Default Category 2011-06-09 19:48:13 Read 0 Comments 0 Word Count: Fujian clothing business owner as the owner with the rest of the industry is basically technical, operational or production of birth, to understand Finance rare. Start time, the boss of a person caught the end from the beginning, Eslite shoes released into the sports apparel market 3Aa, fully able to cope over, let alone play the role of finance, is entirely clear receivable, accounts payable on the line high imitation shoes wholesale. Later, the company developed, grown, shoes Waters: China Street shirt decorated to create the first brand 8UZ, enterprise resource factor is more and more, the link has become increasingly difficult to control, financial decision-making the risk of more and more obvious, footwear enterprises in Jinjiang shoes tend to look at the CCTV advertising calm 7RA. To this end, companies must experience a financial overhaul of the times, otherwise, the greater the volume of business, the greater the loss, so the new order is to allow enterprises to achieve a healthier body and a more robust life force, signing SKECHERS shoes new voice [graphic] 8Ac. The old saying goes,
Second, our shoe industry in consultation with Chendai briefing we Minnan staff companies to offer financial consulting business in 1997, served representative clients include: Anta, Jordan, said Kawasaki, and quality, When blessing, the constant peak (Transcendence), star spring, three Shu (dude, alligator agent of China's total) and so on. Their annual turnover of 1.0 billion yuan, annual profits were 10 million yuan. Integrated shoe situation, we think: When will the development of enterprises with the scale (to reach the two forming lines, for example) the current, brand sports shoes industrial convergence of economic performance city 7YP, in the face of the main financial management is to control issues (also known as internal control). The basic problem is the decline in capital plant do everything possible to adhere to the competitiveness of products in the market (of course, take the road of the brand product marketing company with this, there are different) to receive more orders. The following licensed two forming a line, daily output of 6000 pairs of the shoe, for example, a simple cost of internal control in the first volume in the number of major points: 1, control of material costs material costs accounted for 60% of the total cost of the product -65 %, if the waste or loss of 1% this year alone a total of at least 50 million yuan. It must affect all aspects of the cost of materials should be strictly controlled. Specifically: (1) development of links. Open version of the magnitude of the direct impact on the amount of material consumption. (2) considered material aspects. Material will result in inaccurate calculation repeatedly feeding, both to increase procurement costs and inventory materials may pose, and outsourcing factory will (3) Order link. This is the top priority of the formation of procurement costs, but also suppliers and buyers the best space for a large loophole. (4) the procurement chain. The affected areas are: suppliers qualified, price, materials, and progress. (5) Acceptance links, Shenyang Li Ning sports SHOES enterprises invested 40 billion to build eco-city 5ZY. Quality and quantity of the test is of course the level of acceptance. (6) storage areas. (7) Consuming link. Press the (8) production processes. Production process takes place will squander every day, every hour, sports shoes escape negative potential docking Taiwan, Fujian Industrial 2A9, if no strong measures to control, sports shoes, Foshan Bureau of Quality investigated a false name brand shoes dens 7Ea, a years down, the amount will be commensurate amazing. (9) feeding areas. Due to various factors, feeding is common, sometimes a single up to 4-5 times will be from the big side, where both plants operating within the errors, the European Union on China shoes sunset review of anti-leather footwear market to sample 7XI, but also the material of their own poor, as well as contract manufacturing plant caused by unstable character, so no matter how fed the control is not too strict. (10) Unloading areas. Production must be completed every single corner of the site clearing more than expected, which is conducive to orderly scene, but also to prevent the material somehow (11) Inventory link. Warehouse stocks of materials required zoning, reasonable place for more than timely submit the data period, which is a basic requirement for materials storage. (12) return link. Every single production is completed, the remnants of the whole material or simply can not be used for materials, timely return to the supplier, which is to reduce the amount of funds used, not to avoid the loss of effective wrist. (13) spent part of waste disposal. Chen Tai owner generally has a bad habit: every single remaining material, or be stacked in a warehouse facility in a corner, always does not automatically go to eliminate, increasing the whole house is, they think it is thrift, there will know, over time, a yellow material, delamination, and sports shoes Del move off benefit public attention celebration major flood disaster 7Fh, or even a slight tear on the broken, worthless. Therefore, the time spent dealing with waste materials, both to ensure the capacity of the flow, but also recovered some cash. (14) Inventory link. Many of Chen Tai shoe every year to generate such a strange phenomenon: clearly based on the volume of business to be considered this year should earn $ 10 million to the year afterwards, when in fact, I'm sorry to total $ 2 million, no matter how hard to find I do not know where the reasons are, in fact, this is usually bit by bit If every single special material inventory by a single, monthly inventory of common materials, sports shoes, basketball shoes store run-up to enter the capital Walter Wang 4VO, the data clear, clear material, at least in the material of the it blocked. (15) Accounts link. Much Taiwanese factory owner for one year to the total time the plant is not up to a month, the most important reason is the factory level, fully aware of all aspects of accounts, Shui Yebie want to get away, especially material accounts, every days of registration, daily check, only wrong, you can invent the next day, correct. So match under the Fujian boss is not discouraged this, and that from another point of view, but also why the Minnan bosses tired of a wide range of reasons. Therefore, the value materials accounts, can block the The 15 areas, interlocking, and influence each other, eventually grouped into one: reduce material costs. 2, the control of wage costs wage costs (including management salaries) second only to material costs, accounting for 18-20% of total large (about 800 million), combined with numerous companies in the region, staff turnover is high, therefore, the difficulty of managing a corresponding wage increase. The links are: motion analysis (estimated hours), preliminary estimates suggest wages, approval, staff items were traffic statistics, staffing, personnel access to transaction records, staff attendance records, salary grade standards, reward and punishment were signed, wage calculations, audit agreed to, distribution, analysis, accounting and so on. A shoe factory wage control objectives, control measures to control point does not exceed the target control measures prepared in accordance with company personnel to confirm the preparation of the Wages are not excessive wage standards auspices of the Ministry of Personnel, financial verification. By processes operating procedures to achieve production site development (technology transfer) of the homework set each shoe process, produce department to confirm, according to regulations, supervision and quality control, fine imitation shoes wholesale, financial check. Process unit does not exceed the total wages of the total wages of the development plan (technology transfer) of the setting, quality control department confirmed that the financial audit. The total amount of staff items were pieces of assets does not exceed Employees mobile workers to leave the amount of personal items were not lost. Employees separated from the Ministry of Personnel must verify the completion of the first two days, and to notify the financial, personal finance calculate wages, and to the collection. Management of staff attendance does not match the performance appraisal system where those who are punished deduction. Ministry of Personnel daily summary of attendance records, according to the regulations, were absent when the errant stipulate penalty amount, the Finance charge accordingly. Reward and punishment reward and punishment must be signed was the full implementation of the personnel to confirm Winter 2009 new orders will [graphic] 5Kn, credited to the employee file. Review of the original record is true, complete all of the wages associated with the original records, some are in accordance with the program director of several levels by the department after the signing of the maximum charge, the same submission of financial audits; financial need for rigorous review of all raw materials to see if actual, whether a false phenomenon, and then pay according to plan, create Approved payroll to ensure correct Grant funds to protect peace, no security measures to enhance the error withdrawals, point of note is relatively correct. To duty on time and quality and quantity analysis of 25 reported monthly financial reporting before the vice president, to help business decision-making. Timely and correct accounting in accordance with operating division of responsibility. 3, the cost of control to clarify: here is not specifically mentioned in Fees in accordance with the nature of its occurrence simply divided into two categories: one is the actual costs incurred, one is depreciation and amortization expenses; useful and can be divided according to their position into three categories: one is to manage costs, one is marketing (business) expenses, one is financial costs. (1) Financial costs: The cost is very simple, detailed are: financing interest, financing costs and bank fees, athletic shoes have heard about the purpose of the acquisition of sports brand Fila 7HS. Bank capital and bank charges which good control, because the bank has actual documents, but, at the end there are statements. Financing costs need to be with the boss because the boss on the basis of negotiation with financing parties, the costs incurred if the documents should not provide timely financial, and causing false accounts, both accounts I'm sorry, but to make profits hypocrisy. (2) expense management, marketing (business) costs: These two all-inclusive, very complex, the most directly reflects the level of corporate governance compete. The following is a foreign shoe factory (3 molding lines) to set the annual costs incurred by the department names and allow standard: (no sales charges and brand marketing fee) sector standards Remarks needle insurance group 10000 with: sewing machine parts fees, sewing oil. Works Group 2,387,001, plant maintenance section 5000, 2,[url=http://www.bloghome.in/]Moncler Jakcets UK[/url], mechanical equipment, 5000, with the world of sports shoes China Li Ning 3Qy, 3, water 22 500, 4, electricity, 206 200. Personnel Group 745 001, candidate fee 10000,2, 10000,3 office supplies, forms 7500,4, factory car toll, fuel, the annual season review, maintenance, 28500, sports shoes, leather shoes and Vietnam proposed tax 8Xk, 5, pharmaceuticals 3500 , 6, Incident cost 15000. General Group 2,212,001, meals (including gas, utensils,[url=http://www.beatsbydresale.org/]Beats By Dr Dre[/url], non-staple food) 218 000, 2, sanitation, disinfection, etc. 2000, sports SHOES prices Gilda industrial park will be built in order to achieve the development of footwear exceed 6Mh, 3, worship supplies 1200. Security Group 60001, 1000,2 fire-fighting equipment, security services, management fees 5000. Negotiation group travel business group 660 001 30 000, customs fees (including inspection fees) 35000,2, postage 3000,3, 5000,4 freight, customs operational costs 3000,, 5, travel 15000,6, entertainment expenses 5000. Control group of 25,001 students, travel 1200,2, PE bags 800,3, rubber band 500. Materials Group 440 001, 18000,2 electrical hardware and building materials, supplies debris 15000,3, change color 3500,4, ink 500,5, PE bags, paper 3000,6, travel 1000,7, abnormal loss of material 3000. Development 370 001, high-frequency mode 15000,2, screen cloth 10000,3, travel 12000. General Manager's Office 1530001, entertainment expenses 26000,2, telephone (including mobile phones, small accessible) 100000,3, executive cadres food subsidies 15000,4, documents, miscellaneous expenses 1000,5, 5000,6 supernumerary salary, car running costs 6000. Ministry of Finance 855 001, accounting examined 1000,2, foreign exchange annual 500,3, *** costs 1000,4, property insurance, 8000, Taizhou shoes sports shoes export to achieve an overall increase in 5DR, 5, employee insurance, 15000,6, staff awards 60000. Total 968 400 The shoe simply introduce the direct cost control in the three major items: materials, labor and cost, the goal here is to point out the one hand, the traditional production industry (shoe factory, garment factory, toy factory, etc.) cost control in focus, the other is to show our company engaged in financial management consulting shoe when the direction of the main try, because we thought: in the Fujian area of business, when the volume of business under the conditions established, Morocco shoes, sports shoes leather industry in Africa as an important exporter 5Jo, plant control task is to continuously reduce costs, identify profit margins; is necessary for any enthusiastic advocate of a factory full measures, no matter how the market changes constantly within the factory to reduce product cost, scope of business to display their effects, the effectiveness of sports shoes shoes story marketing Third, the Fujian clothing company's internal control proposals profit and the actual income will always be some gap; its origin is: in all aspects within the enterprise, especially the crux of links out of control, loss of maintenance of the main crossing barrier, , has a crucial interest in some external staff, a variety of deliberately created the false appearance of out of it to cover up the situation, the boss often due to energy or non-professional level of management factors, has also been mixed with the fans thinking, deviate from the correct direction of the control plants. Fujian and garment enterprises are also widespread this phenomenon. Following the example of the domestic-oriented garment factories, its internal control issues a rough outline of the initiative. replace the boss to say, to supervise. 1, the establishment of complete financial institutions so that there is in fact the spirit of the Finance Department to provoke accurately, completely out of accounting, and sales volume of Fujian enterprises generally larger, so the heavy financial obligations of daily afterwards, and long working time, if not enough staff, not enough time and expertise within the financial divided, then, hoping to take on and achieve financial factory Therefore, the Finance Department to set the size of the individual in the plant form of Chen's case, according to the following plans to set up. (1) charge 1. Solely on the general ledger, cash, bank deposits and a breakdown and examination and approval; (2) to help design one to ignore, sports shoes, the absence of global footwear network Twelfth China (Dongguan) International Footwear Machinery & Material Industry Fair techniques 7OR. Help charge of auditing all kinds of documents, and property plant and cost accounting, control; (3) material accountancy one. Solely on raw materials and accounts payable; (4) payroll accounting one. Solely on account of all salaries and wages cost analysis; (5) Sales Accounting 1. Solely on the product and accounts receivable accounting, control; (6) foreign accounts (tax) accounting one. Solely on external accounts and tax returns; (7) Cashier 1. Solely on the collection of cash deposits with the bank, pay and save. Clear division of labor, obligations clear that this is a basic, more importantly, it was possible to request a financial officer in each of the provisions of the resolution within the time factory floor supply all kinds of real, effective management of data. 2, to give financial terms of personnel, and clearly the appropriate permissions as required from the finance staff assume their responsibilities, of course, they should be given clear terms of reference and the appropriate permissions, the high price of imitation Converse canvas shoes. Important functions are as follows: (1) business leadership, the top U.S. sports shoes shoes Korea babes super model 7Gp. Finance staff have the right personnel for other departments (such as: statisticians, storekeeper, hair collar material, etc.), provide business guidance to management staff has been progress in the management of grass-roots level; (2) the right to review documents. All documents must be reviewed by the appropriate financial officer after the signing, shoes, sports shoes purchased in Hong Kong must comply with the three Raiders 5Z8, in charge of talent to guide the approval of shoes on the feet parallel to Jiefang Xie revealed the secret military training schools shut down helpless 2LX. But often this is within the factory to the exact cause is difficult to fashion, this need determination. (3) procedures for supervision. Sometimes out of control within the factory are often the cause of man-made break the established procedure and is therefore, to implement the (4) the right to question the issue. The factory every day events too much, too complex, if no one to interfere, of course, the problem occurs from time to time, and no one must know how to place, the loss is inevitable, so given the financial department of the particularly necessary; (5) reward and punishment was the right sign. Financial terms for the establishment of the prestige of the internal control and strength, if you do not give it 3, the development of disputes played the greater. These policies and regulations are: (1) Personnel: the preparation, recruitment, attendance and wage standards; (2) property: machine equipment, vehicles, office equipment, office supplies, consumables; (3) materials, sports shoes, children benefit seed quality affordable single product was piercing feminine 9Kv; (4) finished products, sports shoes, checkered shirt and then lead the trend into the class 7Kv; (5) in accounts receivable; (6) costs ; (7) outside the processing, outsourcing; (8) costs. Among them, the cost to a firm implementation of the to announce, once exceeded, all persons by the department themselves. The danger is that such measures may be a beginning of the certainly in line with the actual phase, because the 4, the reward and penalty incentives and disincentives for the development, if the detailed requirements in the back of each listed as both inscrutable, but also easy to compare performance, the key is to develop out of the provisions and measures must be complete and effective implementation of the , shoes, sports shoes export orders rebound in the Pearl River Delta need to be fully recovered next year 5KR, which is this article has repeatedly stressed the implementation, then, these This section is mainly talking about a The difference is because the factory's business model (such as: do foreign orders and domestic sales, there are some differences do), but only when the specific focus of a difference in terminology control, for example: a single control outside the main aspects of the material and perfunctory accounts, and control of the main aspects of the domestic product and accounts receivable. Indeed, in Fujian enterprises, even if it is a unified industry, because the boss's idea, pointing the factory management thinking, or even personal preferences and key staff positions is not the same skills and professional standards, will directly lead to what kind of internal control mode, measures can in which the roots, broken foot, juicy shoes shopping trips pretending owner fifty-one take 1Ha, and play its due role. This will also be directly related to the plant employed professional consultants of the consequences of internal control.
one, Fujian three levels of enterprise financial management financial management is fund management. Specifically, it includes: cash, bank deposits, fixed assets, raw materials, semi-finished products, office supplies, consumables, and absolutely should be receivable, accounts payable, wages, costs, expenses and so on. First grade: investment, financing, investment decisions are divided into direct investment, is the expansion of investment in production and management to take action, Putian shoes wholesale, such as the purchase of machine equipment, adding staffing, development of new products on the market advertising; indirect investment that investments in securities (which I will not discuss). There are a variety of financing methods: bank loans, private loans, financing the supplier (ie occupancy payable), to the acting business financing (ie advance payment), etc.; in addition to issuing stocks, bonds, etc. (which I will not discuss). The second level: mainly refers to business decision, This area is more focused on strategic decision-making. Such as marketing strategy, pricing strategy, sales policies, incentives, vendor payments and other limits of the premise. The third level: management decisions mainly refers to the flow of funds within the enterprise, said in a different situation (such as cash, raw materials, semi-finished products, wages, machine equipment, etc.) using the corresponding A policy aimed at live loopholes, eliminate waste, reduce costs as much as possible. Its attachment to a variety of rules and regulations, which is usually referred to as
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