江苏地区SG活动——工厂财务总监的困惑第三期

江苏地区SG活动——工厂财务总监的困惑第三期

本期关键词：平衡计分卡运用中的挑战（价值定位、过程跟踪与绩效评估）、非生产成本的费用控制
Keywords: challenge from Balanced Scorecard(value orientation, procedure following, performance evaluation)，Cost control of unproductive costs

※平衡计分卡运用中的挑战（价值定位、过程跟踪与绩效评估）
在第一期”FD SG“的讨论中，在”财务汇报与平衡计分卡“这个话题中，我们意外地发现了一位正在运用实施平衡计分卡的参会会员。并在讨论当天，邀请该会员企业财务负责人余先生，详细介绍了平衡记分卡目前在该企业的运用情况。并且余先生也在分享经验后，自己提出了一个新的话题——”如何将平衡计分卡的理念，深入到第二、第三阶层的部门、小组中去，从而使得整个企业都能够接受、理解并运用平衡计分卡？“
距离上一次的讨论已经半年过去了，余先生的企业在推进平衡计分卡的项目过程中，是否顺利？又遇到了哪些新的挑战？本次活动将邀请余先生再次与大家一起分享讨论实施过程中出现的新的点点滴滴。

※Challenge from Balanced Scorecard(value orientation, procedure following, performance evaluation)
In the first phase of "FD SG" discussion, "financial reporting and balanced scorecard" in this topic, we were surprised to find a participating members who are used to implement the balanced scorecard. And on that day, invited the Member in charge of finance, introduced the balanced scorecard currently in the enterprise application. And Mr. Yu also share experience, made himself a new topic--"how the balanced scorecard concept, depth in the second and third segments of the sector and group, which makes the whole enterprise is capable of accepting, understanding and using the balanced scorecard? “
From the previous discussion has been over half a year, whether Mr. Yu’s enterprises during the process of promoting the balanced scorecard project smoothly? Also encountered new challenges? This event will be invited to share with you once again to discuss the implementation process.

※非生产成本的费用控制
成本这个话题似乎在任何时间、任何地点、任何企业中都不缺乏热度。继第一期讨论的“劳动力优化“、第二期讨论的”Lean Finance“之后，依然有成员表达了希望讨论成本的意愿。
众所周知，如今企业在获取“足够多”利润的方法上，已经越来越趋同。随着市场透明度越来越高，能够获得更多利润的方法，也许只剩下了以下几种：
●提高产品售价——在目前的市场上，单纯使用这一方法已经没有实际意义
●降低生产成本——既然无法提高售价，只能降低成本和开销
●加大研发力度——研发出具有足够竞争力的新产品，从而引领新一轮的市场竞争
●资本市场的金融运作——属于金融范畴，不在我们的讨论范围之内
●品牌价值的体现——这一点更多的是以上四点的综合体现
因此，企业的实际管理者开始对企业运营中的各个环节“动脑筋”，力求企业在各方面做到精益求精。
本期活动，我们将一起讨论关于”非生产性成本的费用控制“，诸如销售的出差形式——从飞机到火车的转变、从提前一周到提前一个月通知等等方面，看看是否能帮助企业再节省一些开销。

※Cost control of unproductive costs
It is well known that today companies in acquiring "more than enough" profits methods, has become more and more convergence. With the increasingly high market transparency, to have more ways to profit, perhaps only the following:
●Improve on the current market price – of products, simply using this method have no practical significance
●Lower production costs--since it is impossible to raise prices, can only reduce the cost and overhead
●Research and development--with enough competitive products developed, so as to lead a new round of market competition
●Financial functioning of capital markets – within the scope of financial, is beyond the scope of our
●Brand value is reflected more--this is more than a four-point comprehensive reflection
Therefore, the actual managers began business operations in all aspects of "use your head" aimed at businesses to achieve excellence in all aspects.
Activities in this issue, we will discuss about "unproductive costs cost control", such as the sale of travel--the shift from planes to trains, from one week to one month in advance notice and so on, see if you can help enterprises save some overhead.

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：平衡计分卡运用中的挑战（价值定位、过程跟踪与绩效评估）
15:30 讨论二：非生产成本的费用控制
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： Challenge from Balanced Scorecard(value orientation, procedure following, performance evaluation)
15:30 Part Two： Costs control of unproductive costs
16:30 Personal Summary
16:50 Plan for next SG
17:00 Finish