first, we should understand the specific background of an industry. As we all know, because of the particularity of milk powder enterprises, there are many laws and regulations and certificates to be observed, first of all, the National Industrial Products Production License; Five system certificates: ISO91 quality management system, integrity management system, ISO141 environmental management system, HACCP system certificate and GMP certificate; Then there are more than a dozen industry regulations including the Food Safety Law of the People's Republic of China, the Measures for the Administration of Food Production License and the Measures for the Administration of Food Recall. Since the official implementation of the new Food Safety Law on October 1, 215, the verification of some pre-approval materials, the designation of licensing inspection institutions, the examination fees for food production licenses, the filing of entrusted processing, and the annual inspection and annual reporting system of enterprises have been cancelled; Adjust the main body of food production license, implement one enterprise and one license, extend the validity period of license certificate from the original three years to five years, adjust the content of on-site verification and adjust the examination and approval authority. The "Measures for the Administration of Formula Registration", which was implemented on October 1, 216, does not exceed the promotion of the new formula policy for 9 kinds of products in 3 formula series. With the implementation of the New Deal, the market concentration will be further enhanced, and powerful big enterprises and brands will eventually remain and grow. Small and medium-sized enterprises also hope to enhance their market share and refresh their market historical position in this new deal change. Due to the higher requirements for R&D ability after the implementation of the New Deal, whether it can be recognized as a high-tech enterprise and other factors, many peer enterprises choose the mode of separation of production and sales, which is an inevitable choice for operation.

Second, the organizational change of separation of production and marketing

With the development of the separation of production and marketing, enterprises can enhance their competitiveness by division of labor and cooperation, strictly implement production by sales, shift their focus to improve efficiency, and sales and production are all profit centers, accounting cost control is strengthened, and they can also apply for high-tech enterprises, reducing the burden on enterprises in terms of personnel and R&D expenses. However, this method also has some shortcomings, such as the difficulty of financing, the influence of work coordination mechanism on efficiency, the contradiction of strategy caused by foothold, the difference of profit and the influence of employee distribution. The most important thing is that if the transfer pricing of production companies and sales companies cannot meet the tax requirements, it will bring certain tax risks.

how to avoid the shortcomings of the separation of production and marketing? First of all, the unified management of funds by the headquarters, forming a clear two lines of revenue and expenditure, authorized to CFO for approval within the budget, can solve the difficult problem of financing; Secondly, the original monthly meeting will be changed to weekly meeting, and a decision-making committee for separation of production and marketing will be set up, and the second trial will be final. After the second communication and discussion are passed, it will be signed to confirm the implementation, which can improve the efficiency of the work coordination mechanism and the contradiction of decision-making. Furthermore, it is to form a profit center assessment method to reward employees for exceeding their profits and improve their enthusiasm; Act within the scope of tax law and actively communicate with the tax bureau in advance to meet tax requirements and avoid tax risks. These links are all improved and solidified after several discussions and pilot attempts. It can be said that the process of financial management is a process of accumulating experience through trial and error.

Third, the practice of financial management under the separation of production and marketing

We first promote the profit center assessment method. The production department takes the specified standard cost as the goal, forms a profit center, reaches the profit space below the standard cost through various operation modes, and returns the excess part to the production department in the form of assessment bonus. The sales company takes the company's profit target as the goal, achieves the super-profit target, and will return the sales staff, so that all business personnel can become the owners of the company and stabilize the sales team.

each profit center prepares management accounting statements according to the format and content uniformly formulated by the company's finance department. The operating results of each profit center are summarized as the management of the company. The performance bonus related to the revenue achievement rate and the added value achievement rate per unit time can only be calculated when the company's monthly sales revenue and profit target reach more than 7% respectively.

The production company needs to submit the production statement every week and check it monthly; According to the profit target issued by the group, the sales company decomposes profit target into various regions month by month, and then decomposes each region into each office. The office shall submit the statement of account every week, assess it monthly and rank it monthly. When the sales company achieves the overall revenue and profit target, it can issue excess rewards according to the completion of the sales company's target profit rate.