Find a new way for enterprise cost management

Looking for a new way out for enterprise cost management

cost has always been one of the most concerned issues for packaging enterprises. Especially in today's fierce market competition, it is particularly important to minimize production costs while ensuring quality. In order to realize cost control, in addition to adopting traditional management methods, enterprises should also establish the concept of cost-benefit and realize the transformation from the traditional concept of "saving and saving" to the modern concept of benefit

traditional methods of cost reduction

when it comes to cost reduction, many people will first contact the purchase of production raw materials. The traditional cost management is based on whether the enterprise saves or not, and strives to start with reducing some expenses, emphasizing saving and saving. This method can be simply summarized as: reduce expenditure, reduce model example: cost

take the corrugated box industry as an example, the cost of raw materials (face paper and corrugated paper) accounts for more than 70% of the overall cost, so enterprises try to lower the purchase price when purchasing raw materials. The usual procurement methods include: buying paper with cash and reducing the price of raw materials with cash transactions, but there is a large demand for cash. Based on the current three months for the withdrawal of funds, the required cash flow is equivalent to three times the turnover, and the financial pressure is considerable; The design of large jigs mainly purchases paper in batches according to the experimental standards of materials and the shape and material of samples (especially finished and semi-finished products). Through the concentration of procurement volume, the unit procurement cost is reduced, and the demand for funds is relatively high, which will cause great inventory pressure. It can be seen that these two methods have certain limitations

in addition, some enterprises control costs by selecting the most appropriate materials. For example, Philips Yaming Lighting Co., Ltd. gradually adjusted the gram weight of packaging materials from the initial 350 grams to 250 grams. Because the lower the gram weight of Whiteboard in the unit weight, the more paper, the lower the cost of packaging materials. In recent years, Philips has achieved good results in cost control through this method, but later encountered great resistance: very few domestic manufacturers produce low gram weight whiteboard with a weight of less than 250 grams, while among the papers with a weight of less than 250 grams, the papermaking technology is not mature, the paper strength is not enough, and the printing effect is not good. The company has considered importing foreign white board paper, but it also needs to add other factors such as tariffs, which makes the cost higher. Philips has realized that the prospect of this cost control approach is becoming less and less optimistic

logistics cost control is another method that most enterprises focus on. Through efficient distribution, reduce the number of transportation, improve the loading rate and reasonably arrange the vehicle allocation plan, so as to reduce the distribution cost; Or outsourcing logistics to specialized third-party logistics companies to shorten the time of goods in transit and reduce the cost and loss of commodity turnover process; Or realize supply chain management in the whole process of commodity circulation, so as to effectively reduce the logistics cost of enterprises

however, in the customer-centric market environment, the "savings" in both procurement and logistics are not the most effective for cost control. Many enterprises have turned to other measures to obtain greater benefits

innovative cost management concept

China's market economic system is gradually improving. Enterprise management should be market-oriented, and strive to maximize profits by providing the market with products and services with the highest quality and the best functions

in line with this basic requirement of enterprise management, enterprise cost management should also be directly linked with the overall economic benefits of the enterprise, and the problem of cost and its control should be viewed with a new concept of understanding - the concept of cost-benefit. All cost management activities of enterprises should take the concept of cost-benefit as the dominant idea, and look at the necessity and rationality of "input" (cost) from the comparative analysis of "input" and "output", so as to pay the least cost, create the most use value, and obtain more economic benefits for enterprises. It is worth noting that there is a difference between "paying as little as possible" and "reducing expenditure and costs". "Pay as little as possible" is not to save or reduce costs, but to use the concept of cost-effectiveness to guide the design of new products and the improvement of old products

technological innovation

technological innovation mainly refers to new product development, new process application, new technology promotion, etc. People often say that science and technology are the primary productive forces. In fact, this also means that the reduction of costs ultimately depends on technological progress. The practice of many packaging enterprises can prove this

Sichuan Changhong packaging company recently proposed the goal of "building international Changhong packaging". The company takes "technology" as the packaging design concept. Li Degang, the general manager, believes that packaging is a discipline with many technical fields, strong comprehensiveness and wide knowledge. Through scientific and reasonable packaging structure design, organic combination and application of different packaging materials, as well as the introduction, promotion and application of new materials and new technologies, seeking a variety of practical packaging solutions can ensure that the product packaging cost can be effectively controlled. Through tracking and mastering the logistics links of household electrical appliances, the staff of the company developed the software "packaging design analysis system", which is used in the packaging structure design of Changhong products, and greatly improves the quality and efficiency of packaging design. In addition, the company actively strengthened the design and development of transportation packaging, so as to achieve mixed and multi loading transportation, reduce manufacturing costs, and create considerable economic benefits

Jiangsu Jiangyin Liangfeng foreign trade packaging Co., Ltd. also reduced the production cost of products through technological innovation. With the increasing speed of corrugated board production line and the use of high-strength and low gram weight paper, problems such as glue opening, wrinkling, foaming, washboard and so on often appear in the production process of corrugated board. In order to solve these problems, wangshoupeng of the Technology Department of the company developed a new glue making method, which increased the solid content of the original carrier glue from 3% to 5%, so that the carrier that did not produce adhesion produced adhesion, and added polymer resin in the polymerization process, which greatly improved the adhesion. More importantly, this action improves the production efficiency: improve the permeability and initial adhesion of starch glue, so as to effectively improve the speed and increase the output; It can also reduce the amount of paste and reduce the cost

it can be said that it has become the consensus of modern enterprises to reduce production costs and seek benefits from technology through technological innovation

introduce new equipment

introduce new equipment to increase expenses, but it can save equipment maintenance costs and improve equipment efficiency, so as to improve the comprehensive benefits of enterprises. These expenditures cannot be avoided. This cost concept can be said to be "spending money to save money", which is also the embodiment of the concept of cost-effectiveness

equipment is the basis of production and business activities of enterprises, and has become an important part of the core competitiveness of enterprises. It not only affects the product quality of enterprises, but also has the most direct impact on the variety of products. In the environment of rapid development of technology, equipment, as the direct carrier of science and technology, plays an increasingly important role and influence. For example, in the packaging and printing industry, CTP plate making machine should be introduced to adopt CTP process, and digital printing machine should be used for digital printing. The product quality produced by low-grade domestic printing equipment is certainly difficult to compare with the printing products imported from Germany with high-quality equipment, and the market competitiveness is relatively weak

nowadays, many enterprises are investing more and more in equipment. For example, the well-known trademark of China's nutrition and health products, "Heart K", attaches great importance to the packaging of products, and has introduced high-speed filling machines, labeling machines and packaging machines from Italy and Taiwan. The company's two bottling machines that fill 120 bottles per minute automatically complete the whole process of bottle washing, filling, capping, light inspection, high-temperature disinfection, cooling, labeling, cartoning, packing and packaging in a closed environment. At the same time, the plastic bottle is equipped with a ray disinfection system to form a real sterile package, which fully ensures the quality and hygiene of health products, and will make the friction force between the pendulum shaft bearings safe and the physical and chemical properties under control

characteristic services

technological innovation can increase the technical added value of some worn products; Through characteristic services, the brand added value of products can be increased. Based on the investigation and analysis of market demand, if we realize that adding a new function to the original function of the product will greatly increase the market share of the product, then even if the cost of realizing the new function of the product will increase correspondingly, as long as the increase of this part of the cost can improve the competitiveness of the enterprise's products in the market and ultimately bring greater economic benefits to the enterprise, This cost increase is in line with the concept of cost-effectiveness

the increase in brand added value of products is mainly due to "differentiation". The homogeneous operation of enterprises is the structural cause of the contradiction between supply and demand, and the oversupply leads to the low price strategy for end consumer products. This situation can be avoided by realizing product differentiation. Wang Kuisheng, general manager of Handan Tianzheng Packaging Machinery Co., Ltd., believes that reducing product costs is an aspect of participating in market competition, and doing a good job in characteristic services is an important part of winning the market. The so-called characteristic service is to provide users with equipment suitable for national conditions and factory conditions, and embody the enterprise management concept in the service; Users know the products of enterprises through services, so that users can become loyal followers of products. In business negotiations, they require business personnel to think what users want, so that users can buy the company's equipment with confidence and satisfaction. In the production and operation, we should produce whatever users need, so that products revolve around the market and services revolve around users. According to the requirements of some small and medium-sized carton manufacturers, they have developed and produced different types of printing slotting machines and semi-automatic carton gluing machines, which are popular with users

the brand added value generated by characteristic services can not only create favorable conditions for improving market share, but also have strong resistance to the negative impact of raw material price increases. Generally speaking, all production links with high added value have a relatively calm attitude towards the price rise of raw materials; The higher the proportion of raw material costs, the smaller the added value of products, and the greater the impact of raw material prices on enterprises

in short, in the daily cost management of enterprises under the modern market economy environment, enterprises should compare "output" and "input", study the relationship between cost increase and decrease and income increase and decrease, so as to determine the cost prediction and decision-making scheme that is most conducive to improving efficiency