"Look" at the cost difference
Diagnostic goal: from a microscopic point of view, interpret cost control from differences.
Only when there is comparison can there be differences. The standard of comparison is the "standard cost card" originally formulated for product research and development (for details, please see: "production standard card" is just a form? No, no ..... You're wrong! 》)。 Standard cost card is not only used to control the standardization of products, but also an effective tool for cost control.
What if the actual cost is different from the standard cost? We need to consider two aspects.
Is the standard cost card reasonable?
Don't think that the standard cost can be achieved overnight.
At Jiahe Yipin, the standard cost will be constantly revised according to the deviation value compared with the actual cost in the production process, so as to make the standard cost as accurate as possible.
This is equivalent to a product internal testing process. At the beginning of the product, there will be thoughtless situations, such as too much or too little flour, the amount of seasoning and so on. It is suggested that when a new product goes on the market, one or two stores should be selected for testing, and comparison and adjustment should be made every day.
Deviation in actual operation
It is said that Chinese food is difficult to standardize. Similarly, due to the uncertainty of operation, the actual cost can never be exactly the same as the standard cost. When setting the standard cost, we also need to set a reasonable error range according to the actual situation.
If it's out of range, you can be a detective. Is there a problem in the supply chain or is the employee's operation not standardized?
Don't think that you can sit back and relax by signing a long-term contract with a supplier. When you find that he has begun to shoddy and the net material rate is not as good as before, you should give him a warning.