1. Breakdown of unproductive expenses: Each company can list appropriate expenses according to its own operating conditions, and the classification must describe the given expenses as detailed as possible, which is convenient for other departments of the company to learn.
General details are as follows:
1) Energy and electricity expenses: public electricity (including electricity capacity increase fees), purchased water, various oils (excluding transportation oil), steam and other expenses;
2) Maintenance fee of mechanical power equipment: all expenses incurred in maintaining various production equipment, energy metering instruments and power pipelines;
3) Maintenance expenses of office equipment: expenses incurred in repairing the company's printers, computers, fax machines and projectors;
4) Labor protection funds: health care allowance, routine labor protection articles, special labor protection articles, work clothes, monitoring of hazardous workplaces, physical examination of hazardous workers, etc.
5) Instrument maintenance fee: instrument maintenance (excluding electric energy meter), standard verification and measurement, instrument verification and measurement, measuring equipment measurement, etc.
6) Intellectual property protection fee: patent application, implementation and maintenance fee; Novelty retrieval fee;
7) Daily maintenance fee of real estate: the daily maintenance of the company's real estate (maintenance of doors, windows, walls, roofs, floors, etc. );
8) Cost of computer-aided materials: the purchase cost of all kinds of printing paper, floppy disks, consumables for printers and plotters, cleaning disks, mouse pads, etc. For computers;
9) Office supplies: stationery, folders, hand-painted appliances, electronic calculators, cleaning appliances, account books and other purchase expenses; Fees for various folders and folders;
10) Postal expenses: the purchase and use fees of various communication tools, telephone, telegraph, fax, mail and other expenses;
1 1) printing expenses: printing expenses of various forms, documents, account pages, business cards and sporadic printed materials; The cost of purchasing paper for copying and faxing;
12) printing expenses of product manuals: printing expenses of various product technical manuals, product instruction manuals, packing lists, product resumes and price lists;
13) Newspaper fee: subscription fee for newspapers, professional magazines and technical periodicals; Business learning materials fee;
14) Wood products and furniture expenses: purchase and maintenance of tables, chairs and coffee tables;
15) Business activity expenses: entertainment expenses and gift expenses incurred by the company for external exchanges and meetings;
16) product advertising fee: the cost of using various media to promote the company's products in various forms;
17) exhibition fee: various expenses incurred in participating in various exhibitions and fairs;
18) Staff training fees: various expenses required for staff training (including teaching materials, equipment, teachers' allowance and overseas training fees); Fees for obtaining evidence for special types of work;
19) transportation cost: the cost of various means of transportation used for product delivery and material procurement;
20) Travel expenses: transportation, accommodation, attendance allowance, telephone and telegraph, small package storage, luggage consignment, conference fees, etc. Business trip;
2 1) general software purchase fee: small office software, tool software and antivirus software required by all units of the company.
2. Non-productive cost control management and assessment departments should clarify the relationship between power and responsibility. Cost control is actually a process of full participation and personal control. It means that everyone in the enterprise will affect the result of cost control, but the focus of cost control is not these individuals, but the direct leader of these individuals-department managers.
One of the most important functions defined by modern enterprises is to effectively control departmental costs. If the department manager really implements effective cost control in his own department, he will actually achieve the cost control goal of the whole enterprise.
Therefore, it is an effective tool to implement the department-based "department accounting" method.
The specific approach is:
It is one of the important contents of department manager's assessment and supervision to clarify the responsibility and authority of department manager's expense management and the task of cost control of department expenses. Through the control of department managers and the general supervision of employees, the goal of "cost control" of the company is realized.
The advantage of department accounting is that it greatly mobilizes the enthusiasm and sense of responsibility of middle-level managers and employees, and solves two problems: department heads ignore and manage unfounded problems, and without systems, there is no basis for implementation. How to manage department heads? Why do you care? It often leads to such problems: the department head is a "Mr. Nice guy"-sign as long as the employee applies, or the department head wants to take care of it, but is there any basis? number
The most important and key issue in implementing departmental accounting is how to determine the departmental budget. If the budget is high, it will lose the meaning of accounting, and if the budget is low, it will be difficult for the department to operate. The key is to determine this "degree". To deal with this problem, the key is to mobilize the strength of the financial and administrative departments (cost operation departments), and at the same time consider shortening the implementation cycle, such as one quarter, when formulating this index. Fine-tuning is carried out in the first, second (or even more) evaluation cycle according to actual needs. In enterprises that use ERP, the procurement of raw materials and parts is generally managed in ERP system. Most unproductive purchases are managed outside the ERP system, even if they are managed inside ERP, they will feel uncomfortable. This is because the procurement management in most ERP systems is designed for productive procurement, but the management process and control focus of non-productive procurement are different.
Productive procurement is directly used in product production, and its legitimacy comes from production plan and material demand plan, which can generate direct income in a short time. Unproductive procurement is different. Let's take the purchase or maintenance of company computer equipment as an example. This is an expense. For this expense, enterprises generally have a separate budget every year. When the cost actually occurs, we will look at it first:
How much is this budget used? How much is left?
If this expense is incurred, will it exceed the budget? Will it exceed the monthly budget or the annual budget?
If the budget is not exceeded, which approval process should I take? According to the amount of this fee, it needs the manager's approval? Still need a director? Do you even want the CEO to make the final approval?
If the cost will exceed the budget, do you need to go through special approval procedures?
We can see that unproductive procurement is controlled through the budget and approval process, which is a strict control process. Some enterprises also manage non-productive procurement by projects, and set up projects according to different purposes, budget items and approval processes, such as capital projects for new production lines or new equipment procurement, factory renovation and other expense projects. For enterprise financial management, all expenses should be planned (budgeted), monitored and analyzed. Before the new fiscal year, it is necessary to make an annual budget or even a monthly budget for each expense; In the process of implementation, before the cost occurs, it is necessary to ensure that the cost is within the budget; After the expenses are incurred, they need to be analyzed and audited, and they need to be traced from the financial account to the subsidiary ledger of the business.
For productive procurement, due to the integration of procurement system and financial system, financial personnel can easily find business subsidiary ledger from financial account. However, most enterprises' unproductive procurement is managed by Excel or paper documents, and there are also third-party systems that are independent of ERP financial system for procurement or development. However, no matter which way, most of them are recorded in the financial account by category, so it is difficult for the financial manager to correspond the summarized financial account with the subsidiary ledger of unproductive procurement. Make detailed vouchers even if you don't make summary vouchers.
Due to the heavy workload and manual operation, it is difficult to ensure the accuracy of financial accounts. This is a great challenge and risk to the audit and control of financial management.
For enterprises, both productive procurement and unproductive procurement have to be paid, so it also needs rigorous analysis and audit. Therefore, only by closely combining the system of unproductive procurement with the financial management system can we find the original documents of business step by step from the financial accounts like productive procurement and realize real analysis and audit. Indirect procurement management is the management behavior of purchasing materials and services used to maintain the normal operation of the company and ensure the normal production of the enterprise.
Different from the direct material (BOM) that constitutes the final product, indirect procurement is usually some low-value consumables, some non-product services for the company, and equipment needed for production. , and its type is complex, the purchase quantity is uncertain, so it is also quite different from BOM materials in procurement and inventory management. In the process of purchasing indirect materials and managing suppliers, indirect buyers can strive for better prices and services by grasping five elements.
1. Quantity is power.
Quantity is power, which is the basic principle in the negotiation process. The buyer's purchasing quantity is the biggest advantage in negotiation, but how to make rational use of this advantage depends on different purchasing strategies. For BOM materials, especially large OEM/CEM manufacturers, the advantages of purchasing batch are quite obvious. In order to maintain price competitiveness and spread risks, BOM materials often have to maintain two or three suppliers.
As for the procurement of indirect materials, the situation is just the opposite. Indirect materials are usually low-value consumables with many varieties, and the purchase scale of single products is not necessarily large. If we still adopt decentralized procurement, we will reduce our advantages. In this case, the same kind of goods, even different kinds of goods, can be merged and purchased, thus enhancing the power of negotiation.
Imagine that if a manufacturer has nearly a thousand projects and the annual purchasing volume is several thousand yuan, if each product is purchased separately, no one will gain the purchasing advantage, and because it has to trade with hundreds of different suppliers, the purchasing cost of the manufacturer is also quite huge. But if these 1000 pieces can be purchased from one or two suppliers, the manufacturer is a big customer with an annual purchase volume of several million, and no supplier will ignore the existence of this customer.
2. Choose a comprehensive supplier
If you want to merge procurement projects, the suppliers of indirect procurement are not necessarily the manufacturers of materials, nor are they necessarily huge organizations. Sometimes a small and medium-sized company with strong comprehensive ability may be more able to meet the needs of buyers.
For a single material manufacturer, the purchase volume of a single customer may not be very large. Although they have cost advantages, what they offer to buyers is not necessarily the best price, and they rarely reserve a large amount of inventory for a customer alone. However, due to their own systems, large organizations will not reserve inventory for each customer, and the delivery speed is often slow.
In contrast, when purchasing through a comprehensive supplier with flexible service, the buyer can often get a special discount on the huge purchase volume, and they can ask the supplier to reserve a certain amount of inventory, so as to minimize their own inventory. When the buyer cancels the purchase order of some materials due to production change or output fluctuation (which is very common for OEM), because most of the inventory is placed with the supplier, this part of the loss can be shared with the supplier, and the supplier can also sell these surplus inventory to other customers through its own sales channels. With the support of supplier inventory management, flexible production and JIT production are ensured in material supply.
Not only that, suppliers can also form a very close cooperative relationship with large customers by increasing inventory and providing additional services. Suppliers achieve the goal of small profits but quick turnover through a large number of goods in and out; When customers have other needs, they often become the first choice suppliers. This is actually a win-win situation.
3. Local procurement
The role of transportation time and cost in indirect material procurement cannot be underestimated. About a quarter of the delivery time of materials is spent on transportation. Because indirect materials are mostly low-value products, long-distance transportation will undoubtedly increase the procurement cost, and sometimes it may even exceed the value of the materials themselves.
In fact, many manufacturers have noticed this. For example, when building Starnet Industrial Park in Beijing Economic and Technological Development Zone, Nokia also invited their main material suppliers such as motherboards, batteries and casings to set up factories in the Development Zone. In the whole Starnet Industrial Park, Nokia's materials can be accessed on demand, basically achieving zero inventory.
The Pearl River Delta region has also formed a relatively complete industrial chain, and a good transportation network enables products to be delivered within one day, which is why electronics manufacturers like to put their production bases there. The above examples are also applicable to the procurement of indirect materials.
4. Application of 4.ERP system
The application of ERP (Enterprise Resource Management) system can undoubtedly improve the efficiency of enterprises in using various resources. For the procurement management of MRO materials, the application of ERP system can improve the operation speed, reduce the error rate, enhance the accuracy of the plan, and thus bring about a corresponding decline in procurement costs.
But it must be noted that ERP is not omnipotent. For BOM products and other products closely related to output, the application of ERP system can really improve efficiency. But for other miscellaneous goods, if you use ERP indiscriminately, it may be counterproductive.
5. Pay in time and quickly
Timely and fast payment is very important for any enterprise. Good supplier relationship is achieved through honest and mutually beneficial cooperation, in which the timeliness of payment is the most important criterion. A good credit record can greatly enhance the buyer's position in the negotiation, and it will not be difficult for the buyer to ask the supplier to extend the payment period. At the same time, a good supplier relationship can often enable the buyer to get the supply in time at a relatively reasonable price when the materials are in short supply, and get a quite favorable price when the supply is sufficient. Of course, it depends on the speed of the whole company's payment process and the cooperation of the financial department.