we must establish a scientific concept of cost consciousness and cost-effectiveness, and realize the transformation from the traditional concept of “saving and saving†to the concept of modern efficiency. Efforts should be made to obtain more economic benefits at the least possible cost. Of course, this does not mean to reduce costs in isolation, but to achieve relative cost reduction from the comparison of cost and benefit. Some cost increases will bring greater economic benefits, and this cost increase is cost-effective. For example, the introduction of new equipment will increase expenses, but it can save equipment maintenance costs and increase production efficiency, thereby improving the overall efficiency of the enterprise; the inspection fee incurred to reduce the number of waste products will increase the recent cost of the enterprise. However, the competitiveness and production efficiency of the enterprise market will gradually increase. These expenditures actually reflect that “spending money is to save money†and it contains a cost-benefit concept.
Printing enterprises should realize management innovation on the basis of institutional innovation, motivate employees to enhance cost awareness, carry forward the spirit of ownership, and do their best; through extensive education activities on energy conservation and consumption reduction, guide employees to actively engage in potential and efficiency activities. Among them, the cost is greatly reduced.
Cost management means not only “saving money for the enterpriseâ€, but also the business wisdom of “small money to make big moneyâ€.