非标准化产品成本管理及控制

随着社会经济的迅速发展,企业产品品种不断多样化,产品生产过程也日益复杂化,非标准化产品(以下简称非标产品)的生产在企业占比越来越大,在此背景下,探讨财务人员如何结合企业发展特点及时准确进行非标产品的成本核算具有重要的意义。

本期价值要点：

l非标产品的定义及特点

l非标产品制造的成本管理难点

l分析非标产品成本核算要求

同行案例：

l情景一：生产非标产品的企业如何进行成本控制？和生产标准品有区别吗？是不是可以理解为按产品的预算来控制呢？

l情景二：生产的元器件产品,都是为客户定制的非标产品,虽然从产品大类上有上百种看似"标准"的产品归类,但其实,每一个做出来的成品之间没有哪2个是完全一样的。现在产品的不合格率高,工序之间的半成品也很多,工序生产能力也不平衡. 我本来想在工序之间设立半成品的库存超市,但是由于做都是非标的东西,所以根本没有办法设立工序间的库存.我看了一下,只有一些材料和零部件是标准的,可以设看板超市...请教各位,针对这个问题有没有比较好的解决措施来建立连续流动和均衡生产?

注：本次活动是F-council会员的经验分享，类似企业经验分享讨论会，不属于讲课性质，因此内容会有扩散，请各位会员知悉。

分享企业
泰马克精密铸造 Paula
欧朗科技(苏州)有限公司 Evonnie
德乐食品饮品配料(日照)有限公司

流程安排：

14:00 会议开始 主持人致辞

14:05 非标产品制造的特点及其成本控制难点

l非标产品及其特点

l非标产品的成本管理难点

14:30非标产品制造的成本控制方法的主要内容及其实施

 主要内容：

——非标产品制造企业成本控制要点

具体实施过程：

——建立项目管理组织结构

——实行合同评审制度，加强非标制造前的成本测算和确认

——编制成本定额，实行成本预算制度

——统一成本信息系统

——实行制造费用“标准化分摊”，公平反映项目的制作成本

——建立QS制度，加强对成本的控制

——实行成本否决，加强项目管理的考核

15:00非标产品制造成本核算的步骤及难点

l必须有设计部门BOM作为领料及核算的依据

l生产部门任意更改工单造成成本不准确

l工时及机时的数据采集比较困难，易造成成本核算不准确

l实际成本与标准成本比较存在较大差异

15:30 现场接入提问

15:45 活动结束

With the rapid development of social economy, the enterprise products diversification, product production process is increasingly complicated, non-standard products (hereinafter referred to as the non-standard products) production proportion in the enterprise is more and more big, in this context, to explore how financial personnel combining with the characteristics of enterprise development for non-standard products in timely and accurate cost accounting has the vital significance.

Key Point

lThe definition and characteristics of non-standard products

lNon-standard product manufacturing cost management difficulty

lAnalysis of non-standard product cost accounting requirements

Peer Case

Situation 1: The production of non-standard products enterprise how to carry out cost control? And production standard is there a difference? Whether can be understood as a by product of budgets to control?

Situation 2: Products, production of components for customized non-standard products, although there are hundreds of seemingly from the product categories of "standard" products category, but in fact, make each product between no two are exactly the same. Now products high fraction defective, between processes of semi-finished products is very much also, process production capacity is not balance. I was hoping to set up the semi-finished products in process between inventory supermarkets, but because of doing things are target, so there is no way to set up between process inventories. I looked at it and only a few materials and parts are standard, can set up list supermarket... Consult everybody, do you have any better solution for this problem to establish a continuous flow and balance production?

Speaker

Essel Packing (Guangzhou) Limited  Betty

Agenda

14:00 Opening

14:05 The characteristics of non-standard product manufacturing and its cost control difficulty

lNon-standard products and its characteristics

lNon-standard product cost management difficulty

14:30 Non-standard products made in the main content of the cost control method and its implementation

Main content：

——Non-standard products manufacturing enterprise cost control key points

Specific implementation process：

——In order to build a project management organizational structure

——a contract review system, strengthen the non-standard manufacturing cost is calculated and confirmed before

——preparation of cost quota, applies a system of cost budget

——cost information system

——implement manufacturing expenses "standardized contribution", fair reflects the production cost of the project

——establish the QS system, strengthen the control of cost

——cost veto, strengthening the management of the project evaluation

15:00 Non-standard product manufacturing cost calculation steps and the difficulty

lThere must be a BOM as the basis of the acquisition and design department

lThe production department cost caused any change order is not accurate

lWorking hours and machine data acquisition is difficult, easy cause cost accounting is not accurate

lThere are large difference between actual cost and standard cost comparison

15:30 Q&A

15:45 End