How to reduce the production cost of printing enterprises?

After printing a book or a magazine, the costs and expenses incurred and the processing output value obtained have been collected in the financial department. One question now is how to know whether this order has really created profits for the enterprise, and how much or just a loss. This question can be answered by post-cost accounting. According to the production capacity of the equipment, the processing time of this order in each production department can be predicted, and then the production cost can be obtained by multiplying the hourly price of each department. Add the cost of paper, ink, printing plate and other materials, and you can get the total cost of handling this order. Finally, the order is completed, and then the actual processing time and raw materials consumed are counted according to the data filled in the daily report, and the order is settled, which can truly reflect the actual profit of this order. So it can be said that order settlement and quotation are equally important. Here comes another question: how to correctly calculate the hourly wage to reflect the real situation of this enterprise?

Traditional quotation system

The success of marketing is influenced by four factors: product variety strategy, price strategy, product distribution strategy and advertising strategy. Influenced by China's current consumption level, price plays a leading role in these four factors (or strategies). There are three basic guiding ideas when setting product prices: one is to price competitors, the other is to price market demand, and the third is to price costs.

Taking printing a book as an example, the processing cost usually considers the following items:

(1) raw materials (usually paper, not counting customers' incoming materials);

(2) Graphic processing, typesetting, and film production (excluding films from customers);

(3) The last edition (including imposition and printing);

(4) Printer (text is calculated in order, cover is calculated in color order, and there is a significant difference between textbooks and social business printers);

(5) Postpress processing such as binding (calculated by ten thousand pages, including some packaging materials).

After the total of the above five costs, plus a certain profit of the enterprise, it is the final processing price of the product. If you divide by the total number of prints of this book, you can get the processing price per print. At present, for the printing of non-textbook books, most enterprises quote according to the printing price. Of course, for some products with complex processing technology, such as surface treatment projects for cover (bronzing, glazing, laminating, etc.). ) or there are special requirements for binding, the quotation items should also be increased accordingly, in short, items cannot be missed.

1. If the price is set for competitors, such as the printing of a book, the number of papers and the number of prints, the competitor's offer is 1.25 yuan/India, and our offer is 1. 1 yuan/India. If competitors lower prices, where is our bottom line and what price is our break-even point?

2. If the quotation is made according to the market demand, for example, the processing technology of this product is complicated and only our company can complete it, then the price of competitors does not account for a large proportion in consideration. So, after printing, how much profit can we make by handling this order? How likely is it to get the same order again in the future?

3. The quotation of printed matter is mainly completed by the personnel of the management department, and the quotation personnel are required to be quite familiar with the processing flow of products and the latest market prices of various raw materials, and be careful and meticulous, without missing items. However, if one item is omitted, who will supervise it?

4. After printing, it is easy to calculate the processing output value of this order, but the factory director is concerned about the profit created by this order, not the processing output value. In the process of printing, some special circumstances may happen at any time. For example, the paper consumption was initially predicted as 120 ream, but it may be more in actual operation due to technical level and other reasons; The original estimated printing time was 2 days, but it actually took 3 days, occupying the printing machine 1 day; Due to internal management reasons, the machine waits for paper and printing plates for no reason. So, what kind of statements can reflect this situation to managers in time?

5. Some customers bring a large number of orders and a large processing output value, but the profit rate is not high, which takes up the effective working time of the enterprise for a long time. So, who are our high-end customers?

These are just some questions that managers often ask. In practical work, there are still more problems that we need to figure out. In order to answer the above questions, it is far from enough to rely solely on the traditional quotation system. Therefore, it is necessary to understand another quotation system, that is, quotation based on hourly cost and salary.

Postal cost accounting system

The hourly wage is determined according to the post cost and the total production hours of the cost point (post).

Take the offset printing workshop of a printing enterprise as an example. There are four different color groups, different models and different brands of sheet-fed printing machines. Now these four printing presses are set as four different cost points, and each cost point is represented by a corresponding number. For example, "24 1", "2" means offset printing workshop; "4" means that the printing machine is four colors; "1" means that the print format is folio.

1. Principles of post cost accounting

The principle of post cost accounting is that any cost, whether it is production cost or management cost, must be allocated to each cost point according to a certain proportion. Still taking this four-color printing as an example, the costs that may be charged at this cost point are as follows: ① the original purchase price of the equipment: including its ancillary equipment; ② Net equipment value: estimated value; ③ Depreciation: annual depreciation; (4) Rental of production site: converted into the amount that should be borne by the occupied area of the equipment; ⑤ Personnel cost: the salary of all personnel working in this printing machine (from financial accounting data); ⑥ Floor space: If the production site is owned by an individual, the depreciation expense of the building covering the area of the equipment should still be converted. In order to ensure the smooth progress of production, the corridor should also be shared among the four equipment (four cost points) in this workshop in a certain proportion.

In addition, some expenses that can't be charged according to the actual occurrence must also be shared equally among the four equipments in this workshop. Such as: ① indirect production costs: various cleaning agents, lubricating oil, water and electricity costs (such as workshop air conditioning electricity costs), repair costs; ② Management expenses: salaries of workshop directors, statisticians, inspectors and cleaners; (3) Indirect management expenses: the management expenses of factory leaders and functional departments are allocated to the workshop according to a certain proportion, and then allocated to this printing machine.

The above costs are summed up by year to get the total cost of this printing machine.

2. Method of estimating production time

(1) The equipment plans working days every year.

From the production calendar of an enterprise, for example, 365 days (calendar days)-104 days (Sunday+Saturday)-1 1 day (legal holidays) = 250 days, that is, calendar days minus Sunday, Saturday and legal holidays.

(2) Planned production hours of equipment each year

250 days ×8 hours/day = 2000 hours.

(3) Production hours with an operating rate of 90%

2000 hours × 90% = 1800 hours.

(4) Production hours with an actual utilization rate of 82%

1800 hours× 82% =1476 hours.

3. Several key enterprise production parameters

(1) production time

Calendar days of the whole year-Sundays, Saturdays and legal holidays = equipment planned working days;

Planned working days of equipment-public holidays, work-related injury leave, sick leave, compensatory leave, etc. = depending on the production time of personnel;

It depends on the production time of personnel+overtime time, and auxiliary time = planned production time.

(2) Operating rate

Operating rate refers to the ratio of the sum of formal production time and auxiliary time to the planned working days of equipment at a certain cost point.

Operating rate = [(formal production time+auxiliary time)/post-production time] × 100% = (planned production time/post-production time )×100%.

(3) Actual utilization rate

Actual utilization rate refers to the formal production time of a cost point divided by the sum of formal production time and auxiliary time.

Actual utilization ratio = [formal production time/(formal production time+auxiliary time)] × 100%.

The concept of time has only one meaning for the management department of an enterprise, but each cost point in the production department has production time and auxiliary time, that is, effective time and invalid time, and the sum of the two constitutes the total working time. Although the auxiliary time does not directly participate in production, it maintains normal production, such as minor repairs, changing blankets, changing water wool covers, etc. But the auxiliary time must be maintained in a normal proportion. If the auxiliary time is too long, it will be ineffective, which will inevitably lead to low production efficiency. The actual utilization rate reflects the ratio of effective production time to total production time, and enterprise managers can use this parameter to monitor the work of production departments. The higher the actual utilization rate, the higher the production efficiency of the enterprise, in other words, it means that more time can be provided for printing in the total working time.

4. hourly wage

Through the forecast, we can get the annual cost and planned production time of this printing machine. Assuming that the annual cost is 6,543,800 yuan and the annual production time is 654.38+ 0.476 hours, the hourly wage at this cost point is 6,543,800 yuan/654.38+0.476 hours = 67.75 yuan/hour.

The concept of hourly wage is put forward to explain that whether this printing machine is printing products or not, enterprises have to pay 67.75 yuan per hour for it. With this concept, many problems can be solved. For example:

(1) When the printing workshop does not undertake the production task, there is no income to offset this expenditure, and the machine will lose 542 yuan (67.75 yuan/hour ×8 hours) when it stops production 1 day, which is why many printing enterprises also undertake the processing task even when the orders received are meager, and it can also promote the marketing work of the management department.

(2) In the working hours of 8 hours a day, except the preparation time before printing and the finishing time after printing, the only time really used to create benefits is the time when the machine is printing (the concept of actual utilization rate). The proposal of actual production time can prompt operators to reduce the time for changing plates and debugging machines and spend more time on formal printing.

(3) Help managers answer the previous questions. Why did the task that was originally expected to be completed in 2 days actually take 3 days? By analyzing the daily reports filled out by employees, managers can find the "soft spots" of enterprises, such as what caused the long auxiliary time? Is it because printing can't keep up, paper supply is not in place, or customers make temporary changes to help managers make decisions and improve methods?

(4) Find out where the break-even point is. At this time, the price can not be completely determined according to competitors and market demand. Marketers must be clear about the break-even point of the enterprise, at least to ensure that the sum of the costs of each process of printing this printed matter can offset the processing output value. On this basis, we can talk about competition with competitors and integration with the market.

Possibility of applying hourly wage

According to the current research, many enterprises hope to understand the production cost of enterprises from another angle through the method of hourly wages, and then formulate the best processing price according to the situation of competitors and market demand. The application of hourly wage in enterprises must rely on industry management software, and use computers to process all kinds of data, rather than manual quotation. In the early stage of database establishment, because it involves the determination of many cost points and the reasonable allocation of various costs, the workload is very heavy, but once the preparatory work is completed, hourly wages will make the quotation work faster and more accurate.

In practical application, the first is the appropriate production methods (such as offset printing, gravure printing, etc. ) is selected according to the characteristics of the product, that is, the cost points of each process are determined. After one process is completed, the quotation personnel will be reminded to enter the next process, and the required processing time can be calculated according to the order print, and the production cost can be obtained. There is no need to ask for quotations everywhere to determine the cost of materials, because the inventory of raw materials is real-time, and quotation personnel can inquire at any time. These costs are added up and multiplied by a certain profit rate (the profit rate that the enterprise hopes to obtain) to get the processing price of this order. If the customer accepts this price, the information on the quotation will automatically generate a construction order, which is also the proof of order settlement after the product is completed. By comparing the quoted price with the actual cost, we can know the actual profit of the order, which is convenient for managers to analyze the reasons and make improvements.

References:

. Yahoo . com/shujing 198209/blog/p _ 23/