I. INTRODUCTION The printing industry is an industry that deals with the processing, reproduction, and dissemination of graphic and textual information. All printing, publishing and binding activities involving newspapers, books, booklets, books, etc., are printed. In recent years, due to the wide application of high-tech in the printing industry and the rapid increase in demand for printing business, the printing industry has developed rapidly. According to statistics, there are 15,1955 various printing enterprises in China with more than 3 million employees. With the development of social information, the relationship between the printing industry and people's lives has become increasingly close, and its market prospects have become even broader. However, as far as the domestic printing industry is concerned, it still faces the following difficulties and pressures.
1. The printing technology and equipment have been updated quickly, and the life cycle of machinery and equipment has been shortened, which has led to increased investment in the introduction of technical equipment and corresponding training of personnel.
2. Changes in consumer attitudes have led to increased consumer demand for quality, increased misprinting of print quality, and increased printing company's cost burden.
3. The small-volume, multi-variety, personalized printing trends are obvious, and new requirements are put forward for printing operations.
4. There is a shortage of professional and technical personnel for printing and management, and the cost of personnel training has increased.
5. Most of the domestic printing enterprises are small and medium-sized enterprises, and many lack the perfect system, norms and experience for the modernization management of enterprises.
6. Industry competition is fierce, especially after China's accession to the WTO, the domestic printing industry will face greater global competition pressure.
According to the printing cost, it means that “in terms of currency, the concept of the various expenditures that have occurred or will occur during the production and management of printed products within a certain period of time†is not difficult to see from the various situations listed above. The real issue involved with stress is the issue of printing costs. Therefore, in order to get the printing companies out of the current difficulties and pressures, and make the enterprises embark on the path of sustainable development and maintain long-term competitiveness, in addition to arouse and master high-tech to increase productivity, it is more important to strengthen the printing companies. Management and cost control, through scientific and effective management and cost control to reduce costs, improve the quality and profit of printed products. Because, the fundamental basis for modern companies to participate in market competition is cost leadership or product differentiation. Printing costs, to a large extent, determine the competitiveness and development potential of a printing company. Especially with the customization of service concepts, the networking of information systems and the globalization of market horizons, cost control and its information systems have become increasingly supportive in the decision-making of cost strategies. Only by strengthening the printing cost control can the printing company better make strategic decisions and business decisions in order to improve the economic efficiency and market competitiveness of the company.
However, how can we achieve scientific and effective cost control and achieve the purpose of reducing printing costs? The fundamental way is to find out the key links that affect printing costs, identify problems and eliminate unnecessary waste of costs. However, due to the interlocking and complex internal organization and operation of printing companies, many tangible and intangible operating and production costs are often unwittingly lost and hardly noticeable. Therefore, a complete cost system has become an indispensable tool for printing companies to implement cost control and long-term problems. In reality, there are not many printing companies that now have a complete cost system. Although they all have their own accounting and basic financial systems, most of them are calculating annual surpluses. It is difficult to specify in detail the profit and loss of each batch of prints or the department's responsibilities and issues. At present, the application of cost system in the control of printing costs has attracted the attention of many companies and scholars. In view of this, this paper attempts to apply the perspective of multiple cost systems in the control of printing costs at the same time, aiming at the issue of controlling printing costs. Helpful exploration.
Second, the basic principles of cost control To use the cost system for effective cost control, it is necessary to understand the basic principles of cost control. It includes the following five aspects 2:
1. The principle of comprehensiveness;
2. The principle of combining open source and throttling;
3 The principle of combining responsibility, rights, and benefits;
4) According to the principle of goal management;
5. The principle of exception management.
Third, different cost systems and their significance in cost control The general cost system can be divided into 3:
1) The Job Order System; 2) The Process Cost System; 3) The Standard Cost System.
In addition, this article also puts "time cost system" as a new concept of cost system.
1. Batch Cost System The batch cost system is a cost accounting system 4 that integrates and distributes a lot to a specific product batch. It regards each batch of orders as an independent unit and allocates the direct labor, direct materials and direct apportionment of the orders, indirect labor, materials and management expenses to the cost of the batch of orders. Because the batch cost system is suitable for the industries with prominent batch production characteristics, most printing companies currently use the batch cost system as the basic cost absent, and their cost control is mainly based on the batch cost accounting results as a reference. The batch cost information obtained through the batch cost system is of great significance to the decision-making of the printing company's business strategy, especially for those printing companies that participate in the market competition by adopting the product differentiation strategy. The batch cost information can help them find out the differences. Key success factors.
In accordance with the principles of modern cost control, the focus of cost control has shifted from the simple method of “throttling†such as cost-saving, cost-saving and elimination of waste, to a method of “open source†and “throttling,†with more and more pre-production cost control. People are valued. Under the guidance of the principle of "cost-benefit analysis" (CBA), it is precisely in the category of pre-production cost control that the best business volume with the greatest profit is found through the relationship between cost, business volume, and profit. The application of the batch cost system in the control of printing costs is to find out the relationship between “cost-one-for-profit†by providing batch cost information and deeply analyzing the costs and quantities of different batches of products. The best volume of business that can be printed, thus helping the company to reverse the "wrong printing business, the more profitable" business concept.
2. Step-by-step cost system A step-by-step cost system refers to the cost of bringing together products or services by step or department and assigning them to a large number of nearly homogeneous products. Since the step-by-step cost system is mainly applicable to enterprises that produce continuous, large quantities of similar products or service organizations with homogeneous services and repeated operation steps, it has not been applied to printing companies characterized by product diversification and batch production for a long time. Therefore, its role and application in printing companies have always been ignored by people.
In fact, the step-by-step cost system has very important significance in cost control. Because the step-by-step cost information provided by the step-by-step cost system allows companies to monitor and investigate the unit cost of each step or department in the production process, clarify the problem of cost attribution and discovery costs, and thus the defects in the production process. Links to improve and adjust. Therefore, from the point of view of printing cost control, printing companies can try to use a step-by-step costing system during each batch production to solve the cost problem that cannot be solved by simply relying on the batch cost system, such as exploring the link of unreasonable costs and clarifying responsibilities. Attribution and more complex overhead sharing.
The concept of modern cost control requires companies to implement a comprehensive principle in cost control. This principle includes the cost control of the entire process, all-round cost control, and full-cost control. The application of the step-by-step cost system in the printing cost control is in line with the comprehensive principle of modern cost control.
3. Standard Cost System The standard cost system refers to calculating the unit cost and total cost from past experience before production, and then comparing it with the actual cost for reference, and the essence of which is the implementation of Management by Objective (MBO). MBO is the most effective management method for modern enterprises. It is a kind of democracy that concretizes the established goals and tasks and is based on the human, material and financial resources of enterprises, as well as all aspects of production, operation and management work. , scientific management methods, and cost control is an important part of goal management. According to Wang Chengxi, 6, the standard cost system not only serves as a business plan, motivates employees, and evaluates performance, but more importantly, it has the functions of cost reduction and efficiency enhancement.
4. The Time Cost System
The time cost system mainly refers to the production cost per unit time of the link according to the staff salary, machine cost, and various overhead costs for each working link in the printing process, and the detailed classification of the printed materials to formulate the unit price of the materials.
As we all know, the level of production efficiency is closely related to the cost. To effectively control the cost of printing and reduce costs, improving the production efficiency of enterprises and departments and reducing the production cost per unit time is a crucial aspect. But how can companies understand and assess the productivity and time cost per unit? Although the aforementioned step-by-step costing system can provide cost information for each specific department or work section, it is not sufficient to fully measure and examine the performance of the department or work section. The application of the time cost system just makes up for the above-mentioned deficiencies. It can provide enterprise managers with more detailed information on production efficiency in various aspects, so as to provide decision-making basis for whether or not an enterprise should take measures to improve the process.
Fourth, the implementation of the steps of the implementation of a variety of cost systems in parallel steps such as in the implementation process, the establishment of standards is more difficult. Since there is no uniform standard in the printing industry, different printing companies should establish a standard based on practical principles and make full use of market supply and demand conditions, in-plant equipment and maximum production capacity, and management and technical staff. consider.
V. Summary and Suggestions Cost is a comprehensive economic indicator. Effective cost control involves everyone, everything, and all the time. Therefore, comprehensive cost information is of strategic importance to the cost control of the company.
In summary, the simultaneous use of multiple cost systems has important value in the cost control of printing companies. It not only meets the basic principles of modern cost control, but also provides a new cost control concept for printing companies. Implementing multiple cost systems in the control of printing costs and pursuing the ability to allow companies to comprehensively and timely grasp cost information and identify problems, in order to guide companies to make timely strategic adjustments to operations and decision-making, and to win market opportunities and competitive initiatives. In addition, this article is mainly from the theoretical perspective to explore, there is still lack of practical experience.
Finally, this article makes several suggestions here:
1. Faced with the importance of a sound cost system and effective cost control for printing companies. Make full use of the cost information generated by the operation of multiple cost systems to identify and resolve the cost problems that exist in the company.
2. The combination of multiple cost systems applies only to cost control.
3. Printing companies should consider the nature and characteristics of their industries and products as well as the changing manufacturing environment, and consider the cost/benefit of acquiring, designing, modifying and operating a specific system to select a suitable product accounting system as the company's major cost system.
4. A cost control center was established and various cost systems were directly implemented by the cost control center.
5. The cost control must be long-term, institutionalized and systematic.