（江苏地区）机械、设备制造业SG第二期

（江苏地区）机械、设备制造业SG第二期

参会人招募条件：
※财务经理以上级别（含财务经理）或具备财务管理职能的部门负责人
※目前企业属于机械、设备制造行业
※全面或部分负责工厂生产管理工作

在今年1月份的第一期机械、设备制造业SG活动中，我们重点讨论了两个主要话题：“产品客户定制化带来的后续困扰”、“夹芯板企业的两头受累”。以下摘录部分会中内容：

“产品客户定制化带来的后续困扰”
非标件采购议价，及财务如何确认采购价格的合理性？
观点1：由于财务无法准确地判断专业内容的数据与参数（如采购领域中，对于料件价格合理性的判断），因此找到对的人做对的事，并且流程中存在牵制机制，才能很好地解决该问题
观点2：关于如何确认采购价格合理性，内控部门会做市场调查比对，核实价格的真实合理性,并向财务部汇报
观点3：关于如何确认采购价格合理性，部分企业采用台商企业的一些做法，buyer和sourcing由不同部门执行，sourcing只负责前段从寻找到建立vendor 档案（资质认定阶段），而buyer只能从vendor list中挑选本次采购的供应商

“夹芯板企业的两头受累”
案例一：企业的客户通过与银行之间的协议，来减少AR账龄
案例二：关于企业的海外仓库，由于国外客户要求，从船期到客户合同上标明的payment term，企业可能AR的账龄在6个月，而国内供应商的AP才2个月。如不能找到有效方法，企业现金流将面临极大挑战。
观点：对于国外供应商的AP，部分企业采用了国外供应商交给集团国外关联公司负责的方式，然后关联交易，至少在AP账龄方面可能存在延长的可能性。

In the first SG of the machinery and equipment industry, we are focused on two main issues: "products customized with subsequent trouble", "sandwich panel enterprise’s issue". In the following excerpt:
"products customized with subsequent trouble"
Negotiation with non-standard purchasing, how to confirm the reasonable price?
Point 1: Because finance cannot accurately determine the professional content of the data and parameters (such as in the area of procurement, material price reasonableness judgment), so finding the right people to do the right thing, and have diverted flow mechanism, in order to solve the problem.
Point 2: On how to confirm the purchase price reasonableness and internal control departments will do market research than to verify pricing true rationality, and report to the Ministry of finance.
Point 3: On how to confirm the purchase price reasonable, the practices of some of these companies use Taiwanese enterprises, buyer sourcing and implementation by different departments, and sourcing is responsible for only the first segment from seeking to set up vendor file (qualification phase), and the buyer can only pick this procurement suppliers from the vendor list.

"sandwich panel enterprise’s issue"
Case 1: Through agreements between the Bank and enterprise customers to reduce AR aging.
Case 2: Overseas warehouse on enterprise, due to the requirements of overseas customers, from sailing to the payment term indicated on customer contracts, companies AR age 6 months, domestic suppliers of AP was only 2 months old. Where it cannot find a valid method, cash flowing into your business will face enormous challenges.
Point: For foreign suppliers to the AP, some companies use foreign suppliers to the Group foreign affiliate is responsible for, and connected transactions, at least in terms of AP aging there may be a possibility of extending it.

本期关键词：效率统计和分析、辅助材料管控
Keywords: Statistics and analysis of efficiency, Auxiliary material control
本期，我们将延续SG“互动交流、经验分享”的核心思想，继续讨论在机械设备制造业中，普遍存在、且受关注的话题。
This time, will keep the principle of SG， to discuss what is existing and concerned topic in industry.

※效率统计和分析
在上次的SG活动讨论中，我们谈及了材料的采购对产品成本的影响。这次我们来谈谈人工。通常而言，一个熟练工人与非熟练工人对于产品的贡献是完全不同的。因此，企业通常会采用设置“标准工时”的方法，将产品生产过程中的每个环节进行定义——材料有标准材料成本，人工也不例外。但是，如何设置一个“好的”标准工时，却并不容易。一线工人们经常会challenge对他的业绩考核评估，总是会有各种各样的理由被拿出来证明“之所以超过标准工时，是因为……………………”。那么：
■如何设置一个令人信服的标准？
■除了人工，新旧设备同样存在效率问题，企业又存在什么样的困难？
■财务在做成本分析的时候，如何解决新旧设备/新老工人因为效率问题，而导致的成■本分摊问题？（通常来说，企业的产品种类可不会只有一种）
■……………………
※Statistics and analysis of efficiency
In the last discussion, we talked about material procurement impact on product cost. This time we talk about labor. Usually, a skilled and non-skilled workers for the product's contribution is completely different. Therefore, enterprises typically set "standard man-hour" approach each link in the production process to definition - standard material cost, labor is no exception. But, it is not easy to set up a "good" standard working hours. Frontline workers often challenge on his performance appraisal, there will always be a variety of reasons are out to prove "exceeds the standard working hours, because........................." Then:
■How to set up a convictive standard？
■Beside frontline workers, there is also efficiency between new and old equipment, what about enterprise?
■For cost allocation, how to solve efficiency in new/old equipment and new/old workers?
■…………………………

※辅助材料管控
来自某企业的声音——我们公司对辅助材料的处理是按照采购时一次性进成本， 不建库存的。 对这部分材料的管控，我们应该：
■如何确认辅助材料的状态？
    ◆当前数量
    ◆使用状况
    ◆损耗情况
    ◆…………
■对于辅料建立库存的企业，辅料的当前状态是否清晰无误，没有问题？
■辅料管理的有效方法？
■除了财务，是否有其他部门具备管理辅料的能力？
■……………………
※Auxiliary material control
■How to check the state of auxiliary material？
    ◆Quatity
    ◆Use state
    ◆Wastage
    ◆…………
■If is clearly and no any issue about auxiliary material in our enterprise?
■Efficient methods about auxiliary material control？
■In addition to finance, is there any department have ability to manage and control auxiliary materials?

如果以上的问题，您的企业都有遇到，那么与其他同行分享您的困惑、听听别人的做法，也许能够让您豁然开朗！

※流程安排
13:30本期主持人介绍和简短个人分享
13:40 讨论一：效率统计和分析
15:30 讨论二：辅助材料管控
16:30 探讨内容规整与总结
16:50 后续探讨活动计划制定
17:00 活动结束
※Agenda
13:30 Introduce from moderator
13:40 Part One： Statistics and analysis of efficiency
15:30 Part Two： Auxiliary material control
16:30 Personal Summary
16:50 Plan for next SG
17:00 Finish