What are the problems faced by modern enterprise production management at present?

As we all know, the implementation of production management in today's social enterprises is conducive to strengthening and improving enterprise management. A perfect enterprise management system is an indispensable part of modern enterprise production management. How to use and introduce modern enterprise production management correctly is a problem that we must think deeply in enterprise management. On the basis of analyzing the disadvantages and reasons of the long-standing enterprise production management mode in China, this paper systematically analyzes many problems existing in the production management of Chinese enterprises at present, and puts forward some improvement measures on how to improve the production management level of Chinese enterprises. \x0d\ 1。 Problems in production management of modern enterprises \x0d\ 1. Can not meet the needs of enterprises to implement comprehensive enterprise production management. \x0d\ The traditional cost management system fails to adopt flexible and diverse cost methods, which makes the cost management fall into a strange circle of reducing costs simply for the sake of reducing costs, unable to provide the correct information needed for decision-making, unable to deeply reflect the business process, unable to provide the cost information of each operation link and the causal relationship of each link. Sometimes, even those who prepare cost reports find it difficult to explain clearly the cost composition of their products, thus misleading the formulation of business strategies. \x0d\2。 The concept of enterprise production management is backward. \x0d\ China enterprises generally have backward production management concepts, and there are deviations in understanding the scope, purpose and means of production management. Many enterprises still limit the scope of production management within the enterprise, or even only include the production process, while ignoring the cost behavior management of other related enterprises and related fields. The purpose of production management is only to reduce costs, and less attention is paid to the effectiveness of costs from the perspective of efficiency. In traditional production management, the purpose of production management is attributed to reducing costs, and saving has become the basic means to reduce costs. From the perspective of modern production management, it is not difficult to find that there are conditions and limits to reduce costs. In some cases, controlling costs may lead to the decline of product quality and enterprise benefits. Therefore, this kind of cost management is a kind of negative rather than positive cost management, and these backward concepts can no longer adapt to the increasingly competitive economic environment. \x0d\3。 Profit drive leads to distortion of cost information. \x0d\ Under the condition of market economy, enterprises are market-oriented, but some managers have not adapted to the changes of external economic environment and established the concept of market competition, which makes the production management of enterprises unable to play its due role. Even some business leaders abuse power for personal gain and encroach on state property, which distracts enterprises and prevents them from strengthening cost management. In addition, the managers of state-owned enterprises have great mobility and short contract period, which makes the behavior of enterprises have obvious stages. In order to highlight the work performance during his tenure, he paid little attention to the development potential of the enterprise. In terms of cost division, adjustment of cost variance, depreciation accrual, overhaul, inventory gain, inventory loss, bad debt loss and deferred or accrued inventory, there were some phenomena such as not mentioning provision, not sharing, and artificially adjusting costs. This makes it difficult for subsequent managers to improve the production management of enterprises. Even in many cases, subsequent managers have to continue to falsify cost management data to whitewash financial statements in order to achieve their goals or other purposes. \x0d\4。 Unable to adapt to the ever-changing external economic environment. \x0d\ Enterprise production management is an important part of enterprise economic management, which is closely related to the external economic environment. At present, there are two main changes in the economic environment that have the greatest impact on the production and operation of enterprises: first, the establishment of a buyer's market for products in China; Second, it refers to the change characterized by electronic technology; Both of them have a great impact on enterprises as the main participants in social production activities. At present, with the change of market structure from seller's market to buyer's market, the product cost structure has also changed, the proportion of productive expenses has decreased, and the proportion of circulating expenses has been increasing. However, the traditional production management in our country is too limited to the production field. The main means of production management is to reduce direct materials, direct labor costs and manufacturing costs, ignoring the control of costs incurred in product development, sales and after-sales service, which can not meet the needs of modern enterprise production management. \x0d\5。 The division of labor is too fine, and human resources are wasted seriously. \x0d\ The division of labor within enterprises is becoming more and more detailed, which requires enterprises to carry out a high degree of collaborative management, otherwise the management cost of enterprises will be too high. In addition, too fine division of labor complicates enterprise management, which is not conducive to the improvement of enterprise management efficiency, thus bringing some inefficient costs to enterprises, causing direct economic losses or serious waste of human resources, which is also a reason for the increase of enterprise management expenses. Due to the increase of division of labor and cooperation, the transmission time of information within the enterprise is prolonged, and unnecessary stay links are added, which leads to the loss and distortion of information to a certain extent and the difficulty of information feedback. This may increase the possibility of enterprise decision-making mistakes and lead to an increase in the cost of enterprise management mistakes. \x0d\6。 The cost management method is out of date. \x0d\ Although some enterprises in China have tried advanced production management methods and achieved good results, on the whole, the production management methods of enterprises are still very old and can no longer meet the requirements of the economic environment. At present, the development trend of world production is the mode of small batch and multi-variety, because the preferences of buyers are not exactly the same. With the development of production, buyers can ask the factory to design and produce their most satisfactory products according to their own needs, and the factory can also ensure buyers to obtain ideal products efficiently in a short time. In this case, there may be only a few identical products or even no two identical products on a production line, so this production method will be suitable for calculating the cost by batch method. At present, only 5.7% of enterprises in China use the batch method to calculate the cost, which shows that the production organization in China is still relatively extensive and insufficient attention is paid to the consumption personality, thus simplifying the choice of cost accounting methods accordingly. Standard cost, planned cost and target cost are popular production management methods in modern enterprises. According to the survey of enterprises, 565,438+0.4% enterprises have adopted more popular modern cost management methods. According to the survey of enterprises, 5 1.4% enterprises adopt target cost method, 38.9% enterprises adopt planned cost method, and 18. 1% enterprises adopt standard cost method. However, advanced activity-based costing and cost planning methods have not been popularized in enterprises. \x0d\ II。 Countermeasures for strengthening enterprise production management \x0d\ 1. Means to realize modern production management. \x0d\ With the development of market economy, enterprises can no longer simply equate cost management with cost reduction, but should optimize resource allocation and manage capital output efficiently. Therefore, enterprises should not only pay attention to the production cost of products, but also pay attention to the benefits of their products in the market. Especially in today's high-speed development of science and technology, it is impossible for enterprises to gain advantages simply by reducing costs. In the era of knowledge economy, enterprises should rely more on technical input, so as to produce greater benefits, that is, the so-called relative cost reduction in modern production management, so as to improve cost efficiency. \x0d\2。 Introduce advanced production management methods and means. \x0d\ In the modern manufacturing industry, the proportion of indirect expenses has greatly increased, and the structure and ownership of indirect expenses have also changed completely. Many expenses even occur completely outside the manufacturing process, such as designing the production process, organizing and coordinating the production process expenses, organizing the order expenses, etc. Combined with the manufacturing environment of modern technology and the needs of flexible customization production, it has formed and developed, reformed the distribution method of manufacturing expenses, made the product cost and the period cost tend to be consistent, and greatly improved the authenticity of cost information. \x0d\3。 Adjust the cost strategy to adapt to the external economic environment. X0d With the development and change of social and economic environment and the continuous innovation of high-tech and management science, the scope of cost management is expanding day by day. The traditional production management scope of an enterprise is mainly the internal production and operation process of the enterprise, and the supply and marketing links of the enterprise are not considered much, and the external value chain is turned a blind eye, which makes it impossible for the enterprise to obtain a comprehensive development and competitive strategy. However, for enterprises in a developing and competitive market environment, it is more necessary for enterprise production management to pay attention to the influence of external environment. Therefore, cost management should be considered comprehensively in the whole market environment. Through understanding the value chain of the whole industry to carry out cost management, it is more helpful to realize the strategic objectives of enterprises. Therefore, the production management of modern enterprises includes not only the control of production costs, but also the control of circulation costs, as well as the control of research and development and design costs. We should not only control the cost through management, but also manage the cost through technical work. \x0d\4。 Strengthen the basic work of cost management. \x0d\ To implement comprehensive and scientific enterprise production management, we must ensure that there is true, timely and complete cost information. Therefore, the original records, accounting vouchers, statistical data and other basic information must accurately, timely and completely reflect the whole process of enterprise production and business activities and the basic situation of each link. In addition, it is necessary to formulate a perfect cost accounting method. Cost accounting is not only a process of information feedback, but also a process of checking and controlling the implementation of enterprise cost plan. Whether the cost accounting is correct or not directly affects the profit and loss of the enterprise and has a great influence on the business decision of the enterprise. \x0d\5。 Strengthen the concept of cost, implement comprehensive cost management and establish an effective incentive and restraint mechanism. \x0d\ At present, many enterprise leaders and engineers and technicians don't know about the cost, so they generally don't know what effect their designs, processes, plans and measures will have on the product cost. Therefore, to strengthen the production management of enterprises, the first task is to improve the awareness of the employees on cost management and enhance the concept of cost. Therefore, we should implement the principle of combining technology with economy and paying equal attention to production and management, publicize the cost consciousness of all employees, take measures, actively hold various cost training courses, and improve relevant professional knowledge. \x0d\ To sum up, with the development of economy, production management has become more and more complicated, especially modern production management is closely related to scientific and technological progress. Deepening the reform of production management has always been a prominent and urgent problem. Whether the production management level of an enterprise can be improved with the development of the situation and whether the operation can be carried out smoothly depends on the feedback level of cost information. Therefore, only by constantly improving the level of information management, absorbing and drawing lessons from the successful experience of Chinese and foreign enterprises in production management as much as possible, grasping the opportunity, and improving the level of enterprise production management in time, can enterprises truly become stronger in the market competition.