How to write a management consulting report
Template format of management consulting report
First, the purpose of management consulting
On the basis of reading relevant materials, on-site investigation and communication, this management consultation aims to provide decision-making basis for management authorities and put forward a management consulting scheme aimed at promoting the standardized development of the company.
Second, the basic principles of management consulting
Maximize the interests of management. In other words, when consulting, we should take the maximization of the client's interests as the starting point and consider all the plans as a whole.
This solution has strong operability. That is, provide solutions and fully consider the feasibility of the solutions.
Diversification of financial consulting contracts and solutions. According to the specific situation of the company, we provide several solutions for the management to make decisions.
Three. Basic information of the company
leave out
Fourth, the company's standardized management structure.
At present, the company management mode adopts "director agency system". Specifically, the factory director (deputy general manager) is responsible for the management of the production and operation system, including the management of production department, quality management department, warehouse, procurement, research and development, administration and other departments, and is directly responsible to the chairman. The chairman's main management departments include the finance department and the sales department. Its structure is as follows:
We believe that there are two defects in the above management structure: first, the production and operation system is too large and the functions are incompatible, which is not conducive to the development of enterprises; Second, the internal control relationship between departments is not clear enough, especially the financial management and human resources management of other departments are not strong enough. In terms of finance, there should be more supervision and control functions in the process of production and operation. For example, finance should manage and control the cost, inventory and expenses of production and operation systems more favorably.
Therefore, the ideal management structure should not be limited to the above picture, but should be improved. First, establish the concept of production cost center. In this concept, including the production department and its four production workshops, quality control department, warehouse and R&D department, can be collectively referred to as the production system, and these departments are managed by a deputy general manager. Administration Department (renamed as Human Resources Administration Department after adding human resources management function), and the purchasing department is under the jurisdiction of another deputy general manager; For the finance department and the marketing department, they can be directly under the jurisdiction of the chairman. Secondly, it is also the most crucial point that there should be strong links between departments, especially the management centered on financial management and performance appraisal, and all departments should be combined to form a systematic situation that closely supports cooperation and mutual supervision. The redesigned management organization chart is as follows:
The problems, countermeasures and suggestions we found below are all based on this basic idea and put forward in order to realize this basic idea.
Verb (abbreviation of verb) The main problems and suggestions that companies need to standardize at present.
(A) the lack of system leads to unclear powers and responsibilities, and the process needs to be standardized.
Existing phenomena:
No one does the key to big things, and no one cares about small things;
Alone, no overall team spirit;
Pass the buck when you encounter problems. Some things do not talk about procedures, employees can find the boss;
problem analysis
The management of modern enterprises mostly goes through the stage of systematic management. System management can avoid the randomness of "one thing, one discussion", and at the same time, through the implementation of the system, let employees know and understand what they can do in the future and what punishment they will receive. More importantly, the idea of daily management and special examination and approval of major and exceptional matters with the system is to implement the management structure idea we put forward above. The exertion of the system is a necessary way and means to keep close contact with various departments. There is a lot of necessity about system construction, so I won't go into details.
System construction can be divided into two aspects: first, the degree of perfection of system construction; The second is the effectiveness of the implementation of the company system.
The degree of perfection of system establishment is mainly reflected in three aspects: first, whether there are levels of system establishment. The first level of system establishment is about major issues of the company, including the articles of association, the rights and responsibilities of shareholders' meeting, the rules of procedure of the board of directors and so on. The construction of the secondary system refers to the rules and regulations formulated by various departments that are applicable to the whole company, such as financial management system, performance appraisal system, and company human resources management measures. The three-level system mainly refers to the operation and implementation rules of various systems formulated by various departments, such as the inventory management measures formulated by the finance department and the measurement and product quality labeling measures formulated by the technology department. Secondly, whether the establishment of the system is systematic, whether it is an organic whole, and whether there are conflicts or even contradictions in the main aspects of system construction. In a systematic system, we should be able to play their respective roles, contain each other and guide the development of the company interactively; Finally, the construction of the system should be more operable. The system that can be built but cannot be implemented is unsuccessful, but the system design that can be operated and has higher cost should also be carefully considered.
The second aspect of system construction is the effectiveness of system implementation. As far as the company is concerned, it is not the most important issue at present. There are still some problems in the second and third level system construction, especially in some departments, including fixed assets management system, inventory management method, cost control regulation, unified performance appraisal management method, company contract management method, material procurement regulation, human resource management system, quality identification and punishment management method, company expense standard and control system, etc.
Countermeasures and suggestions
Suggestion 1:
Set up a system construction team within the company to be responsible for the second and third level system construction of the company.
In terms of the personnel composition of the system construction team, we can consider the chairman as the team leader, a vice president as the executive deputy team leader, and all middle-level and above cadres in the company as team members.
The specific operation can be determined by the system construction team after full discussion, and the relevant responsible departments and department heads can be defined, and the specific work plan can be formulated and implemented with the consent of the team leader.
After the system formulated by each department, it should be fully discussed and revised in their respective departments, then submitted to the system construction team of the company for discussion and revision, and finally the corresponding system construction should be reported to the team leader for final revision. Issue a document for implementation after the consent of the team leader.
Recommendation 2:
A vice president of the company leads the company's system construction, calls a meeting of relevant departments, and instructs relevant departments to formulate the company's secondary and tertiary systems. The system formulated by the department is circulated to all relevant departments through the form of system visa, and finally submitted to the chairman of the company for approval and then issued for implementation.
Recommendation 3:
Outsourcing to a management consulting company and launching a complete system construction system; Or the company can do what it can and outsource the system construction with certain difficulty to a consulting company.
(2) The uncertainty and imperfection of financial system construction lead to the failure of finance to give full play to the monitoring function of business processes and to play its due early warning role.
Some existing phenomena:
Finance can't reflect the real cost of products in time and accurately;
Company executives don't read financial statements;
Finance has never participated in inventory counting;
Some purchases need to be signed by the purchasing department and the finance department before payment, without the approval of the company's chairman;
Finance has not made great achievements in cost control and planning;
Some accounting subjects are unreasonable and so on.
problem analysis
As far as the company is concerned, a good financial system should include accounting system, financial management system and financial reporting system.
Accounting is the premise and foundation of financial system. A good accountant can truly, timely and completely reflect the company's assets and operating conditions, especially the accounting of product cost is more critical. From the current situation of the company, some problems in accounting are as follows: some accounting items are inaccurate, which shows that freight (including overseas freight) is accounted for in "management expenses" and the guarantee fee paid to the town guarantee company is accounted for in "short-term investment"; Secondly, the cost accounting is not perfect, which shows that the cost is not calculated according to each working procedure; Cost accounting usually adopts planned cost accounting, which is adjusted at the end of the year, and can not provide real product cost for managers to make decisions in time; The book inventory is inconsistent with the actual data, so it cannot be adjusted in time, and the inventory data is not true.
Financial management is the core work of financial system, and it is the top priority of financial work. It is an effective means for finance to provide support services and supervision and management for various departments. It is through financial management that the contact and control with various departments are greatly enhanced, thus greatly enhancing the management ability of the company. As far as the current situation of the company is concerned, financial management is not strong, especially in the planning and control of workshop production cost, the standard and control of company expenses, inventory management, budget management, and the assessment of production system quota consumption. There is even a big loophole in the payment of funds. Financial management is also something that companies should attach great importance to.
Financial report is the carrier of information output by financial system, especially the important information that provides decision-making basis for company executives. Company executives don't pay attention to the statements issued by the financial department because the financial reporting system is not perfect and they can't provide useful information to the company with easy-to-understand "accounting language". A sound financial reporting system is embodied in annual financial reports, monthly financial reports and weekly reports. The monthly financial report shall include monthly evaluation form, monthly fund report, monthly personal loan statistics, product production cost list, monthly income cost analysis, monthly scrapped and damaged materials report, and inventory variance. Weekly report is a report system centered on funds. In the weekly fund report, not only the funds recovered and spent this week are counted, but also the funds withdrawn and spent next week are arranged, so as to achieve "preset" and try to avoid making ends meet.
Countermeasures and suggestions
① Three prerequisites for strengthening the construction of financial system:
The first is the human factor. There should be a suitable financial manager (supervisor), who should be familiar with industrial cost accounting and have financial management experience, and be able to work freely on the premise of loving their jobs and being dedicated.
Second, due to special reasons, the company's financial accounting and financial statements should be divided into external tax returns and internal management reports. The report fund for foreign tax returns can be used for tax returns, and the format of the report can be very simple, but the internal management report must be practical (the financial reporting system has been mentioned earlier), and the data must be complete and true, truly reflecting the overall development of the enterprise. If necessary, two sets of data systems can be formed, each in its own way.
Third, properly conduct an internal inventory and check the physical objects and current accounts, so as to find out the family background, have a good idea and facilitate future work.
② Suggestions:
According to the law of financial system construction and the actual situation of the company itself, the basic principles of standardizing financial system are put forward: accounting is the foundation and must be improved first; At the same time, we can gradually improve the accounting reporting system; When the above work has been significantly improved, we will gradually carry out financial management from the perspective of easy first and difficult later.
Specifically, after finding out the family background, we should first reorganize the financial accounting system: internal and external statements should be different, and internal management statements should be true, complete and reliable (but also highly confidential); Improve the cost accounting system, so that the cost accounting is divided into processes and varieties (large or medium), and the actual cost accounting is adopted, or the planned price accounting is usually adopted but the material cost difference is adjusted at the end of the month.
At the same time, we can improve the financial weekly report system and the financial monthly report system, and design the types and report formats of financial weekly reports and monthly reports according to the actual situation and needs of the company. In the weekly financial report, we should take the weekly capital report as the core. In the monthly financial report, we should focus on the comparative analysis of cost and income and the monthly assessment form.
After the above work is carried out to a certain extent, we can consider following up the inventory management (at present, the inventory is only carried out by the warehouse, which has not played its due role. Standardized inventory should be led by the finance department, with the participation of quality control department, warehouse and workshop to determine the quantity, quality and amount of inventory), the formulation and control of company expense standards, and the assessment of norm cost consumption. In this process, it can be completed by the financial department or in the form of a special group, depending on the situation of the enterprise.
In the longer term, it is an inevitable choice to implement comprehensive budget management (similar to the annual production plan, but completely different, it is an effective management means of the company). In the initial stage of planning comprehensive budget management, we can start with expense budget, accumulate experience and gradually extend it to the company's capital budget and production and operation budget, and finally implement the company's comprehensive budget management.
(C) the performance appraisal system needs to be further standardized.
It should be noted that performance appraisal is another main line of company management. Whether the performance appraisal is successful or not will not only damage the enthusiasm of excellent employees, but also damage the enthusiasm of ordinary employees. There are many books on the positive role of performance appraisal. I won't repeat it here.
In practice, performance appraisal needs to pay attention to some problems:
(1) Performance appraisal is a management method of the company, which should cover all employees of the company, namely the production system, sales system and administrative personnel.
As far as the company's production system is concerned, it is currently assessed according to the output, that is, the piece-rate system. The assessment of production system should be gradually promoted from output to equal emphasis on output and unit cost, so that the vision of production management system is no longer limited to output, but also more attention should be paid to raw material consumption, equipment maintenance costs and water and electricity consumption, so that cost reduction becomes a concern of everyone in production system; Furthermore, simulation market settlement can be considered between workshops, and the losses caused by the previous process to the next process will be compensated by the previous process after identification.
At present, the company's sales department is assessed by sales commission. For the assessment of the sales department, we should consider the situation of payment back, that is, we should consider not only the realization of sales revenue, but also the return of funds;
For management departments, post assessment should be implemented, and their performance should be assessed according to the degree of completion of post responsibilities and the quality of work. There is a premise here, that is, how to clarify and concretize the responsibilities of each post as much as possible, which is a difficult point in the performance appraisal of management departments. In the assessment of management departments, who will assess is also a difficult point. Or the manager of the company (including the workshop director) scores all the managers and then summarizes the average; Or the chairman of the company delegated a certain percentage, and the rest were scored by other management personnel, which were summarized, averaged and multiplied by their respective weights; Or evaluate it in other ways.
② In the performance appraisal of the company, the income of each system should be different, but the difference should not be too big.
The company can consider the income tilting to the production line and sales department, but it is not easy to be too far away from other departments. This requires a calculation, such as how big the gap is between the sales department and the production system, and between the production system and the management system. After calculation, a coefficient can be determined and adjusted according to the implementation.
In addition, the performance level of the production workshop and the production workshop should be roughly the same, and there should be no big difference unless there is a particularly big difference in skills; For this workshop, the income gap between workshop director and ordinary workers cannot be ignored, but an upper limit should be determined. For example, the salary of workshop director should not be higher than the average salary of workshop employees, and the specific upper limit can be implemented by the company according to the actual situation.
(3) The company's performance appraisal shall be carried out by independent departments or commissioners.
If there is a human resource management department, it should be implemented by it; If there is no corresponding department, you can consider setting up an assessment Commissioner to implement it, and the assessment Commissioner can be placed in the administration department or the finance department. But one thing is certain, whether the performance appraisal is implemented by a special department or the establishment of a specialist, it should be independent of the production system and the sales department.
Other suggestions on intransitive verbs
Resume or establish weekly production and operation scheduling office meeting.
The writing method of weekly regular enterprise management consulting report and the sample production and operation dispatching meeting are a platform for communication. Through the meeting, the chairman of the company can learn more about the production and operation information, dispatch resources at any time to solve the problems existing in the production and operation, and also get more exchanges among the middle-level cadres of the company (usually representing various departments), making the cooperation between departments easier. At the same time, the production and operation dispatch meeting is also a platform for middle-level cadres of the company to understand the intentions and plans of the chairman, so that employees can better implement and implement the company's instructions.
Based on the above considerations, it is suggested that the company resume or establish a weekly production and operation scheduling office meeting.
Intensify efforts to explore the domestic market.
It is understood that the company's current direct export ratio is around, and domestic sales account for the company's sales. At present, the export market of baby carriages is becoming more and more fierce, and the price competition is getting lower and lower; The expectation of RMB appreciation, which has a great impact on exports, is also very strong. It is estimated that the ratio of RMB appreciation to US dollar will reach about: this will reduce the competitiveness of enterprises' export products, thus affecting the company's economic benefits; Judging from the flood of domestic capital liquidity, the flood of liquidity leads to the rise of domestic asset prices and the sharp increase of the country's foreign trade surplus, which makes the domestic macro-control pressure more and more serious. The relevant state departments have reduced the export tax rebate rate of the company's related products from to. If the reduction of export tax rebate can't play a significant role, it may reduce the export tax rebate rate again, which will affect the company's interests again.
It is suggested that while exploring foreign markets, the company should further focus on the domestic market, vigorously explore the domestic market, and strengthen and improve channel construction. We can consider starting from small and medium-sized cities and avoiding big cities and coastal cities with fierce competition; In channel construction, we can consider establishing brand stores or sales branches by joining.
Put research and development in a more important position, increase investment in research and development and technological transformation, and effectively improve the competitive advantage of enterprises.
It is understood that the company currently has a research and development department, but there is only one employee, and the research and development strength is seriously insufficient. R&D is a very important means to shape the company's competitiveness. The strength of R&D is insufficient, and the company's products are not updated in time, which leads to a serious shortage of development potential. This is a very important matter. Therefore, we suggest that the company tilt resources and increase investment in research and development.