enterprise management is an old topic, but how to refine the management, how to harden the system and how to strengthen the means has not been solved for a long time. In recent years, Yantai Automobile Factory has actively explored the integrated management of internal capital flow, logistics and information flow by using computer network and unified financial software, which has activated funds, strengthened monitoring and promoted the deepening, refinement and hardening of enterprise management, and its experience is worth learning.
1. Why does a difficult enterprise spend money to use computer information technology to strengthen management
Yantai Automobile Factory is a medium-sized enterprise with 2,611 employees and assets of 321 million yuan, mainly producing light vehicles, agricultural transport vehicles and tractors. Since 1993, although the product sales revenue of this factory has increased year by year, the economic benefits have fallen sharply, making production and operation increasingly difficult. Faced with the increasingly fierce competition in the market environment, enterprises feel that the original empirical management mode, backward management means and opaque information feedback mechanism are very unsuitable for the new situation, and it is urgent to apply modern computer networks and unified financial software for management innovation.
First, cost accounting and control urgently require enterprises to use computers for management. Due to the complex structure of automobile products and various parts, in the process of product development, in the past, manual labor by accountants and working for several days and nights can only calculate the approximate comprehensive cost, so it is difficult to formulate the product price with market competitiveness in time and accurately. Enterprises have repeatedly found that the design cost of new products is too high and the price is unacceptable to the market and they are forced to stop production after new products are put into production.
Second, the accounting and management of funds urgently require enterprises to use computers for control. The balance of funds occupied by the factory's sales links is over 111 million yuan, most of which are stored in more than 431 dealers all over the country in the form of issued goods. It is difficult for enterprises to grasp the inventory changes at various sales points in time and accurately, and the problems of inconsistent accounts and items occur from time to time, and the accounts receivable remain high, making it difficult to prevent the risk of bad debts. In 1995, the factory organized more than a dozen accountants to check the issued goods and accounts receivable with dealers for one year, and found that there were more than 1,111 errors in the company's own account books, and the potential losses of the issued goods alone amounted to millions of yuan. In the management of reserve funds, traditional manual operation can only provide the total book value of inventory materials and spare parts, but the storage time and inventory quantity of specific materials and spare parts are not mastered, resulting in inventory overstock, backlog and damage. Enterprise inventory has found that the triangle belt in the warehouse can meet the production needs of enterprises for more than 11 years.
Third, the weak basic management urgently requires enterprises to use computer technology to strengthen it. From the inside of the enterprise, there is a lack of basic data, and the quota of material consumption and working hours consumption is inaccurate, so it is impossible to carry out fine production, tap the potential and reduce consumption, and it is impossible to carry out scientific assessment on the production workshop, sales department, procurement department and storage department. In particular, financial information lags behind logistics information and market change information, and the data is often distorted, so it is difficult for decision makers to keep abreast of the changes in the financial situation of enterprises and the allocation of various internal resources and respond to market changes quickly.
Fourth, the rules and regulations of enterprises urgently need to be hardened by computer means. In the past, rules and regulations were just hung on the wall and written in the book, lacking powerful means to ensure the effective implementation of the system, and the disadvantages of not following the rules and regulations were difficult to overcome, moral hazard could not be controlled, and scientific and standardized management procedures were difficult to harden.
Second, how to use computer network and software to deepen and refine enterprise management
Since p>1996, the factory has invested more than two million yuan to develop the modern enterprise management information system of Yantai Automobile Factory, focusing on financial management and cost control, in conjunction with Shandong Inspur Guoqiang Software Company, in line with the principle of easy first and difficult second. Based on a main server, the system has set up 46 workstations in various workshops, warehouses, production, supply, sales, finance and other related offices, and closely linked the subsystems through the financial management subsystem, achieving "information integration, process integration and function integration", realizing the data sharing between the financial system and the sales, supply and production systems, and providing a powerful means for enterprises to improve the financial fund management level. The financial management subsystem has established a unified computer platform, which changes multi-level accounting into first-level accounting, and an original voucher (sales invoice, purchase invoice, receipt document, picking list, etc.) is entered at one time. The business accounting, statistical accounting, accounting accounting, voucher making, printing, sub-ledger and general ledger registration of warehouses, workshops and factories are all completed automatically by the computer at one time, and the account table can be queried, counted and printed flexibly.
the sales management subsystem is connected with the golden tax system. After the sales invoices are entered and printed by the golden tax system, they are automatically transferred to the sales management subsystem, and sales vouchers are automatically compiled, and financial account books such as product sales, issued goods, accounts receivable and taxes payable are automatically registered. At the same time, aging analysis and bad debt estimation can be carried out, which realizes the integration of sales business management and accounting.
the procurement management subsystem manages the whole process of purchase orders, purchase arrival and warehousing status, and provides accurate and timely information for the procurement department and the financial department; Automatically complete the registration and write-off of various accounts payable and the dynamic change of accounts payable. In addition, the sub-system can also check and supervise the procurement cost of materials, and the software system can automatically warn non-contract suppliers and exceed the procurement price of the contract, asking for review.
the warehouse management subsystem keeps track of the consumption of each inventory in time and accurately by accounting the receipt, delivery and storage of various inventories, and collects all kinds of inventory costs into various cost items and cost objects, providing basic data for enterprise cost accounting and dynamically reflecting the increase and decrease of inventory funds.
according to the production plan and the actual inventory situation at the end of last month, the software system can calculate the gross demand and net demand of materials according to the assembly bill of materials, automatically calculate the purchase plan of parts and the production plan of self-made parts, and manage the design, technology and manufacturing in parallel, thus realizing the whole process management of various logistics and business flows from beginning to end.
the cost accounting subsystem can complete the formulation of standard cost of products or parts, calculate the standard cost and standard cost difference of finished products or self-made semi-finished products, and control the price cost difference and consumption cost difference, which provides detailed information for enterprises to analyze the reasons for the change of production cost and makes it possible to implement standard cost method and responsibility cost method.
the basic data subsystem can provide the production planning system with process information and product structure information, provide standard information of man-hour quota and material consumption quota for cost control, and automatically read the latest unit price of purchase invoice through the assembly bill of materials, instantly calculate the material cost of products, and provide first-hand data for product production decision. Product developers can calculate the design cost of new products at any time, which provides a powerful support for enterprises to develop marketable products.
III. Achievements
1. The ability of monitoring and managing weak links has been improved
From the purchasing link, we can now accurately grasp the purchasing varieties and total amount, the purchasing unit price of this variety in the previous year, the purchasing cost, the purchasing unit price in the current period, etc., so as to timely and accurately calculate the reduction and reduction rate of purchasing costs, calculate the material purchasing savings of various departments, and reward and punish accordingly. This strengthened the procurement management, and saved the procurement cost by more than 9 million yuan in 1999 alone.
from the aspect of storage, the system can decompose all kinds of spare parts in stock layer by layer, and the spare parts contained in an automobile assembly can be decomposed to level 7 up to screws. The code, model, specification and name of materials can also be reflected in detail in the system, which can not only reflect the occupation of reserve funds from the total amount, but also count the time and amount of over-reserve occupation of each material by variety, and automatically alarm the over-reserve occupation of raw materials, thus providing the possibility for controlling inventory cost, improving inventory turnover rate and reducing unreasonable capital occupation. From the point of view of sales link, the system can query the detailed information of the goods stored in various dealers at any time, such as model, quantity, time and destination, thus avoiding the loss caused by the long-term occupation or storage of the goods. It can also accurately reflect the aging structure of accounts receivable, effectively control the scale of accounts receivable and reduce the loss of bad debts. At the same time, the original vouchers are directly processed by the computer, so that the error rate of accounts receivable is almost zero, which has solved the long-standing headache for financial personnel.
from the aspect of cost control, the system provides detailed data of product cost composition conveniently and quickly, combines standard cost control with responsibility cost assessment, compares the difference between standard cost and actual cost as the basis for workshop assessment, and truly implements cost control to workshops, teams and individuals, thus providing a basis for economic responsibility system assessment and realizing the transformation from cost accounting to cost control.
2. Reduced capital occupation
Now, the factory can fully grasp the storage time of the models and quantities of the inventory products and delivered goods, which creates conditions for revitalizing the inventory assets in time and avoiding the loss of long-term storage of the inventory goods. In recent years, the warehousing department has handled the backlog of 1,245 commercial vehicles in a timely manner and recovered the payment of 29 million yuan; Through the aging analysis, the sales department knows all about the accounts receivable, and the collection is justified, so that the aging of accounts receivable of 431 dealers nationwide is basically controlled within 3 months, which greatly reduces the risk of bad debts; According to the prompt of the computer automatic alarm system, the purchasing department actively cleared the inventory of more than a dozen parts such as engines and front and rear axles that were not needed in production, reducing the capital occupation by 5.532 million yuan.
3. Improve the quality and level of financial management
By using the management software integrating finance and business, the problem of information islands that have long plagued enterprises, such as poor communication between departments and finance, warehouse and finance, warehouse and workshop, workshop and financial information, inconsistent accounts, inconsistent accounts and certificates, and inconsistent accounts and materials, has been fundamentally solved, and a bridge between financial information and logistics information has been established. Now, from the factory director to the general manager, they can access the required information at any time in their own offices according to their own authority, and the information asymmetry problem that the important information in the past was concentrated in a few key positions and individuals has also been solved. The application of computer management software not only greatly improves the efficiency of accounting work, but also extends the field of accounting work, making accounting a big step towards management accounting.
4. Promoting the hardening of management system
By using unified software, the rules and regulations of enterprises are hardened into computer programs, and the production and operation behaviors are standardized. If we don't follow the procedures stipulated in the system now, the computer can't run. Even business leaders must strictly abide by legal procedures and organize production and business activities within their own authority. In the past, the situation of not following rules was basically put an end to before the selfless program of the computer, which greatly reduced the interference of human factors.
four, some inspirations
1. There must be new means to refine and deepen enterprise management
To deepen and refine enterprise management, it must be supported by a large number of basic data. If the cost accounting is inaccurate and the consumption quota is unclear, the rules and regulations will be difficult to implement and the assessment will have no basis. However, it is not only slow and inefficient, but also inaccurate to process, sort out and transmit all kinds of information in the process of production and operation by hand. Therefore, to solve the problem of "short hands" in management, only by means of computers can we fundamentally change the traditional and backward management methods and adapt to the objective requirements of organizing socialized mass production under the conditions of market economy. With the maturity of computer information technology, the popularization of microcomputers, the simplification of operation skills and the change of the concept of enterprise managers, it is ripe for enterprises to use computer networks and unified financial software to comprehensively strengthen and improve management.
2. The innovation and improvement of management is not only about buying new computers and software
Introducing computer technology to improve enterprise management, not just buying several new computers, connecting the Internet and installing new software, but also about major changes in enterprise management concept, internal financial management system, capital operation mode and production organization form. Therefore, all employees from the leading group to the bottom should update their concepts, improve their quality, be brave in accepting and adopting new management methods, so as to give full play to the role of computers and management software and realize management innovation.
3. The standardized level of capital supervision can be improved through the application of computer programs
At present, the existing management and supervision systems of enterprises are not complete, and there are many rules and regulations, but they are often discounted in actual implementation. The practice of Yantai Automobile Factory shows that the supervision level can be improved from two aspects by using computer network and financial software. First, turn all kinds of rules and regulations of enterprises into computer application management programs as far as possible, thus hardening the rules and regulations. The second is to grasp the information of capital and logistics in enterprise operation in time, so as to change the supervision after the event into the supervision during the event.
4. strengthening enterprise management should take financial management as the main line
financial information is the intersection of all kinds of information in enterprises and the basis of supporting business decisions. Enterprises should follow the general law of enterprise informatization development when using computer network and management software. From the experience of many domestic enterprises, it is feasible to take financial management as the main line and gradually promote the application of computers and software from financial management, logistics management and production management from low to high. Enterprises should start with the problems that need to be solved urgently, take financial information as the main line, and follow the principle of "overall planning, step-by-step implementation, focusing on key points, and integrating logistics, capital flow and information flow, and gradually establish an internal information management system with financial cost management as the core, so as to lay the foundation for comprehensive scientific management of enterprises.