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Gambling Section 53 Material Costs

Kang Runlai nodded his chubby chin vigorously twice, with a kind smile on his face. Just as he was about to speak, Anderson got in front of him and said loudly: "Mr. Niu, what you just showed

Those pictures, in the professional terminology of journalists, are called "staged shots"! No matter how ugly the original appearance of those things is, it is still easy to find the beautiful side of it and take pictures of it...

What I care about is, how can you make these improved states permanent and prevent them from rebounding to the pre-improvement state?"

Niu Xiaobai quickly replied: "Mr. Anderson, you asked this question very well! Indeed, everyone is saying that if the '5S On-site Management Method' is not implemented well, it will be a movement like a storm.

After the exercise, everything will return to its original state. In order to prevent this from happening, our company's '5S Promotion Committee' has standardized and institutionalized our practical experience and successful practices, and formulated inspection standards for each process;'

Members of the 5S Promotion Committee conduct inspections in accordance with these standards regularly or irregularly, and link the scores obtained from the inspections with the performance bonuses of the machine shop employees, which ensures from the institutional level that the production line employees are motivated to implement 5S.

good."

Pei Yuan was very satisfied with Niu Xiaobai's impeccable answer and cast an approving look at him. Dong Xiaoya also quietly gave Niu Xiaobai a thumbs up.

But Anderson didn't buy it. He shook his head vigorously, stared at Niu Xiaobai's face with his big dark blue eyes, and said in a very arrogant tone: "What you heard may not be true, or even just...

Even what I see may not be real! The pictures you showed me are like describing a very beautiful fairy tale to me... It's a pity that I have been to your company's production site and I had this experience once

A very unpleasant visiting experience. From the bottom of my heart, I simply do not believe that your company can bring your production site management level to a new level in such a short period of time. The pictures you showed today are just

It’s just a show!”

"This?" After hearing Anderson's words, Niu Xiaobai didn't know how to answer for a moment. He looked at Pei Yuan with pleading eyes.

Pei Yuan laughed and said calmly: "I can understand Mr. Anderson's concerns. If I were him, I would have the same feeling. That unpleasant experience was not

A few pictures can easily explain it... Mr. Kang, and Mr. Anderson, I suggest you two go to our Hangzhong branch to have a look. If the pictures that Mr. Niu Xiaobai just showed are just

It's just a show, the production site is still managed as chaotically as before and nothing has changed at all. If this is really the case, no matter what decision your company makes, I will support you and I will never say a word for them again!"

The reason why Pei Yuan dared to say these words was that he was confident. Before visiting MKL Company, Niu Xiaobai accompanied him to visit Fuma Company's machining workshop. The clean and tidy aisles, reasonable material layout, and positioning and marking

The placed tools and the various forms of visual management projects were all new to Pei Yuan, and he praised Niu Xiaobai without hesitation on the spot.

Anderson's towering aquiline nose snorted: "You Chinese have an old saying, it's called 'three feet of ice, not a day's cold.' After such a sports-style assault of yours, even if the production site suddenly changes

It has to be clean and tidy, but the bad habits of the production line employees cannot be fixed for a while.

After the change, can you guarantee the quality of our products? This is a big question in my mind right now!" After saying that, he turned his face to the side and stopped talking.

Anderson's harsh words suddenly made the atmosphere in the conference room very awkward.

At this time, Kang Runlai happily pointed at Niu Xiaobai and said to Pei Yuan: "Old Pei, not bad! This young man is really good. When we are free, we will go to Hangzhong City together.

I will come to your door to ask for advice." It is obvious that Kang Runlai is a veteran and knows how to adjust the atmosphere of meetings at critical moments. Moreover, Pei Yuan can see that there is a division of labor between Kang Runlai and Anderson.

, one is responsible for playing the red face, and the other is responsible for playing the bad face.

After hearing these words from Kang Runlai, Pei Yuan also shouted: "You are welcome at any time! Lao Kang, did you know? I also have a few bottles of old wine in my villa in Hangzhong City, waiting for you

I’m waiting for you to come and taste it!”

Kang Runlai showed joy on his face: "Is it true? Then I'm not welcome!"...

Kang Runlai and Pei Yuan exchanged pleasantries and small talk at the right time, transitioning the topic very well, and the first topic ended without a trace. Because Niu Xiaobai was very well prepared in advance and performed very well on the spot.

Excellent, so the topic of production site improvement was passed smoothly without any danger.

According to the agenda agreed upon in advance by both parties, the next step was to discuss the procurement of parts for the new project hosted by Anderson. Dong Xiaoya, as the sales manager of Fuma Company, came to Kang Runlai and Anderson each submitted a copy of the procurement of parts from MKL Company.

quotation.

Anderson glanced at the quotation casually, and immediately said loudly with an exaggerated expression: "Oh my God! You actually charge 98 yuan for a stepped shaft with a total length of 300 mm? Did I read it wrong? Mine

There’s nothing wrong with your eyes, right?”

Seeing Anderson's artificial performance, Dong Xiaoya felt a wave of nausea in her heart. She replied patiently: "Mr. Anderson, you read that right! After the calculation by the cost accountant of our Finance Department, according to your price,

According to the processing requirements, delivery location and payment terms set out in the company's drawings, the stepped shaft you want does cost 98 yuan."

Anderson opened his dark blue eyes wide, looked at Dong Xiaoya with a wicked smile and asked: "98 yuan! How did you calculate the 98 yuan?"

Dong Xiaoya continued to explain patiently: "Mr. Anderson, you also know that our manufacturing costs are divided into two parts: fixed costs and variable costs..."

Variable costs refer to the costs paid to various variable production factors, such as the purchase of raw materials, worker wages, electricity bills, etc. This cost changes with changes in output and is often paid after the actual production process begins.

Compared with variable costs, fixed costs refer to the total cost that can remain unchanged within a certain period of time and within a certain range of business volume, regardless of the increase or decrease in business volume. For example, corporate administrative expenses, sales expenses and workshop production management personnel

Salaries, employee benefits, office expenses, depreciation of fixed assets, repair expenses, etc.

"Okay, okay... don't go too far, just tell me more directly: What percentage of the material cost of the stepped shaft I want accounts for your selling price? Or roughly

How much is it?" Anderson interrupted Dong Xiaoya rudely and asked loudly.

The various production costs of industrial enterprises generally account for what percentage of the product selling price is reasonable.

? Regarding this issue, each company does not have exact figures. Generally speaking, it is related to factors such as business methods, business varieties, competitiveness, product technical content, etc.

Dong Xiaoya answered bluntly: "About 50%!" Regarding the cost composition of MKL's new product quotation, Dong Xiaoya vaguely remembered that in the financial statements given by Chen Wanshi, their proportions were roughly as follows: Material costs accounted for

50% of the selling price, 20% of the labor cost, 10% of the machining fee, 3% of the management fee, 5% of the tax, and 12% of the profit.

Anderson half-squinted his eyes, raised his head slightly to look at the ceiling, and murmured: "50%, which is 49 yuan... The material I use for this part is 40 chromium, which is currently 40 per ton on the market.

The price of chrome round steel is about 4,800 yuan to 5,000 yuan...that is to say, at most 5 yuan per kilogram! The total weight of my part is 1.5 kilograms, and the material cost is 7 yuan and 50 cents.

…”

Having said this, Anderson looked at Dong Xiaoya with wide eyes, and said with an incredulous look: "I just roughly calculated that the material cost of my part is only 7 yuan and 50 cents, and you are actually asking for a price

49 yuan? The products you sell are more profitable than white powder!"

Hearing such a ridiculous material cost calculation, Dong Xiaoya couldn't help but smile and asked: "Mr. Anderson, isn't there any cutting amount during the machining process?"

"Oh? Yes, yes!" Anderson said, pretending to be enlightened: "Ms. Dong, you are right! I ignored this problem. According to my calculations, from rough to finished parts, about 40 pieces need to be cut.

About % of the material... 1.5 kilograms divided by 60%, which means that the blank of this part requires 2.5 kilograms of raw materials. If calculated at 5 yuan per kilogram, it is only 12 yuan and 50 cents... Even so

, the difference between 12 yuan and 50 cents and the 49 yuan you want is not that small!”

"Haha! Mr. Anderson, the material cost we are talking about here refers to all the costs in the entire process from the purchase of raw materials to the completion of product production and shipment to customers. For example, the factory specifications of those raw materials are generally 6 meters

For one piece of steel, there will inevitably be losses at the beginning and end of the material during the cutting process. What you want is a 300 mm part. Should we just buy a round bar a little longer than 300 mm in the market? If that is the case,

Then the price is not the 5,000 yuan per ton you mentioned..."

Dong Xiaoya continued to explain methodically: "In order to achieve the most economical purchase price, we purchase large quantities in economic batches. This not only accumulates a large amount of funds, but also takes up our storage space and increases our

Storage and transportation costs, transportation costs, risks of material loss... Material costs also include necessary heat treatments, such as quenching, tempering, quenching, etc. From a cost accounting perspective, these are the costs of raw materials, and we must

Take these costs into account..."

Anderson spread his hands, shrugged, and said helplessly: "That's your business! I'm your customer. To me, the value-added part of the material cost of this part is only 12 yuan and 50 cents.

The rest are all non-value-added parts. The fact that you charge such a high price in terms of material cost shows that the proportion of your non-value-added parts is too high. You have to provide me with a feasible solution to effectively reduce the material cost of this part.

If it goes down, it will be close to 12 yuan and 50 cents! I cannot accept the current price."


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