First, why should a difficult enterprise spend money to strengthen management with computer information technology?
Yantai Automobile Factory is a medium-sized enterprise with 2,600 employees and assets of 320 million yuan. It mainly produces light vehicles, agricultural transport vehicles and tractors. Since 1993, although the product sales revenue of this factory has increased year by year, the economic benefits have fallen sharply, making production and operation increasingly difficult. Facing the increasingly fierce market competition environment, enterprises feel that the original empirical management mode, backward management means and opaque information feedback mechanism are very unsuitable for the new situation, and it is urgent to apply modern computer network and unified financial software for management innovation.
First, cost accounting and control urgently require enterprises to use computers for management. Due to the complex structure of automobile products and various parts, in the process of product development, accountants used to work by hand, and only a few days and nights of work can calculate the approximate comprehensive cost, so it is difficult to formulate the product price with market competitiveness in time and accurately. Enterprises have repeatedly found that the design cost of new products is too high, the price can not be accepted by the market, and they are forced to stop production after the new products are put into production.
Second, the accounting and management of funds urgently need enterprises to control with computers. The balance of funds occupied by factory sales links is over 100 million yuan, most of which are stored in more than 430 dealers nationwide in the form of issued goods. It is difficult for enterprises to timely and accurately grasp the inventory changes of each point of sale, and the problem of inconsistent accounts and goods often occurs, and the accounts receivable remain high, making it difficult to prevent the risk of bad debts. 1995, the factory organized more than a dozen accountants to check the goods issued and accounts receivable for one year, and found that there were more than 1 100 errors in the accounting books of the enterprise itself, and the potential loss of goods issued alone amounted to millions of yuan. In the management of reserve funds, the traditional manual operation can only provide the total book value of materials and spare parts in stock, without knowing the storage time and inventory quantity of specific materials and spare parts, resulting in inventory backlog, backlog and damage. In the process of enterprise inventory, it is found that the triangle belt in the warehouse can meet the production needs of the enterprise 10 years or more.
Third, the weak basic management urgently needs enterprises to strengthen it by using computer technology. From the inside of the enterprise, there is a lack of basic data, and the quota of material consumption and working hours consumption is inaccurate, so it is impossible to carry out refined production, tap the potential and reduce consumption, and conduct scientific assessment on the production workshop, sales department, procurement department and warehousing department. In particular, financial information lags behind logistics information and market change information, and the data is often distorted, so it is difficult for decision makers to keep abreast of the changes in the financial situation of enterprises and the allocation of various internal resources and respond to market changes quickly.
Fourth, the rules and regulations of enterprises urgently need to be hardened by computer means. In the past, rules and regulations were just hung on the wall and written in notebooks, lacking powerful means to ensure the effective implementation of the system, and the disadvantages of not following the rules and regulations were hard to overcome, moral hazard could not be controlled, and scientific and standardized management procedures were hard to harden.
Second, how to use computer networks and software to deepen and refine enterprise management.
Since 1996, the factory has invested more than two million yuan. Based on the principle of "easy first and difficult later", it has developed the "Modern Enterprise Management Information System of Yantai Automobile Factory" with Shandong Langchao Guoqiang Software Company as the focus, focusing on financial management and cost control. Based on a main server, the system has 46 workstations in workshops, warehouses, production, supply, sales, finance and other related offices, and the subsystems are closely linked through the financial management subsystem, realizing "information integration, process integration and function integration", realizing data sharing between the financial system and the sales, supply and production systems, and providing a powerful means for enterprises to improve the financial fund management level. The financial management subsystem has established a unified computer platform, changing multi-level accounting into first-level accounting, and an original voucher (sales invoice, purchase invoice, receipt document, picking list, etc. ) is a one-time input. Business accounting, statistical accounting, accounting, voucher preparation, printing, subsidiary ledger and general ledger registration of warehouses, workshops and factories are all automatically completed by computers at one time, and the account table can be flexibly queried, counted and printed.
The sales management subsystem is connected with the golden tax system. After the sales invoice is entered and printed in the golden tax system, it is automatically transferred to the sales management subsystem, and the sales voucher is automatically compiled, and the financial account books such as product sales, goods issued, accounts receivable and taxes payable are automatically registered. At the same time, aging analysis and bad debt estimation can be carried out, which realizes the integration of sales business management and accounting.
The procurement management subsystem manages the whole process of purchase order, purchase arrival and warehousing status, and provides accurate and timely information for the procurement department and the financial department; Automatically complete the registration and write-off of various accounts payable and the dynamic changes of accounts payable. In addition, the subsystem can also check and supervise the procurement cost of materials, and the software system can automatically warn non-contract suppliers and the procurement price exceeding the contract, requesting review.
The warehouse management subsystem can timely and accurately grasp the consumption of each kind of inventory through the warehousing accounting of all kinds of inventory, and collect all kinds of inventory costs into various cost items and cost objects, providing basic data for enterprise cost accounting and dynamically reflecting the increase and decrease of inventory funds.
According to the production plan and the actual inventory situation at the end of last month, the software system can calculate the total demand and net demand of materials according to the assembly bill of materials, automatically calculate the purchase plan of parts and the production plan of self-made parts, and manage the design, technology and manufacturing in parallel, so as to realize the whole process management of various logistics and business flows from beginning to end.
The cost accounting subsystem can complete the formulation of standard cost of products or parts, calculate the standard cost and standard cost difference of finished products or self-made semi-finished products, control the price cost difference and consumption cost difference, provide detailed information for enterprises to analyze the reasons for the change of production cost, and make it possible to implement standard cost method and responsibility cost method.
The basic data subsystem can provide process information and product structure information for production planning system, standard information of man-hour quota and material consumption quota for cost control, and can automatically read the latest unit price of purchase invoice through the assembly bill of materials, calculate the material cost of products in real time, and provide first-hand data for production decision. Product developers can calculate the design cost of new products at any time, which provides strong support for enterprises to develop marketable products.
Third, the results achieved.
1. The ability to monitor and manage weak links has been improved.
From the purchasing point of view, we can now accurately grasp the varieties and total amount purchased in a certain period, the purchasing unit price of this variety in the previous year, the purchasing cost and the purchasing unit price in the current period. , so as to timely and accurately calculate the reduction amount and reduction rate of procurement cost, calculate the material procurement savings of various departments, and reward and punish accordingly. This strengthened the procurement management, and only 1999 saved the procurement cost by more than 9 million yuan.
From the aspect of storage, the system can decompose all kinds of spare parts in the inventory layer by layer, and the parts contained in an automobile assembly can be decomposed to level 7, up to the screw. The code, model, specification and name of materials can also be reflected in the system in detail, which can not only reflect the occupation of reserve funds from the total amount, but also count the time and amount of each material's over-reserve occupation according to the variety, and automatically alarm the raw materials' over-reserve occupation, thus providing the possibility for controlling inventory cost, improving inventory turnover rate and reducing unreasonable capital occupation. From the point of view of sales, the system can query the detailed information of products stored in various dealers at any time, such as model, quantity, time, destination, etc., to avoid the loss caused by long-term occupation or storage of products. It can also accurately reflect the aging structure of accounts receivable, effectively control the scale of accounts receivable and reduce the loss of bad debts. At the same time, the original vouchers are directly processed by the computer, which makes the error rate of accounts receivable almost zero, and solves the headache problem that has plagued financial personnel for a long time.
From the aspect of cost control, the system provides detailed data of product cost composition conveniently and quickly, combines standard cost control with responsibility cost assessment, compares the difference between standard cost and actual cost as the basis of workshop assessment, and truly implements cost control to workshops, teams and individuals, thus providing a basis for economic responsibility system assessment and realizing the transformation from cost accounting to cost control.
2. Reduce capital occupation.
Now, the factory can fully grasp the model and quantity storage time of the products in stock and the delivered goods, which creates conditions for revitalizing the inventory assets in time and avoiding the loss of long-term storage of the inventory goods. In recent years, the storage department timely handled the backlog of 1245 commercial vehicles and recovered the payment of 29 million yuan; Through aging analysis, the sales department knows all about accounts receivable, and the collection is well-founded, so that the aging of accounts receivable of 430 dealers nationwide is basically controlled within 3 months, which greatly reduces the risk of bad debts; According to the prompt of the computer automatic alarm system, the purchasing department took the initiative to clean up the inventory of more than a dozen parts such as engines and front and rear axles that were not needed in production, reducing the capital occupation by 5.532 million yuan.
3. Improve the quality and level of financial management.
By using the integrated management software of finance and business, the information island problems that have long plagued enterprises, such as poor communication between departments and finance, warehouses and finance, warehouses and workshops, workshops and financial information, inconsistent accounts and facts, inconsistent accounts and certificates, and inconsistent accounts and materials, have been fundamentally solved, and a bridge between financial information and logistics information has been established. Now, from the factory director to the general manager, according to their own authority, they can consult the required information at any time in their own offices. In the past, the information asymmetry problem that important information was concentrated in a few key positions and individuals has also been solved. The application of computer management software not only greatly improves the efficiency of accounting work, but also extends the field of accounting work, making accounting a big step towards management accounting.
4. It promotes the hardening of management system.
Through the use of unified software, the rules and regulations of enterprises are hardened into computer programs to standardize production and operation behavior. If we don't follow the procedures stipulated in the system now, the computer won't work. Even enterprise leaders must strictly abide by legal procedures and organize production and business activities within their own authority. In the past, the situation of disobeying rules was basically eliminated before the selfless program of the computer, which greatly reduced the interference of human factors.
Fourth, some enlightenment.
1. There must be new means to refine and deepen enterprise management.
To do enterprise management in depth and detail, we must have a large number of basic data as support. If the cost accounting is inaccurate and the consumption quota is unclear, the rules and regulations will be difficult to implement and the assessment will have no basis. However, manually processing, sorting and transmitting all kinds of information in the process of production and operation is not only slow, inefficient, but also inaccurate. Therefore, to solve the problem of "lack of hands" in management, only with the help of computers can we fundamentally change the traditional and backward management methods and adapt to the objective requirements of organizing socialized mass production under the conditions of market economy. With the maturity of computer information technology, the popularization of microcomputers, the simplification of operation skills and the change of enterprise managers' ideas, the conditions for enterprises to comprehensively strengthen and improve management by using computer networks and unified financial software are ripe.
2. Management innovation and improvement is not just about buying new computers and software.
Introducing computer technology to improve enterprise management is not only about buying new computers, networking and installing new software, but also a major change in enterprise management concept, internal financial management system, capital operation mode and production organization form. Therefore, from the leading group to all employees, we should renew our ideas, improve our quality, be brave in accepting and adopting new management methods, give full play to the role of computers and management software, and realize management innovation.
3. The application of computer programs can improve the standardized level of fund supervision.
At present, the existing management and supervision system of enterprises is not complete, and there are many rules and regulations, but they are often discounted in actual implementation. The practice of Yantai Automobile Factory shows that the supervision level can be improved from two aspects by using computer network and financial software. First, turn all kinds of rules and regulations of enterprises into computer application management programs as much as possible, so as to harden the rules and regulations. The second is to grasp the information of funds and logistics in the operation of enterprises in time, and change the supervision after the event into the supervision during the event.
4. Strengthening enterprise management should focus on financial management.
Financial information is the intersection of all kinds of information in enterprises, and it is also the basis to support business decisions. Enterprises should follow the general law of enterprise informatization development when using computer network and management software. From the experience of many domestic enterprises, it is feasible to take financial management as the main line and gradually promote the application of computers and software from low to high in financial management, logistics management and production management. Enterprises should start with the problems that need to be solved urgently, take financial informatization as the main line, and gradually establish an internal information management system with financial cost management as the core according to the principle of "overall planning, step-by-step implementation, highlighting key points, and integrating logistics, capital flow and information flow", so as to lay the foundation for comprehensive scientific management of enterprises.