强化成本管理实现降本增效

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强化成本管理实现降本增效【摘 要】 企业在日益竞争激烈的市场条件下，要想生存、谋求更大的发展，必须加强内部成本核算，强化成本管理，增强企业成本的管控能力，是降低产品成本的重要途径，从而实现降本增效的目的，提高企业的竞争力。【关键词】成本管理；降本增效面对日益激烈的市场竞争，企业要想生存与发展，必须提高产品在市场上的竞争力，只有在确保产品质量的前提下，通过降低成本进而降低产品销售价格，才能占领市场。这就需要企业进一步挖掘潜力，强化成本管理，实现降本增效。笔者现就制造企业如何实施成本管理，主要从以下几方面

12、进行简要阐述。一、 开展宣传，树立全员降本增效意识，公司领导重视降本增效工作，通过简报、内部报刊、网站等形式进行广泛宣传，使员工正确认识企业目前所处的经济环境和市场形势，公司降本增效举措，推广、实施优秀成本管理办法，增强员工大局意识、责任意识，以降本增效为出发点，从我做起，从岗位做起， 从身边的小事做起，节约一张纸、一滴水、一度电，精打细算，降低消耗。树立过“紧日子”的观念，与企业共渡难关，充分调动职工降本增效积极性，形成公司上下全员参与成本管理，人人关注降本增效的浓厚氛围。二、严格考核，细化 “降本增效”指标为了全面实现降本增效工作，公司每年根据各单位生产情况，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达降本增效指标。针对各机加工单位、毛坯单位、技术中心、采购供应部、运输销售部、机动分厂各责任部门，从自身实际出发，成立对标挖潜、降本增效专项工作小组，层层分解指标，制定有效的保证措施，并要求对完成情况进行落实，签字确认，避免指标流于形式。公司技术中心负责对各单位涉及工艺、技术、材料代用、质量方面降本增效的落实。设备工程部负责对各单位涉及能源、设备维修方面降本增效的落实。财务部负责公司降本增效工作方案的制订，对各单位降本增效措施执行情况的检查，组织对各单位降本增效的确认，总结、考核。并要求各单位明确主管领导、联系人、责任人，

24、建立完善的原始记录，确保责任部门便于落实。公司每月要求各单位上报指标完成情况，并多次召开专题会议，落实对标挖潜、降本增效指标，实行严格考核，使降本增效指标落到实处。三、全员、全过程管理参与降本增效工作1、设计阶段，依靠科技创新，优化设计、工艺企业在产品的开发、设计阶段, 通过重新审核生产流程, 来避免不必要的生产环节, 达到成本控制的目的。公司技术部门以产品面向生产率高，节约能源，污染小，无金属损耗、成本低为开发研究重点，不断提高图纸质量，降低图纸差错率，通过优化设计、优化生产工艺、材料代用等方法降低毛净比，改进传统的编程工艺，利用公切边、套料等方法，最大限度的利用原材料，提高钢材等各类材料的

25、利用率，实现降本增效。2、降低采购成本一论文发表专家一r在工业企业中，原材料所占成本一般占整个成本的 50-70%o降低原材料采购成本对于降本增效工作意义重大。制定原材料供应计 划，合理组织原材料的采购运输，防止停工待料，避免材料积压， 降低材料消耗。 公司采购部门通过信息化手段实行集中招标采购, 存货零库存管理模式，与供应商建立长期战略联盟，资金支付采用 商业信用、对材料适时储备等形式，降低采购成本。同进利用盘活 库存积压，加快库存周转速度，在技术部门的支持下，采取替代性 原材料的方式降低采购成本。3、生产过程全员、全过程控制生产机加工单位根据全年降本增效指标， 层层分解，对生产成本、 期间

26、费用进一步细化分析，加强对项目过程的成本控制，细分到每 一个生产班组，每一道工序，开展班组成本核算，落实责任，奖罚 分明。使每一位员工都能自动自觉地控制成本，对每一道工序把好 质量关，减少资源耗用，废品和返修率，降低了生产成本。同时加 强对设备的维护、保养、提高设备的运行效率。毛坯制作单位通过优化生产工艺，降低能源消耗，降低毛净比， 提高各类材料的利用率，控制可控费用，严把生产过程，提高毛坯 及产品的一次交检合格率，提高产品质量、合同履约率，达到降本 增效的目的。4、修旧利废，变废为宝公司通过降本增效活动，增强了员工的成本意识，充分发挥了每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