Preliminary Exploration on the Construction of Enterprise 'Win' Profit Model
Since the late 1980s, lean management has become popular worldwide, and many enterprises are learning and practicing this excellent management model in order to achieve the goal of reducing production costs and improving corporate profits. So, how can various lean tools and methods support enterprise operations, form effective competitiveness, and improve enterprise profits? We are fortunate to have explored in a project of a certain enterprise how to build a "win" profit model for the enterprise by taking the enterprise's business goals as the driving force and financial results as the goal.
Taking the path of lean and building a century old enterprise ", living, living well, and living for a long time are the manifestations of different stages and states of enterprise existence. Therefore, from the perspective of operating results and accounting profits, there should be several characteristics: first, a large amount of profit, second, a high profit margin, third, excellent profit quality, which lies in the profit structure and asset structure, and fourth, sustainable production of large, high rate, and high-quality profits, so that the enterprise can live for a long time and continue to develop. Building and enhancing fundamental earning power is our duty and mission in business management.
So how to build a "win" profit model for enterprises? At its essence, it is to help enterprises achieve an OTD product delivery model of "quasi fast, short, and low". The so-called "quasi" refers to "accurate", where the quantity, variety, and quality meet customer requirements, "fast" refers to "fast", quickly responding to customer needs and changes, and "short" refers to "short cycle", which is shorter than the manufacturing and delivery cycles of competitors; Low "refers to" low cost ", where the product has a relatively low cost while ensuring quality. Enable enterprises to make money, be able to make money, and have the ability to sustainably make money, ensuring large product value, high rate, and excellent quality.
According to the design requirements of the project, in order to achieve this fundamental goal, we have analyzed the characteristics of the enterprise and developed a "six step method" for building a "win" profit model by combining lean management to promote planning.
The first step is goal orientation; Based on the overall strategic goals of the company, clarify financial objectives and process key management indicators (KPIs), and classify and decompose each indicator into different departments and teams. Here, strategic objectives must serve financial objectives; Process key indicators (KPIs) must effectively support financial indicators.
The second step is to prioritize sales and revenue; Determine the sales revenue growth rate based on annual business objectives. Develop a plan through 9 strategies to achieve sales growth. Including: 1. Developing product strategies by optimizing product structure; 2、 Market strategy, determining market growth rate, customer retention& New increment; 3、 Sales strategy: region, product, customer, personnel; 4、 Procurement strategy: policy and financial attribute development; 5、 Price strategy; 6、 Cost strategy; 7、 Production strategy; 8、 Functional strategy; And nine, "managing" financial strategies. At the same time, these strategies are an indispensable basis for formulating financial "sales budgets" and guiding the company's operational management.
The connotation of "win" in the "win" profit model has four aspects: 1. The content of "win" refers to the mode and mechanism; 2. The way to "win" is to integrate research, supply, production, and sales throughout the entire value chain, 3. be ahead of competitors, be ahead of competitors, and 4. be suitable for oneself.
Step three, financial association; Develop relevant financial strategies to support the feasibility of the above strategies. This can be achieved through six aspects, including: firstly, (sales) capital growth; 2、 Asset allocation (structure); 3、 Expected investment and fundraising; 4、 Capital structure; 5、 Capital cost; 6、 Retained earnings [operating profit] (sustainable& Employee benefits, gains and losses recognized in the current period's profit and loss shall be separately accounted for, and other comprehensive income shall be separately accounted for.
第四步，设定目标成本。通过两个方面来实现，一是明确产品成本核算的标准、流程、制度，成本核算细化到班组别、时间别、产品别，可以从不同维度对成本进行分析及改善；另一方面包括基于业务活动本身上升到经济指标实现过程及结果的一些定量或定性的指标的定义、数据&基础素材的收集、整理、分析及有效输出。这些输出助力各层阶、各职能管理决策以支撑组织或公司中长期经营规划及目标实现。
第五步，绩效管理保障；引入包含业绩、收益、资源的“业绩包”概念，“业绩包”是大企业下每个小组织的业绩（其包括目标、收益、资源），是由公司总体经营规划、经营目标通过层层展开分解、各经营策略及内控管理提供保障及服务的总体输出，“业绩包”的魅力在于各级组织心甘情愿地“认业绩、拿收益、凭能力、给资源”。通过人单合一，适当组合及模式机制从形式、资源、及保障三方面来达成业绩。绩效管理强调实现整体收益至上，规避局部效益突显而减损整体效益。
最后一步，在公司平台下，内部市场化打造以部门为主体的自主经营体。
上述六步法如何来执行呢？简单来说，需要把管理会计的概念全面植入企业的运营当中。具体来讲，由预算管理委员会来主导年度研讨会，制定企业战略规划及经营目标，主要施行企业全面预算管理。管理会计主导业务预算及经营业绩指标及目标值设定和展开。财务会计主导进行财务预算收口及整体把控（预计财务状况及预计经营成果）三上三下之主导者。
实践六部法，也可从五个方面来推进。首先，推进全面预算管理。第一，.各项预算假设基础确定；第二，确定经营业绩指标；第三，输出过程管理指标；第四，明确实现路径及所需资源。其次，加强绩效管理。以EVA为变动收益分配基础，以业绩指标达成为分配衡量。包括第一，公司留存收益，第二：剩余收益预计，第三，收益分配办法，第四，收益分配管理，以及第五，收益四认机制(认单，认效，认错，认损)。再次，通过四个方面做好资源配置及管控。一，政策优惠(资产使用管理) ；二，授权管现（如自主用人制度、采购管理、销售管理）三，全职能服务支撑四，内控稽核管理。推进六步法的第四个方面，行动方策，包括.坚定推进精益全价值链管理；目标清晰，实现路径、手段、方式、资源明确；遵守预算；认单、认效、认错、认损；自管理、自协调、自组织、自动止损。第五个方面，管理会计全面建标。立标准、梳流程、搭体系、建机制、严绩效、真竞现，浑优化，要做到人人时时处处事事算对账，事事有依据，依据见数据，战略成本管理，整体效益至上，标准做对，流程做快、制度做久。
通过“赢”利模式构建，企业的每个自主经营体，无论事业部，还是事业部下的每个业务单元，均会对其一阶段或会计期间的自主经营活动进行总结核算 ，让他们看清自己，对内优化经营管理，对外知彼知己，百战不殆（如报价管理），真正做到“内优外换” （换得市场机会，换得更多收入，换得更多市场美誉。
信息来源：天津爱波瑞科技发展有限公司
