Lean management is an advanced enterprise management method, which can help enterprises manage and improve themselves better and play a very good role in promoting the development of the whole enterprise. Lean management in financial field is to formulate financial management system.
abstract:
In recent years, with the increasingly fierce market competition, enterprises are facing all kinds of survival pressures, and the application of lean management in the financial field has become an important means for enterprises to survive and seize market share. Lean management helps enterprises to establish scientific and reasonable management methods by minimizing costs and maximizing benefits, so that enterprises can adapt to the rapidly developing economy. This paper focuses on the premise, key points and key points of financial lean management, and takes commercial enterprises as an example to subdivide lean management in the financial field in detail.
Key words:
Finance; Lean management; expense
First, the origin and connotation of lean management
Lean management is an advanced enterprise management method, which can help enterprises to manage and improve themselves better and play a very good role in promoting the development of the whole enterprise. The origin of lean management can be traced back to the 20th century, and it is an idea summarized from Toyota's management. At that time, the development of Toyota enterprise was not ideal, and the cost of the whole enterprise was high, but the profit situation was not optimistic. The enterprise has reached the critical moment of life and death, and if effective measures are not taken, the enterprise will close down. At the critical moment, Toyota's leaders put forward the idea of lean management, controlling the cost of all aspects of the enterprise to the lowest and striving for the minimum investment. After a period of strict management and control, the enterprise finally survived in the fierce market competition. As the name implies, lean management is a management mode, and precision means precision and concentration, that is to say, to minimize all kinds of costs in the process of enterprise production and operation, and benefit means benefit and benefit, that is, to maximize benefit. The core idea of lean management is to strive for maximum output with minimum input. This is the only way for enterprises to survive in a highly competitive market environment. Only in this way can enterprises resist the malicious price reduction of competitors and have the capital to survive.
Second, the premise of financial lean management is to improve the management system.
Lean management in financial field is to formulate financial management system. Before the relevant system is formulated, it must be approved by the leaders. Only when leaders recognize lean management and realize its important role in enterprise development can they convey the concept of lean management to employees, so top-down management is the most fragile. Because each enterprise's production situation is different and the external environment it faces is different, enterprises should carefully analyze their financial situation and financial related problems according to their own situation, and tailor their own financial management system on the basis of the analysis. A reasonable financial system must conform to the new concept of lean management, achieve the goal of restraining employees through the system, and improve the lean management level of enterprises. First of all, we must clarify our responsibilities.
In the financial work of enterprises, many managers need to sign to confirm their responsibilities. Be sure to make every job clear to the person in charge, so that once there is a problem, you can find the relevant person in charge immediately, which can save time and improve efficiency. Moreover, it can change mistakes in the shortest time, minimize losses and reduce harm to enterprises. Secondly, we should standardize the financial workflow. To formulate a standard workflow, it is necessary to clearly define which processes each specific work has gone through from the beginning to the end, and what operations each process needs to carry out, which can not only improve the work efficiency of staff, but also reduce errors in the work process; It can also realize the seamless connection of various financial work, so that staff can not only do their own responsible work well, but also can not work normally in a short time once their posts change.
Finally, standardize financial work. Refine all financial work to a certain standard, and issue relevant rules to provide convenience for employees in the operation process; Moreover, when the financial department finally carries out the assessment, it can also carry out the assessment according to the detailed rules, and reward and punish employees according to the assessment results, so as to achieve the effect of encouraging employees to carry out lean management. On the basis of perfecting the original financial management system, enterprises should also formulate supervision system to ensure the normal operation of various financial systems, ensure the rationality and fairness of various systems, and make the financial work of enterprises run normally under effective supervision.
Third, the focus of financial lean management is to strengthen budget management.
Budget management is a kind of control over the whole production and operation activities of enterprises. It focuses on predicting the costs and benefits of various activities of enterprises from a financial perspective, and compares them with the actual income and expenditure finally realized by enterprises, so as to judge whether all production activities of enterprises are carried out within the enterprise budget. According to the differences, the production and operation activities that do not meet the budget are adjusted, and the ultimate goal is to maximize the profits of enterprises, which plays a very important role in the long-term development of enterprises and is an indispensable part of lean management in the financial field of enterprises.
1, improve the enterprise budget management system.
Whether the budget management system is perfect or not directly determines the efficiency and quality of the whole enterprise budget management, which must be paid enough attention to. Before carrying out this budget work, we must first ensure that the budget management system of the enterprise is sound and suitable for the development of the enterprise. When making a budget, we must regard employees as the main body of the enterprise, pay attention to employees' demands, and let employees really participate in the budget management of the enterprise, not just regard employees as the executors of the budget work. In addition, it is necessary to set up a special budget management agency. Budget work is a key work of an enterprise and should be carried out by specialized budget personnel. If only one employee or leader makes a simple budget, the enterprise will inevitably lack credibility according to this budget. The budget formulated by the specialized budget personnel is put forward comprehensively after analyzing the indicators and performance of the enterprise, which is more convincing.
2. The financial budget should match the development of the enterprise.
As a scientific budget for various economic resources and business activities, including income and profit, financial budget is closely related to the production plan of enterprises. Therefore, as leaders, we need to combine the financial budget with the development of the enterprise, formulate relevant financial budget objectives and specific management implementation plans, organize professionals to review, compile and summarize the financial budget, and then issue the prepared financial budget plan to all production departments of the enterprise.
In addition, the whole process of financial budget implementation in production departments is monitored, checked and assessed, which promotes the consistency between financial budget and enterprise production plan and creates greater economic benefits for enterprises. The overall budget management of enterprises can't just rely on copying other people's successful cases, and there is no way out by blindly imitating them. Instead, enterprises should formulate their own budgets according to their overall planning and development routes in the future. The overall strategic goal of an enterprise is the core of the enterprise. When making budget objectives, we should fully express them in order to realize the long-term development of enterprises.
Fourth, the key to financial lean management is to pay attention to cost management.
The core of lean management is to minimize the cost of enterprises. In the process of realizing lean management in enterprise financial field, cost management is the biggest key. Taking commercial enterprises as an example, the whole production and operation activities of commercial circulation enterprises can be simply summarized as three links: procurement, management and sales, which is just a simple summary. In addition to these items, enterprises have other production and business activities, and this paper only selects these three items for analysis. Each link will produce operating costs, which constitute the total management costs of enterprises. According to the idea of supply chain, these three links are the upstream and downstream relationship of supply chain. Only by minimizing the cost of each link can these costs not be passed on to the next link in the supply chain.
1, procurement cost management
About half of the whole production cost of an enterprise is generated in the process of purchasing, that is, all kinds of raw materials, production equipment, product parts and so on. Enterprises can control procurement costs from the following aspects. First of all, select responsible and strict purchasing personnel, who are responsible for the whole purchasing work. Serious and responsible buyers will strictly control the purchased products, so that the purchasing work can be carried out within the reasonable budget of the enterprise and meet the requirements of the enterprise for purchasing materials. Secondly, the procurement work will be open and transparent, so that all procurement work can be carried out under the supervision of everyone. Openness and transparency can also ensure that all procurement funds are used reasonably and legally, avoid malpractice of procurement personnel, and make procurement work go smoothly. Finally, choose reliable suppliers and carry out long-term cooperation. It is impossible for enterprises to look for new suppliers every time they purchase. This kind of procurement cost is too high, the product quality is guaranteed and the price is appropriate. Enterprises should carry out long-term cooperation with them; In the process of cooperation, we should also conduct regular product quality inspections to prevent suppliers from being flashy.
2. Cost management of management
The most important thing for circulation enterprises is the wholesale and retail of goods. In this process, procurement and sales are the starting point and focus of commodity circulation respectively, and the management link is the intermediate link between them, which plays a very important role. Therefore, it is very necessary to attach importance to the cost management of management links for the profit growth and enterprise development of circulation enterprises.
Enterprise management is mainly the management of people and things, that is, the management of employees and the management of purchasing and storing materials. Among them, the management of employees should give full play to the role of each employee, so that each employee can shine and heat, and maximize the efficiency of employees on the premise of ensuring the interests of employees; For the management of purchasing and storing materials, the products should be inspected regularly or irregularly, and the products should be sold before the shelf life to reduce unnecessary waste.
3. Sales cost management
In order to increase the sales of products, many enterprises have adopted various sales methods. Some companies spend huge sums of money to buy the advertising rights of CCTV in prime time, and at the same time push websites and hire salesmen. It is not necessary to adopt all these promotion methods. Enterprises can choose the way suitable for their own situation according to their own needs and control the sales cost.
Enterprises can promote sales, but they must choose those ways with high income and low cost to avoid excessive burden on enterprises because of improper promotion. Enterprises should weigh costs and benefits. For example, those big enterprises can choose expensive TV advertisements, and even the cost is as high as hundreds of millions of yuan. But for these enterprises, their income is more considerable, and the income brought by advertising is several times the cost. For those small enterprises, we should do what we can, and we can choose people with lower costs to promote them. In some important festivals, we can hire some short-term salesmen to promote the products of enterprises and increase production at the same time.
Verb (abbreviation of verb) conclusion
As a new enterprise management mode, lean management can not only reasonably control the cost of enterprises, but also provide an advanced management concept for enterprises and improve the overall management level of enterprises.
Lean management in enterprise financial field plays an important role in the development of enterprises. Financial work is the foundation and core of an enterprise. Doing a good job in the financial work of an enterprise will certainly promote the development and progress of the whole enterprise. Don't limit the lean management of the enterprise to the financial field, but also extend it to other fields of the enterprise, so that the leaders and even every employee of the enterprise can realize the concept of lean management and apply it to their daily work, so that the whole enterprise can form an atmosphere of lean management and facilitate the better development of lean management in the enterprise.
References:
[1] Xie Peng: On Lean Management of Enterprises [J]. Modern Economic Information, 20 14( 10).
[2] Tian Chao and Yao Yue. Thoughts on lean management of enterprise financial budget [J]. Finance and Accounting (Financial Management Edition), 20 10(5).
[3] Peng Xifeng. A brand-new financial management mode-lean financial management [J]. Business Accounting, 2009(20).
;