Mrefilter fully implements sub-unit accounting
In order to promote the construction of a lean management system and strengthen the production system to reduce costs and increase efficiency, Mrefilter borrowed from the "Amoeba Management" concept and management model, and actively explored effective ways to upgrade management and improve efficiency. Through the division of small and detailed accounting units, clarification of powers and responsibilities, the cost of control will be apportioned level by level. The use of assessment and restraint mechanisms forces each unit to independently calculate input and output, self-control budget execution, consciously reduce cost consumption, continuously stimulate employees' innovative thinking and internal vitality, and promote the implementation of Mrefilter's basic management and continuous improvement in operating performance.
Decide what to draw
Mrefilter divides small accounting units for the company's employees, establishes a flat organizational structure, de-middles, reduces internal friction, improves communication efficiency, and enhances the overall vitality of the company. Let professional people do professional things, company employees choose their own good units according to their own strength and expertise; try to maintain the relative fairness of market capacity in the process of dividing small objects. Under the new business model, a fair and just remuneration system will be established, and an assessment system will be developed to improve team enthusiasm.
Clear accounting rules
Strictly prepare the annual budget, decompose the specific indicators of cost, consumption, and expense to various departments and workshops, and the accountants will make statistics, analysis and feedback in time. Based on their actual conditions, each workshop further decomposes the indicators issued by the factory into teams, strengthens process control by team units, and analyzes the indicator control status on a daily basis to ensure that all indicators are always within the budget. The team transfers the pressure of cost control to each member of the post, so that each member becomes a direct participant and implementer of team accounting. The indicators are decomposed level by level and independently calculated level by level, so that everyone has indicators, everyone can calculate the cost account, and everyone can calculate the benefit account, forming a good situation of full participation and full control of the budget indicators.
Establish an assessment mechanism
Accounting rules serve the assessment mechanism. The purpose of Mrefilter's small accounting unit work is to promote the marketization of internal resource allocation and promote the improvement of enterprise scale and efficiency. Under this guiding ideology, relying on unified accounting rules, an assessment and incentive system based on "income + performance" has been established for each department. On the one hand, through key indicators, the incentive assessment is linked to the results of the small-scale operation, so that the interests of employees and the interests of the enterprise are unified, and employees are encouraged to work more and urge them to actively complete higher goals. On the other hand, in accordance with the principle of the unity of "responsibility, power, and benefit", all departments are given full autonomous management rights. At the same time, the contract responsibility system shall be implemented in the departments where conditions permit, and the innovation of the operating mechanism shall be promoted.
Build a unified information support system
The basis of subdivided accounting is data information, which requires timely, reliable, and accurate data for the timeliness, reliability, and accuracy. Building a strong IT support system is an important guarantee for the work of dividing small accounting units. Mrefilter successfully introduced the ERP management system, and its management system gradually moved towards data and systemization. The basic data of Mrefilter's small-scale accounting includes production, sales, procurement, warehouse, personnel, finance and other resources and production factors. It needs to be guided by accounting rules and use the ERP management system as a platform to open up the information islands between various departments. Obtain the required basic data on the ERP platform, organize and process, generate multi-dimensional data reports, provide role-based display for managers, analysts and grassroots employees at all levels, and realize multi-terminal display such as PCs and mobile phones.
Mrefilter's small work is different from other phased management improvement projects, and it will be an ongoing work. There is no perfect design, there is only a suitable model. The small-scale accounting work should be extremely high and flat, optimized in application, and continuous improvement, so that cost reduction and efficiency enhancement and lean management can be implemented.