Investigation report on strengthening computer management with computer information technology for cigarette and steam sets

Enterprise management is an old topic, but how to refine management, how to strengthen the system, how to strengthen the means, has not been resolved for a long time. Through years of using computer networks and unified financial software, Yantai Automobile Manufacturing Co., Ltd. actively explored the integrated management of internal capital flow, logistics and information flow, activated funds, strengthened monitoring, and promoted the deepening and refinement of enterprise management. And hardening, its experience is worth learning.

1. Why does a difficult company spend money on computer information technology to strengthen management?

Yantai Automobile Manufacturing Co., Ltd. is a medium-sized enterprise with 2,600 employees and 320 million yuan of assets, mainly producing light-duty vehicles, agricultural transport vehicles and tractors. Since 1993, although the sales revenue of the plant has increased year by year, the economic benefits have fallen sharply, and production and operation have become increasingly difficult. Facing the increasingly fiercely competitive market environment, enterprises feel that the original empirical management mode, backward management methods and opaque information feedback mechanism are very unsuitable for the new situation. It is urgent to apply modern computer networks and unified financial software. Management innovation.

First, the accounting and control of costs urgently require enterprises to use computers for management. Due to the complicated structure of automobile products and various parts and components, in the process of product development, in the past, manual labor by accounting staff, only a few days and nights of work can only calculate the approximate comprehensive cost, it is difficult to timely and accurately determine the price of products with market competitiveness. . After many new products were put into production, the company found that the design cost of new products was too high, and the price could not be stopped due to market acceptance.

Second, the accounting and management of funds urgently require enterprises to use computers for control. The balance of funds occupied by the sales department of the factory is over 100 million yuan. Most of them are stored in more than 430 dealers across the country in the form of goods. It is difficult for enterprises to timely and accurately grasp the changes in inventory at each point of sale. The problem of inconsistent accounts has occurred from time to time, accounts receivables remain high, and bad debt risks are difficult to prevent. In 1995, the factory organized more than ten accountants for a year, and checked with the dealers to issue goods and accounts receivable. It found that the company’s own book records were more than 1,100 errors, and only the potential losses of the goods were lost. There are many yuan. In the management of reserve funds, the traditional manual operation can only provide the total book value of inventory materials and spare parts, but the storage time and inventory quantity of specific materials and spare parts are not mastered, resulting in over-storage, backlog, damage, etc. The situation is very serious. At the time of inventory, the company found that the V-belts in the warehouse can meet the production needs of the company for more than 10 years.

Third, the weak basic management urgently requires enterprises to use computer technology to strengthen. From the inside of the enterprise, the lack of basic data, the quota of material consumption and the consumption of working hours are not allowed. It is impossible to implement fine production, tap potential and reduce consumption, and it is impossible to carry out scientific assessments on production workshops, sales departments, purchasing departments and warehousing departments. In particular, financial information lags behind logistics information and market change information, and data is often distorted. It is difficult for policy makers to understand the changes in the financial status of enterprises and the allocation of internal resources to respond quickly to market changes.

Fourth, the various rules and regulations of enterprises urgently need to use computer means for hardening. In the past, the rules and regulations were only hung on the wall and written in this book. There is no strong means to ensure the effective implementation of the system. There are rules that are not followed, and the drawbacks that are difficult to follow are difficult to overcome. The moral hazard cannot be controlled. The scientific and standardized management program Hard to harden.

Second, how to use computer network and software to deepen and refine enterprise management

Since 1996, the factory has focused on financial management, focusing on cost management, focusing on cost management, focusing on procurement, warehousing, production, sales and other outstanding issues such as unclear information, unclear accounts, and Shandong Langchao Guoqiang Software Company. After the difficult principle, it has invested more than 2 million yuan to develop the "Yantai Automobile Manufacturing Plant Modern Enterprise Management Information System". The system is based on a main server, and has 46 workstations in various workshops, warehouses, production, supply, sales, finance and other related offices. The subsystems are closely linked through the financial management subsystem. “Information integration, process integration, and functional integration” have realized the data sharing between the financial system and sales, supply, production and other systems, providing a powerful means for enterprises to improve the level of financial funds management. The financial management subsystem has established a unified computer platform, which is multi-level accounting for primary accounting, one original voucher is entered once, the warehouse, workshop, factory department's business accounting, statistical accounting, accounting, voucher production, printing, each The registration of the ledger and the general ledger is all automatically completed by the computer at one time, and the account book can be flexibly queried, counted and printed.

The sales management subsystem is connected with the Golden Tax System. After using the Golden Tax System to enter and print sales invoices, it is automatically transferred to the sales management subsystem, automatically compiling sales vouchers, automatically registering financial product sales, issuing goods, and accounts receivable. , should pay taxes and other books. At the same time, aging analysis and bad debt estimation can be carried out to realize 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 purchasing department and the finance department; automatically completes the registration, reversal and dynamic changes of accounts payable for various accounts payable. In addition, the subsystem can also conduct assessment and supervision of material procurement costs, non-contract suppliers, purchase prices exceeding the contract, software systems can automatically warn and require audit.

The warehousing management subsystem records the receipt, distribution and storage of various inventories, timely and accurately grasps the consumption of each inventory, and collects various inventory costs into various cost items and cost objects, which is the cost of the enterprise. The accounting provides basic data and dynamically reflects changes in inventory funds.

According to the production plan and the actual inventory at the end of last month, the software system can calculate the gross demand and net demand of the materials according to the assembly bill of materials, and automatically calculate the parts procurement plan and the production plan of the self-made parts. The process, manufacturing and manufacturing are managed in parallel, and the whole process management of various logistics and business flows is realized from beginning to end.

The cost-calculating element system can complete the standard cost of products or parts, calculate the standard cost and standard cost difference between the finished product or the self-made semi-finished product, and can control the difference between the price cost and the cost of consumption, and analyze the change of production cost for the enterprise. The reasons provide detailed information and make it possible to implement standard cost and liability costing.

The basic data subsystem can provide process information and product structure information for the production planning system, provide working time quota and material consumption quota standard information for cost control, and can automatically read the latest unit price of the purchase invoice through the assembly bill of materials, and calculate instantaneously. The material cost of the product is provided, and the first-hand data is provided for the production decision. Product developers can calculate the design cost of new products at any time, providing a powerful support for companies to develop marketable products.

Third, the results achieved

1. Improve the ability to monitor and manage weak links

From the perspective of procurement, it is now possible to accurately grasp the purchase quantity, total quantity, purchase price of the previous year, purchase cost, and current purchase price of the product in a certain period of time, so that the reduction of procurement cost can be calculated in a timely and accurate manner. Reduce the rate, calculate the material procurement savings of each department, and reward and punish accordingly. This has strengthened procurement management and saved more than 9 million yuan in procurement costs in 1999 alone.

From the perspective of warehousing, the system can decompose various stock components in layers, and the components contained in one car assembly can be decomposed to 7 levels up to the screw. The coding, model, specification and name of the materials can also be clearly reflected in the system. Not only can the reserve fund occupancy be reflected in the total amount, but also the excess reserve time and excess reserve amount of each material can be counted. It also provides automatic alarm for the occupation of raw materials, which provides a possibility to control inventory costs, increase inventory turnover, and reduce unreasonable capital occupation. From the sales link, the system can query the detailed information such as the model, quantity, time and destination of the goods issued by each dealer at any time, so as to avoid the loss caused by long-term occupation or storage of the goods. It can also accurately reflect the aging structure of accounts receivable, effectively control the size of accounts receivable, and reduce the loss of bad debts. At the same time, the original voucher is processed directly by the computer, so that the mis-account rate of the accounts receivable is almost zero, which solves the problem of the current account mismatch of the financial staff.

From the perspective of cost control, the system provides detailed data on product cost structure conveniently and quickly, combines standard cost control with responsibility cost assessment, compares standard cost with actual cost, and serves as the basis for workshop assessment and cost control. Really implemented in the workshops, teams and individuals, so that the economic responsibility system has a basis for evaluation, and the transition from cost accounting to cost control has been realized.

2. Reduced capital occupation

Now the plant can fully grasp the inventory and the type and quantity of the goods to be stored, which will create conditions for timely revitalization of stock assets and avoiding the long-term storage of stocks. In the past few years, the warehousing department handled 1245 back-up commodity vehicles in a timely manner, and recovered 29 million yuan of goods. The sales department passed the age analysis, and the situation of the accounts receivable was well known. The collection of goods was justified, and the accounts receivable of 430 dealers nationwide. The basic age of the account is controlled within 3 months, which greatly reduces the risk of bad debts. According to the timely prompt of the computer automatic alarm system, the purchasing department actively retires the inventory of more than 10 parts and components such as engines and front and rear axles that are not needed for production. Reduce the capital occupation by 5.532 million yuan.

3. Improve the quality and level of financial management

Through the use of financial and business integration management software, it has fundamentally solved the long-term troubles of the company's departments and finance, warehouse and finance, warehouse and workshop, workshop and financial information communication, account inconsistency, account inconsistency, account The problem of inconsistent information islands has set up a bridge between financial information and logistics information. Now, from the factory manager to the general manager, you can read the required information at your own time in your own office. The important information in the past is concentrated in a few key positions and the information asymmetry of the individual is also The solution is solved. The application of computer management software not only greatly improves the efficiency of accounting work, but also extends the field of accounting work, which makes accounting accounting a big step toward management accounting.

4. Promoted the hardening of the management system

Through the use of a unified software, the company's rules and regulations are hardened into computer programs, so that the production and operation behavior is regulated. Now, if the program is not in accordance with the regulations, the computer will not be able to operate. Even the business leaders must strictly abide by the legal procedures and organize production and operation activities within their own licenses. In the past, the situation of not following the rules was basically eliminated before the unselfish program of the computer, which greatly reduced the interference of human factors.

Fourth, a few revelations

1. Enterprise management should be refined and deepened with new means

Enterprise management work must be deep and fine, and there must be a large amount of basic data to support it. If the cost is not accurate, the consumption quota is unclear, the rules and regulations will be difficult to implement, and the assessment will be unfounded. However, it is not only slow, inefficient, but also inaccurate to process, organize, and transmit various information in the production and operation process by hand. Therefore, to solve the problem of “hands short” in management, only by means of computer means, fundamentally changing the traditional and backward management methods can adapt to the objective requirements of organizing socialized large-scale production under market economy conditions. With the maturity of computer information technology, the popularity of microcomputers, the simplification of operational skills, and the change of corporate management concepts, the time has come to fully strengthen and improve management using computer networks and unified financial software.

2. Management innovation and improvement is more than just buying new computers and software.

Introducing computer technology to improve enterprise management, not only to buy a few new computers, to connect to the Internet, to install new software, but to make major changes in many aspects such as corporate management concepts, internal financial management systems, capital operation methods, and production organization forms. . Therefore, up to the corporate leadership team, down to all employees must update their concepts, improve their quality, accept and adopt new management methods, in order to give full play to the role of computer and management software, and achieve management innovation.

3. Improve the standardization level of fund supervision by applying computer programs

At present, the existing management and supervision systems of enterprises are incomplete, and there are many regulations and regulations, but they often have many discounts in actual implementation. The practice of Yantai Automobile Factory shows that the use of computer networks and financial software can improve the level of supervision in two aspects. The first is to harden the rules and regulations by turning the various rules and regulations of the enterprise into computer application management programs. The second is to timely grasp the funds and logistics information in the business operation, so that the post-event supervision can be turned into the supervision of the matter.

4. Strengthening enterprise management should take financial management as the main line

Financial information is the intersection of all kinds of information of enterprises, and it is also the basis for supporting business decisions. Enterprises using computer networks and management software should follow the general rules of enterprise information development. From the experience of many domestic enterprises, it is a feasible way to gradually promote the application of computers and software from the financial management, logistics management, and production management from low to high in order to focus on financial management. Enterprises should start with the problems that need to be solved urgently, take the financial information as the main line, and realize the integration of logistics, capital flow and information flow according to the principle of “overall planning, step-by-step implementation, highlighting key points, first easy and then difficult”, and gradually establish The internal information management system with financial cost management as the core lays the foundation for the comprehensive scientific management of the enterprise.