化工行业成本管理.docx

Innovation,thekeyistoplaytheleadingroleofinnovationintheinnovationofscienceandtechnology.WehaveplacedatthecoreoftheoveralldevelopmentofscienceandtechnologyinnovationLocationanddeveloptechnology,branding,qualityasthecorecompetitiveadvantagesofregionalinnovation,betteruseofthemultipliereffectoneconomicdevelopment.Tostrengthenscientificandtechnologicalcooperation.Aroundtheforestandmineralresourcesofthedeepprocessing,exploitationoftechnicalinnovationtopromotetransfer,transformation,applicationandpopularizationofscientificandtechnologicalachievements.Weshouldimprovethesystemofscienceandtechnology.ThoroughlyimplementtheCentralstreamofdeepeningthereformofscienceandtechnologyprogrammeandtheprovinceissuedregulationsonscientificandtechnologicalprogress,promotingtheregionsscienceandtechnologyenterprisesthreeyearsactionplan,optimizetheallocationofscientificresources,maximumreleaseinnovationpotentialofscienceandtechnology,andstrivetobetterenterpriseinseedindustryandbeyond,andmorenewBoardlisting.Soughttoimprovescienceandtechnologyprojectsandadministration.Strengtheningscienceandtechnologyinnovationprojectstopdesign,andstrivewithnationalandprovincialThirteen-Fivetechnologyplans,activelyseeknationalandprovincialmajorscienceandtechnologyprojects,industrialprojectsanddemonstrationprojects,supportingscienceandtechnologyenterprisestoincreasescientificandtechnologicalinvestmentinresearchanddevelopmentandtechnology,researchandDevelopmentCenter,forminganumberoftechnologiesandproductswithindependentintellectualpropertyrights.(SpecifictotheXX,wewillcontinuetodoagoodjobinagriculturalresearchanddemonstrationofCountyagriculturePark,ruralagriculturaldemonstrationbaseintofullplaythedualroleofactivecountiestobuildcooperationwiththeprovincialAgriculturalUniversity,introductionofadvancedscientificresearchandexperimentsinpromotion,promotingproduce,learn,researchdevelopment.Strengtheninggrass-rootsagriculturaltechnicianssystemconstructionandmanagementtoprogressivelyincreasetheagriculturalsensiblequantitiestobuildCountyXXCountyplantingstructureadjustmentofagriculturaltechnology-savvyexperts.),Third,wemuststrengthenhumanresourcessupport.Talentissupportingthedevelopmentofthefirstresource.Boththedevelopmentofnewindustries,orcorporatedevelopmentrequirestalentasalead.Iwaspersonnelstructurecharacteristicoftraditionalforestry,professionalandtechnicalpersonnelmorethan85%forculture,education,healthandforestrypersonnel,purebusinessmanagersislessthan12%,withthecapabilityofresearchanddevelopmentprofessionalsisnotenough1%,talentasawholeculturalstructureofstructureandlowlevelofdevelopment浅谈化工行业成本管理的重点成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称。成本管理一般包括成本预测、成本决策、成本计划、成本核算、成本控制、成本分析、成本考核等职能。成本管理是企业管理的一个重要组成部分，它要求系统而全面、科学和合理，它对于促进增产节支、加强经济核算，改进企业管理，提高企业整体成本管理水平具有重大意义。根据化工企业的现状分析，主要是产品质量和价格的竞争，而产品的价格定位取决于产品的成本，而产品成本的主要控制项目是制造成本。一、树立战略成本思想，建立目标成本控制体系成本费用控制是指企业为使实际制造成本保持在预定的目标成本或计划成本之内，使各项实际费用保持在费用预算之内，对各种消耗和费用进行的一系列引导、限制和监督工作。注重成本管理仅仅停留在思想层面上是不够的，战略成本思想还必须转化为战略成本管理机制、制度，在整个企业中形成成本管理文化。成本费用控制是企业成本费用管理的关键环节。要根据成本费用管理责任制的要求，建立相应的成本费用控制责任制。对于化工企业来说，目标制造成本的预算确定之后，由厂部对于各车间下达成本及期间费用指标，车间进一步分解至装置、班组，最后落实到人头。对于每项成本控制的总目标和子目标都应有相应的责任人，即建立目标责任制，按月进行成本考核，只有这样才能保证目标责任的落实，根据各项实际发生的额度与预算之间的差异来分析查找造成差异的原因，从而制定出合理的对策来控制，缩小差异达到有效地控制制造成本的目的。一一一确定主要原材料消耗标准Withoutleads,mytransitionwouldbestruggling.Toimprovethetalentmechanism.Recently,theCentralGovernmentissuedacircularonopinionsondeepeningthereformoftalentdevelopmentsystemaimedatstimulatinginnovationtocreatethemaximumofentrepreneurialactivity.Wetoactualresearchdevelopedimplementviewsofimplementationapproach,furtherperfectprefecturallastyearintroducedof19articletalentpolicy,tothroughflexibleintroducedtalent,andjointconstructiondevelopmentcenter,andcooperationestablishedfocuslaboratory,measuressolutionlocaltalentshortproblem,implementationtechnologyresultspricingshares,andequityoptionincentive,andDivision,awardapproach,guaranteestalenttoknowledge,andskills,andmanagement,innovationelementsparticipationinterestsdistribution,in-depthimplementationstudentsintroducedengineeringandlocalstudentsreturnengineering,Reversetheshortagesituationassoonaspossible.Tofurtheroptimizetheallocationoftalent.Establishingandperfectingthetalentflowsystem,improvinghorizontalandverticalmobility,promotingtalentintheorderlyflowofunitswithdifferentpropertiesanddifferentareas,improvethewages,healthbenefits,jobappraisal,pensionpolicy,encouragingtalentflowstothebasefirst,productionline,especiallythosebusinesspark,enterpriseincubator.Policy,TaiHingtalentinthewholesociety,love,weight,usingonlywind,talentinnovationcreateprofit,honor,status,effortstocreateasocialmediaenvironmenttoencourageinnovation,failuretolerated.Fourtofosterthemarket.Vibrantmarket,itisanimportantfoundationforeconomictransformationanddevelopment.Inspirecreativityistoenhanceendogenousimpetusforeconomicdevelopment.PaddedshortIindustrialPanel,acceleratingthepaceofdevelopment,mustbehardworkonfosteringmarketplayers.ToactivatethestockofState-ownedenterprises.Throughthetransformationandupgradingoftraditionalindustries,reshapetheindustrychainandthesupplychain,moresoftvalues.(XX,tohighlighttheindustrialdevelopmentplan,leadcultivationandcreatedonboardtheenterprise,intheThirteen-Fiveperiod,addedonboardtheEnterprise4,ontheregulationofindustrialenterprisesreached5.Whilebreakthroughcleanenergyintoindustrialdevelopment,optimizingthestructureofXXenergyplayXXwaterrichinresources,importantclean-energybaseinNorthernXXbuildXXX).Growthofnon-publiceconomy.Activeencourages,andsupportandguidenon-publiceconomicdevelopment,aroundGeneralSecretarypointedoutthatofdevelopmentencounteredofmarketoficeberg,andfinancingofAlpine,andtransformationofvolcanothisthreeseatbigmountain,developedhasbreakthroughofwithto,andtax,andfinancial,supportpolicy,toreallyhelpedreallyhelp,supportLinGebei,andconstantfriends,andbeyond,non-publicenterpriseputproductsdofine,andputInnovation,thekeyistoplaytheleadingroleofinnovationintheinnovationofscienceandtechnology.WehaveplacedatthecoreoftheoveralldevelopmentofscienceandtechnologyinnovationLocationanddeveloptechnology,branding,qualityasthecorecompetitiveadvantagesofregionalinnovation,betteruseofthemultipliereffectoneconomicdevelopment.Tostrengthenscientificandtechnologicalcooperation.Aroundtheforestandmineralresourcesofthedeepprocessing,exploitationoftechnicalinnovationtopromotetransfer,transformation,applicationandpopularizationofscientificandtechnologicalachievements.Weshouldimprovethesystemofscienceandtechnology.ThoroughlyimplementtheCentralstreamofdeepeningthereformofscienceandtechnologyprogrammeandtheprovinceissuedregulationsonscientificandtechnologicalprogress,promotingtheregionsscienceandtechnologyenterprisesthreeyearsactionplan,optimizetheallocationofscientificresources,maximumreleaseinnovationpotentialofscienceandtechnology,andstrivetobetterenterpriseinseedindustryandbeyond,andmorenewBoardlisting.Soughttoimprovescienceandtechnologyprojectsandadministration.Strengtheningscienceandtechnologyinnovationprojectstopdesign,andstrivewithnationalandprovincialThirteen-Fivetechnologyplans,activelyseeknationalandprovincialmajorscienceandtechnologyprojects,industrialprojectsanddemonstrationprojects,supportingscienceandtechnologyenterprisestoincreasescientificandtechnologicalinvestmentinresearchanddevelopmentandtechnology,researchandDevelopmentCenter,forminganumberoftechnologiesandproductswithindependentintellectualpropertyrights.(SpecifictotheXX,wewillcontinuetodoagoodjobinagriculturalresearchanddemonstrationofCountyagriculturePark,ruralagriculturaldemonstrationbaseintofullplaythedualroleofactivecountiestobuildcooperationwiththeprovincialAgriculturalUniversity,introductionofadvancedscientificresearchandexperimentsinpromotion,promotingproduce,learn,researchdevelopment.Strengtheninggrass-rootsagriculturaltechnicianssystemconstructionandmanagementtoprogressivelyincreasetheagriculturalsensiblequantitiestobuildCountyXXCountyplantingstructureadjustmentofagriculturaltechnology-savvyexperts.),Third,wemuststrengthenhumanresourcessupport.Talentissupportingthedevelopmentofthefirstresource.Boththedevelopmentofnewindustries,orcorporatedevelopmentrequirestalentasalead.Iwaspersonnelstructurecharacteristicoftraditionalforestry,professionalandtechnicalpersonnelmorethan85%forculture,education,healthandforestrypersonnel,purebusinessmanagersislessthan12%,withthecapabilityofresearchanddevelopmentprofessionalsisnotenough1%,talentasawholeculturalstructureofstructureandlowlevelofdevelopment主要原材料在企业生产成本占据很大的比重，确定主要原材料消耗标准，进行对标管理尤为重要。标准的制定，主要有两个来源，一是同行业消耗水平。在同行业之间进行对标、对比。二是本企业历史水平。制定这类成本标准，应着重研究已有消耗资料，分析研究进一步降的可能性，然后根据研究结果和降低要求，制订出各种原材料消耗标准。一一一监督原材料成本的形成过程，即加强采购管理对于化工企业而言，加强采购管理、降低成本已成为提升企业利润的重要途径。对原材料采购过程进行规范高效科学的管理，是原材料成本控制的重点，是提升企业核心竞争力的关键所在。第一，做好采购预算与计划。化工行业的原料市场具有品种繁多，价格变化快，品种之间联动性大等特点，称职的采购必须收集信息，做好调研，把握市场变化，正确预测产品价格走势。采购部门必须根据销售预测，结合实际存量，生产需要量，市场状况编制采购计划，通过对原材料价格涨跌幅度，市场景气程度及国际市场，汇率变动等因素加以预测，编制采购预算，有预见性地批量订货，减小库存量和采购费用。第二，执行采购功能，包括询价、比价、议价及订购。采购人员应根据采购计划向供应商准确说明采购物品的规格和质量要求，提供本企业的验收标准，与供应商谈判价格、付款方式、运输方式、交货方式、交货日期及售后服务。在采购过程中，要树立全成本的概念，不能仅局限于单价，必须综合考虑付款方式，售后服务及其他一些可见、不可见的成本。采购人员要提高素质，运用不同的议价技巧，争取最佳付款方式，选择有价格优势的运输公司或改变运输方式等办法来降低成本。第三，追踪采购进度，确保供应商保质保量如期交货。在对供应商的产品质量要求上，应强调适合和稳定。我们必须考察供应商是否有一套有效执行的产品检验制度，必须了解供应商的主要领导人是否有很强的质量意识。一旦发生质量事故，向供应商Withoutleads,mytransitionwouldbestruggling.Toimprovethetalentmechanism.Recently,theCentralGovernmentissuedacircularonopinionsondeepeningthereformoftalentdevelopmentsystemaimedatstimulatinginnovationtocreatethemaximumofentrepreneurialactivity.Wetoactualresearchdevelopedimplementviewsofimplementationapproach,furtherperfectprefecturallastyearintroducedof19articletalentpolicy,tothroughflexibleintroducedtalent,andjointconstructiondevelopmentcenter,andcooperationestablishedfocuslaboratory,measuressolutionlocaltalentshortproblem,implementationtechnologyresultspricingshares,andequityoptionincentive,andDivision,awardapproach,guaranteestalenttoknowledge,andskills,andmanagement,innovationelementsparticipationinterestsdistribution,in-depthimplementationstudentsintroducedengineeringandlocalstudentsreturnengineering,Reversetheshortagesituationassoonaspossible.Tofurtheroptimizetheallocationoftalent.Establishingandperfectingthetalentflowsystem,improvinghorizontalandverticalmobility,promotingtalentintheorderlyflowofunitswithdifferentpropertiesanddifferentareas,improvethewages,healthbenefits,jobappraisal,pensionpolicy,encouragingtalentflowstothebasefirst,productionline,especiallythosebusinesspark,enterpriseincubator.Policy,TaiHingtalentinthewholesociety,love,weight,usingonlywind,talentinnovationcreateprofit,honor,status,effortstocreateasocialmediaenvironmenttoencourageinnovation,failuretolerated.Fourtofosterthemarket.Vibrantmarket,itisanimportantfoundationforeconomictransformationanddevelopment.Inspirecreativityistoenhanceendogenousimpetusforeconomicdevelopment.PaddedshortIindustrialPanel,acceleratingthepaceofdevelopment,mustbehardworkonfosteringmarketplayers.ToactivatethestockofState-ownedenterprises.Throughthetransformationandupgradingoftraditionalindustries,reshapetheindustrychainandthesupplychain,moresoftvalues.(XX,tohighlighttheindustrialdevelopmentplan,leadcultivationandcreatedonboardtheenterprise,intheThirteen-Fiveperiod,addedonboardtheEnterprise4,ontheregulationofindustrialenterprisesreached5.Whilebreakthroughcleanenergyintoindustrialdevelopment,optimizingthestructureofXXenergyplayXXwaterrichinresources,importantclean-energybaseinNorthernXXbuildXXX).Growthofnon-publiceconomy.Activeencourages,andsupportandguidenon-publiceconomicdevelopment,aroundGeneralSecretarypointedoutthatofdevelopmentencounteredofmarketoficeberg,andfinancingofAlpine,andtransformationofvolcanothisthreeseatbigmountain,developedhasbreakthroughofwithto,andtax,andfinancial,supportpolicy,toreallyhelpedreallyhelp,supportLinGebei,andconstantfriends,andbeyond,non-publicenterpriseputproductsdofine,andputInnovation,thekeyistoplaytheleadingroleofinnovationintheinnovationofscienceandtechnology.WehaveplacedatthecoreoftheoveralldevelopmentofscienceandtechnologyinnovationLocationanddeveloptechnology,branding,qualityasthecorecompetitiveadvantagesofregionalinnovation,betteruseofthemultipliereffectoneconomicdevelopment.Tostrengthenscientificandtechnologicalcooperation.Aroundtheforestandmineralresourcesofthedeepprocessing,exploitationoftechnicalinnovationtopromotetransfer,transformation,applicationandpopularizationofscientificandtechnologicalachievements.Weshouldimprovethesystemofscienceandtechnology.ThoroughlyimplementtheCentralstreamofdeepeningthereformofscienceandtechnologyprogrammeandtheprovinceissuedregulationsonscientificandtechnologicalprogress,promotingtheregionsscienceandtechnologyenterprisesthreeyearsactionplan,optimizetheallocationofscientificresources,maximumreleaseinnovationpotentialofscienceandtechnology,andstrivetobetterenterpriseinseedindustryandbeyond,andmorenewBoardlisting.Soughttoimprovescienceandtechnologyprojectsandadministration.Strengtheningscienceandtechnologyinnovationprojectstopdesign,andstrivewithnationalandprovincialThirteen-Fivetechnologyplans,activelyseeknationalandprovincialmajorscienceandtechnologyprojects,industrialprojectsanddemonstrationprojects,supportingscienceandtechnologyenterprisestoincreasescientificandtechnologicalinvestmentinresearchanddevelopmentandtechnology,researchandDevelopmentCenter,forminganumberoftechnologiesandproductswithindependentintellectualpropertyrights.(SpecifictotheXX,wewillcontinuetodoagoodjobinagriculturalresearchanddemonstrationofCountyagriculturePark,ruralagriculturaldemonstrationbaseintofullplaythedualroleofactivecountiestobuildcooperationwiththeprovincialAgriculturalUniversity,introductionofadvancedscientificresearchandexperimentsinpromotion,promotingproduce,learn,researchdevelopment.Strengtheninggrass-rootsagriculturaltechnicianssystemconstructionandmanagementtoprogressivelyincreasetheagriculturalsensiblequantitiestobuildCountyXXCountyplantingstructureadjustmentofagriculturaltechnology-savvyexperts.),Third,wemuststrengthenhumanresourcessupport.Talentissupportingthedevelopmentofthefirstresource.Boththedevelopmentofnewindustries,orcorporatedevelopmentrequirestalentasalead.Iwaspersonnelstructurecharacteristicoftraditionalforestry,professionalandtechnicalpersonnelmorethan85%forculture,education,healthandforestrypersonnel,purebusinessmanagersislessthan12%,withthecapabilityofresearchanddevelopmentprofessionalsisnotenough1%,talentasawholeculturalstructureofstructureandlowlevelofdevelopment索赔处理是必要的，但关键的是要关注供应商如何预防和纠正质量事故，要在其预防措施执行到位后，才能再下第二批定单。企业要生存要发展，必须保证产品质量，原辅料的质量保证是绝不能含糊的。督促供应商按期交货是采购管理的一个重要方面。第四，与供应商建立长期合作关系。在以市场为导向的经济体制中，企业往往只重视市场营销，比较容易忽视对供应商的管理。因为我们的忽视，常常会出现以下现象：对供应商疏于管理，原料质量不稳定；供应商频繁更换，采购成本居高不下；内部管理混乱，供应商怨声载道；对供应商压榨过度，使供应商忠诚度不够；供应商素质不高，影响生产。企业应与供应商共同努力，在激烈的市场竞争中共同增强竞争力。一个稳定并持续地符合企业发展要求的供应商，比眼前利益最大化的供应商更可贵。实际上，当管理完善时通过供应商的大力配合，化工企业的生产既能降低成本，又能大大提高对市场的反应速度。原料市场价格的变化常常能透露我们竞争对手和产品的市场的细微变化。第五，加强对采购工作的考核和评价。采购主管必须对采购人员的工作绩效进行评价和考核，可以采取与同行业同期平均绩效进行对比的方法来考评，也可以根据本企业实际情况制定考评方法。这样一方面，可以保证采购目标的完成，另一方面，可以使采购人员的努力成果得到认可，使采购人员对企业利润的贡献有客观的衡量。（三）生产过程的控制第一，控制原材料的消耗。材料物资消耗在产品成本中占最大的比重，通常在60-80%之间，随着技术进步，劳动生产率的提高，这个比重在不断增加。首先，生产处应对于不同车间生产的不同产品下达不同的原材料消耗指标，严格管理；车间应把指标分解到班组、工序，各工序要建立健全各种原始记录。同时，生产处应建立灵敏的信息反馈系统，把各种主要原材料消耗指标作为生产日报、月报的重要Withoutleads,mytransitionwouldbestruggling.Toimprovethetalentmechanism.Recently,theCentralGovernmentissuedacircularonopinionsondeepeningthereformoftalentdevelopmentsystemaimedatstimulatinginnovationtocreatethemaximumofentrepreneurialactivity.Wetoactualresearchdevelopedimplementviewsofimplementationapproach,furtherperfectprefecturallastyearintroducedof19articletalentpolicy,tothroughflexibleintroducedtalent,andjointconstructiondevelopmentcenter,andcooperationestablishedfocuslaboratory,measuressolutionlocaltalentshortproblem,implementationtechnologyresultspricingshares,andequityoptionincentive,andDivision,awardapproach,guaranteestalenttoknowledge,andskills,andmanagement,innovationelementsparticipationinterestsdistribution,in-depthimplementationstudentsintroducedengineeringandlocalstudentsreturnengineering,Reversetheshortagesituationassoonaspossible.Tofurtheroptimizetheallocationoftalent.Establishingandperfectingthetalentflowsystem,improvinghorizontalandverticalmobility,promotingtalentintheorderlyflowofunitswithdifferentpropertiesanddifferentareas,improvethewages,healthbenefits,jobappraisal,pensionpolicy,encouragingtalentflowstothebasefirst,productionline,especiallythosebusinesspark,enterpriseincubator.Policy,TaiHingtalentinthewholesociety,love,weight,usingonlywind,talentinnovationcreateprofit,honor,status,effortstocreateasocialmediaenvironmenttoencourageinnovation,failuretolerated.Fourtofosterthemarket.Vibrantmarket,itisanimportantfoundationforeconomictransformationanddevelopment.Inspirecreativityistoenhanceendogenousimpetusforeconomicdevelopment.PaddedshortIindustrialPanel,acceleratingthepaceofdevelopment,mustbehardworkonfosteringmarketplayers.ToactivatethestockofState-ownedenterprises.Throughthetransformationandupgradingoftraditionalindustries,reshapetheindustrychainandthesupplychain,moresoftvalues.(XX,tohighlighttheindustrialdevelopmentplan,leadcultivationandcreatedonboardtheenterprise,intheThirteen-Fiveperiod,addedonboardtheEnterprise4,ontheregulationofindustrialenterprisesreached5.Whilebreakthroughcleanenergyintoindustrialdevelopment,optimizingthestructureofXXenergyplayXXwaterrichinresources,importantclean-energybaseinNorthernXXbuildXXX).Growthofnon-publiceconomy.Activeencourages,andsupportandguidenon-publiceconomicdevelopment,aroundGeneralSecretarypointedoutthatofdevelopmentencounteredofmarketoficeberg,andfinancingofAlpine,andtransformationofvolcanothisthreeseatbigmountain,developedhasbreakthroughofwi