(I) Background of the study
Due to the temptation of high profit and high rate of return in the early stage, state-owned, private and individual concrete production enterprises have thrown themselves into this market, leading to the fierce competition in the industry which is difficult to alleviate in a short period of time. The cost management of most concrete enterprises still remains in the traditional post-accounting stage, without the use of modern cost management methods and means to participate in the control of the whole process of enterprise production, resulting in high costs, making enterprises in the fierce market competition in order to survive had to reduce service and quality standards, a number of “building crisp” incident The occurrence of a number of “building brittle” incidents has sounded the alarm, the development of concrete enterprises into a vicious circle.
(ii) Research significance
In order to survive and grow in the fierce market competition, concrete enterprises must implement the strategy of “high quality management and low cost competition” in order to gain market initiative and competitive advantage. According to the characteristics of concrete enterprises and the current situation of management, a set of responsibility cost management methods suitable for the characteristics of the industry, linking work responsibility and performance, can enhance the sense of responsibility and dedication of employees, while achieving transparency in management, which is important and far-reaching significance for improving the core competitiveness of enterprises and promoting the healthy development of the whole industry.
(iii) Research and innovation
A few advanced concrete enterprises, for example, Beijing GTC Concrete Company, through continuous accumulation and exploration, apply responsibility cost control to the whole process of concrete production, combine responsibilities and rights, decompose cost items and management objectives item by item and implement them into various departments, mixing stations, teams and even individuals, so as to establish a relatively complete job responsibility system and clarify the responsibility levels and responsibilities of those at all levels. economic and technical responsibilities, and design responsibility cost assessment indexes by combining the control focus of each cost item in the production process, and carry out responsibility cost control, and mobilize the enthusiasm of workers by linking the assessment and personal salary.
Delineate the responsibility center and determine the target responsibility cost
Responsibility cost is an important content of modern management accounting, which is the cost attributed to a specific unit or department as the object and the scope of its responsibility, reflecting the organic unity of two subjects of responsibility and cost. In the determination of responsibility cost, there should be four conditions, i.e. predictability, measurability, controllability and assessability.
(i) Division of responsibility center
Responsibility center refers to the departments and units which are responsible for certain economic responsibilities and have corresponding rights. When implementing responsibility cost, GTC Concrete Company divides each responsibility center according to its control area and responsibility scope. The responsibility centers at the enterprise level are divided into functional management departments and mixing stations, and the functional management departments, as cost centers, are controlled by budgets, among which the costs of sales departments are controlled by flexible budgets linked to production. As the cost center of the enterprise, the production cost of the mixing station accounts for more than 90% of the total cost of the enterprise, so the mixing station should be the first level responsibility center, and the station manager is the first responsible person. On the basis of being responsible for the total target responsibility cost, the target responsibility cost is further decomposed, and according to the relationship between the responsibility center and various cost costs, a secondary responsibility center is set up with the sub-leader of the mixing station as the first responsible person, such as the technical deputy station manager is responsible for material cost control, and the vehicle deputy station manager is responsible for vehicle fuel and maintenance cost control. And on the basis of this, establish a three-level responsibility center with the team as the unit, clarify the job responsibilities, implement the responsibility cost to people, and form a responsibility network system to ensure the realization of the target cost.
(II) Determination of target responsibility cost
Since all the costs of the mixing plant are controllable, all its costs are the responsibility costs of the mixing plant. In determining the target cost of the mixing plant, it is measured according to the “backward projection method”, that is, calculated according to the “expected revenue – target profit – taxes – period costs”, and determined after appropriate adjustment according to the internal and external environment and the strategic planning of the enterprise. The target cost shall not be changed unless there is a big change in the market environment or development plan.
Effective control of responsibility cost in production preparation stage
Whether or not the necessary control means are implemented in the production preparation stage has a great impact on the final cost. The enterprise should reasonably formulate the material demand plan according to the site start time and technical requirements, overall coordinate the arrangement of vehicles and personnel, optimize the matching ratio, and achieve the goal of low cost while ensuring the supply and quality.
(I) Develop production plan and optimize resource allocation
As the form of concrete production is mainly contract production, production operation is closely related to the progress of building construction operation, which has the characteristics of unstable production cycle, large production fluctuation and unevenness. The reasonableness of the production plan has a great impact on the cost. The deputy station manager of production, together with the chief of dispatch, material, vehicle and equipment and other relevant persons in charge, have to coordinate and arrange the production plan every day according to the time and progress of the next day’s project start and the readiness of own resources, make the Production Plan, specify the amount of raw material stock, vehicle readiness, equipment guarantee, personnel arrival, and according to the production supply gap in advance According to the shortage of production supply, we will coordinate within the supply range of ten subordinate mixing stations. At the same time, we actively coordinate with the construction side on the start time, try to stagger the supply peak, reduce the frequency of leasing and lower the leasing cost. Whether the production plan is reasonably arranged and resources are allocated directly affects the internal resource deployment cost and leasing cost of the mixing station, which are under the responsibility of the deputy director of production and further decomposed to the dispatching, vehicle and equipment teams for assessment.
(2) Develop relevant management system to control labor cost
The establishment of management system needs to be based on the actual situation, easy to operate, and set the corresponding number of people according to the situation of the post, so as to reduce the duplication of management. At the same time, pay attention to the training of “all-round” talents, so that they can be adjusted and supplemented in time when needed. In practice, the labor cost of the mixing station is measured according to the advanced level of the industry, and the total amount is controlled. The mixing station manager further decomposes the total amount to each sub-leader, who is responsible for the control and distribution of the labor cost of the departments and teams under his jurisdiction.
(3) Scientific control of concrete ratio to reduce material consumption
The design of the concrete ratio has a great impact on the structural strength and compressive strength of concrete. At present, the national requirements for project quality are increasing, which should ensure that the concrete of different levels used in different projects should pass the design of the mixing ratio by the national quality inspection agency, and then be tested and qualified by the project engineer before the concrete can be poured.
Effective control of production process responsibility cost
Concrete enterprises in the production process to implement the responsibility cost control, to clarify the object of cost control, mainly including material cost control, transportation cost control, maintenance cost control. And combined with the characteristics of each cost and the weak link of management, find out the cost control points, take the necessary control means, and implement the control of each cost item to each team and each person through the decomposition of responsibility.
(A) Control of material cost
Material cost accounts for about 75% of the total cost of concrete mixing enterprises, so the level of control of material cost is related to the profitability or not. Since the purchasing department is responsible for the unified purchase of raw materials, the material cost of the mixing plant is mainly the assessment of material consumption. The material consumption of the mixing plant is controlled by a fixed amount, and the difference between the material consumption calculated according to the base ratio and the actual material consumption is analyzed to prevent the rise of material cost caused by too high a ratio. However, the raw materials of concrete are different from the standard spare parts, and the actual consumption is calculated backwards through the inventory amount, and the inventory method is mostly based on measurement or visual inspection, which has a large error. Therefore, in the actual inventory, through the following methods to reduce the inventory error and reasonably determine the reasons for profit and loss: first, shorten the inventory cycle, daily or every other day inventory, timely detection of errors; second, and mixing machine apparent consumption for comparison, sand and gravel to consider the moisture content, to determine the consumption; third, for the larger inventory gain and loss in a timely manner to find the cause, the general powder difference of more than 2%, aggregate difference of more than 5% that is abnormal profit and loss. This part of the cost is the first responsible person by the deputy director of the technical station, and will be decomposed to the laboratory, pump room and mixing table operation team, which will be assessed and bear the corresponding responsibility.
(II) Control of transportation cost
The transportation cost of the mixing plant includes vehicle leasing cost and fuel cost, and the leasing cost has been mentioned earlier. As there are more models of mixing tankers in the mixing station, the fuel consumption of each model varies greatly, so the indexes are set by model to meet the management needs, and the mileage fuel consumption and static stopping fuel consumption of transportation vehicles are considered. In practice, this cost is responsible by the deputy station manager of vehicles and drivers, and the fuel cost is broken down to the drivers and station dispatching positions that are most closely related to their consumption. At the same time, according to the analysis of the vehicle’s static stopping time at the site, it can also assess whether the dispatching dispatching is reasonable and whether the loading volume is properly arranged, and through the analysis of indicators, make a comprehensive evaluation of its job competency.
(iii) Control of maintenance cost
Concrete mixing enterprises should not only make full use of the existing production and transportation equipment to improve the utilization rate of equipment, but also avoid overworking the equipment and affecting its service life. Adhere to the regular maintenance of equipment and maintenance system, and promote the “maintenance instead of repair” concept of equipment management, can improve the service life of equipment, reduce equipment maintenance costs. The high and low maintenance cost is related to the technical level of the repairer, the quality of the parts, and whether the operation is standardized with the equipment user. Therefore, we should strictly control the quality at the stage of accessories’ incoming, operators should be licensed after professional examination, clear equipment maintenance requirements, clear maintenance interval length and parts according to equipment working hours and other indicators, and regular inspection and assessment of equipment maintenance and repair quality and equipment condition.
Effective control of responsibility cost at the stage of project settlement
Due to the way of drawing settlement, it increases the difficulty of the mixing station to control the settlement loss. Only by strengthening the management and monitoring of the whole process can we control the final settlement loss.
(I) Control before supply
Before supplying, the settlement loss is mainly controlled from two aspects: Firstly, the settlement clause of the contract is standardized, as most of the buildings are equipped with reinforcement, and the volume of reinforcement accounts for about 2% of the concrete, therefore, it should be clearly stipulated in the contract that the settlement volume should be deducted from the reinforcement, and if the reinforcement is not deducted, appropriate loss should be given to control the settlement loss from the source; secondly, the production is guided by the drawing volume, and the actual supply should be calculated after the drawing supply volume before supplying. The budget staff should personally go to the construction site for measurement before pouring, check whether the construction mould is consistent with the drawings, especially the concealed project slot inspection, and strictly control the negative volume difference.
(II) Control in supply
The control of settlement loss in the supply process is mainly to ensure that all the supplied concrete enters the casting part and is within the calculated volume of the drawings before the final formation of settlement volume. It is mainly divided into three aspects of control: strict control of leftover receding ash; avoiding spillage from the tank mouth of mixing vehicles and monitoring the occurrence of concrete theft; and observing the difference between actual construction and drawings at the construction site.
(iii) Post-supply control
After the supply is completed, the discrepancy is calculated in time, and through the discrepancy analysis, the responsibility is assigned to the person to strengthen the weak link management; for the actual supply of construction standard layer can be used as the reference quantity for future supply, avoiding the problem of large error in the drawing quantity; the project stage settlement is carried out in time according to the contract agreement to avoid the situation that it is difficult to control the discrepancy in the settlement quantity after the overall project is completed.
Performance evaluation of responsibility cost of mixing plant
The combination of responsibility, power and benefit can make cost control really come into effect, and the implementation of responsibility cost management must establish a perfect performance evaluation mechanism. By reasonably setting the assessment standards, strengthening the process supervision and control, strict assessment discipline, and strict implementation of rewards and punishments, we can achieve cost management with goals for prior planning, basis for process control, standards for performance assessment, and effects for bonus incentives.
(a) Reasonable determination of the cost assessment indicators
Firstly, the target costs of the mixing plant are measured according to the best historical level of the enterprise and the advanced management level of the industry, and divided into variable costs and fixed costs according to the relationship between costs and output, as shown in Table 1.
Second, according to the relationship between the target cost and its various positions to decompose, the specific cost assessment index of each position that affects the completion of the target cost is formulated, taking the dispatching position as an example list to illustrate: (as Table 2)
(II) Reasonable determination of cost assessment cycle
Some cost items are closely related to the production cycle, the data of a certain period is not representative, the assessment implementation cycle is very long, even need an annual one assessment, such as maintenance costs, settlement losses, etc., it may be difficult to discover the problems in the process through data analysis. For projects with a long assessment cycle, in addition to quantitative indicators, assessable qualitative indicators should be developed as the basis of the stage assessment, which not only strengthens the behavior control in the process, but also enables the workers to get their due rewards and punishments in time, improves the enthusiasm of cost control of workers, and lays the foundation for creating a good environment for responsible cost management.
(3) With the performance assessment to consolidate the implementation of responsible cost
The purpose of cost assessment is to objectively and truly evaluate the final results of cost management. The performance appraisal system with clear authority and responsibility, rewards and punishments will put the implementation of the responsibility cost of the mixing station into practice, and mobilize the enthusiasm of workers to strengthen cost management through the performance incentive and restraint mechanism. However, in practice, it should be noted that the rewards and punishments are not honored, or only rewards and punishments or heavy rewards and light punishments, so that workers feel the same with or without doing, which seriously frustrates the enthusiasm of workers and makes them lose trust in the enterprise, which is not conducive to the development of cost control work.
(I) Main Conclusion
The responsibility cost control of concrete enterprise is throughout the whole production and supply process, and it is difficult to manage all aspects. As the responsibility center at the enterprise level, the director of the mixing station is the first responsible person for the management of responsibility cost, and each employee as the main body of cost control is responsible for different responsibility cost, and the cost is effectively controlled within the scope of their respective responsibilities. Unifying responsibility and cost, decomposing the cost level by level according to responsibility, forming job responsibilities, exposing the problems in management through the difference analysis of data, with performance assessment, clear responsibility and clear rewards and punishments, have been implemented and achieved good results in practical application.
(II) Research shortcomings and prospects
In order to better reflect the relationship between responsibilities and rights and to implement targeted management for specific projects, it is more conducive to cost control and profit improvement to take single project as a unit to account for its revenue, expense and profit and to conduct assessment. However, since concrete enterprises still belong to the relatively low degree of automation and sloppy management, their production data collection is not very accurate, and a large amount of production data statistics and accounting still rely on manual work, and the cost allocation standards are difficult to collect, which is difficult to give