2, strengthen the comprehensive publicity work of reducing costs and increasing efficiency. Reducing costs and increasing efficiency requires the participation of all staff and the implementation of the whole process. When designing training content, enterprises should incorporate cost reduction and efficiency improvement into pre-job training courses for new employees. Through pre-job training, let new employees establish a sense of cost reduction, let them know what cost reduction and efficiency improvement are, and how to achieve cost reduction and efficiency improvement in future work. For employees who have already joined the company, the company will take various measures to regularly and irregularly carry out activities to reduce costs and increase efficiency, continuously deepen employees' understanding of reducing costs and increasing efficiency, and form a corporate atmosphere where costs are everywhere.
3. Give full play to the financial budget function and the cost accounting method of new products. Enterprises sort out all the management expenses, carefully analyze the implementation of departmental expenses, regulate all the expense budgets, report the implementation of expense budgets in a timely manner, and strengthen the assessment of expense budgets. In addition, the zero-based budgeting method can be implemented when preparing the budget. In order to ensure the smooth development of budget preparation, the rolling mode of departments should be considered when preparing the budget. In addition, enterprises must establish and improve the cost accounting system of new products, decompose and reflect the R&D cost, manufacturing cost and sales cost accounting of products, and combine unit marginal pricing with variable cost when pricing products. For product lines with complex manufacturing processes, activity-based costing should be used for allocation calculation to improve the response speed to market price changes.
4. Strengthen logistics and warehousing cost control. Under the contemporary business model, the market demand and the pursuit of speed and convenience lead to an increasing proportion of logistics costs. Manufacturing enterprises are also facing this situation. Most enterprises generally set up distribution offices all over the country, and the products are shipped to all parts of the country, and the utilization of logistics is increasing year by year. Therefore, enterprises need to comprehensively sort out the logistics routes, the layout of warehouses and the selection methods of logistics suppliers, and comprehensively consider the benefit comparison of various expenses to effectively reduce logistics costs. In addition, we should strengthen the application of logistics information, strengthen the exchange and connection of information at all points, and reduce the waiting cost. Storage * * Reasonable upper and lower limits of inventory, timely adjusted according to the sales situation, to speed up inventory turnover and reduce the occupation of inventory storage funds.
5. Strengthen the cost control in the procurement process. Strengthen centralized procurement management of major bulk raw materials such as copper, iron and plastic granules, and establish strategic cooperative relations with large groups to ensure stable supply sources. When the price of raw materials fluctuates greatly in the market, enterprises can hedge bulk raw materials to prevent the risks brought by price fluctuations. Actively expand the supply chain, further sort out a large number of spare parts, further clarify the cost reduction goal on the basis of the original cost reduction goal, increase the cost reduction efforts, organize the price accounting and adjustment of spare parts, help suppliers, deepen their technological transformation, process improvement, production operation and quality control, and help improve their management level.
6, improve the production process, gradually realize intelligent manufacturing, improve production efficiency. Enterprises should combine production practice and market demand, organize capacity assessment, optimize production process layout, actively promote flexible production methods and reduce production waste. Use information technology, production planning and completion schedule, key process routes, product quality inspection and other digital workshop implementation plans. Strengthen the assessment of production operations, outsource ineffective operations, actively promote the intelligent manufacturing of auto production line equipment, effectively improve production efficiency and reduce the unit cost of production and manufacturing.
7, do a good job in new product design and development. It is the fundamental guarantee for enterprises to compete in the industry to continuously introduce new products and get recognition from the consumer market. In the introduction stage of new product design and development, it is necessary for the marketing department and the technical department to communicate well, carefully analyze the customer's needs, and determine which functions are the real needs and what price can be recognized by the market. After determining the above problems, the sales department will analyze the input-output feasibility of the new product according to the calculated product cost and combined with the sales forecast, and further determine the profit space and other supporting contributions of the new product. In the process of new product design, enterprises need to balance customization and generalization, and should not blindly develop differentiated products according to a few customers, but should comprehensively consider the market demand of products. Product generalization can be combined in different ways according to the established product modules, which can reduce the investment of product molds and ensure lower cost under the condition of realizing product functions.