First, implement the principle of "maximizing small shops and minimizing expenses"
The principle of "maximizing sales and minimizing expenses" is the basis of unit time accounting system. When providing customers with necessary products and services, first of all, we should reduce all kinds of losses and waste and reduce expenses, which is the most basic one in business. It is generally believed that as sales increase, expenses will increase accordingly, but this is not necessarily the case. As long as you use your brains, you can not increase the funds, or even reduce them. Study and innovate, try every means to increase sales colleagues, and constantly and thoroughly cut costs. This is the principle of management.
Second, the management accounting methods that can be used flexibly on site
Many small and medium-sized enterprises outsource the production of financial statements such as income statements to others because there are no financial personnel in the company. Once a week or once a month, summarize the sales vouchers and expenditures and hand them over to external tax agents or registered accounting firms. The accounting firm tidies up all the vouchers of the company and makes an income statement. At most once a month, at least once every six months, make settlement statements to inform the legal person of income and expenditure accounting. Faced with these figures, enterprises will not have the personal feeling of "being the result of their own efforts".
In large enterprises, because of the introduction of computer systems, data are input from various sites and then transmitted to the financial department for automatic statistics and settlement. However, the results of summary and settlement by the financial department are often not fed back to the scene, and many companies can only transmit the results to the director level at most. All front-line employees of corporate companies are unaware of the company's operating conditions.
In the unit time accounting system operated by Amoeba, the results of business activities are measured by "added value". It is the figure obtained by subtracting the depreciation expenses of materials and machinery and equipment used to produce products from sales, that is, subtracting all expenses except labor and service expenses. Divide the total added value by the total labor time, which is the added value per hour, referred to as "unit time". The unit time accounting system is an original accounting system of Kyocera Company, which allows employees who do not understand finance to easily calculate. If the added value of amoeba per unit time is lower than the average labor cost per unit time, it means that the amoeba is losing money; On the other hand, if it exceeds the average labor cost per unit time, it means profit. The "unit time accounting table" is closely combined with market data, which can reflect the market changes in the first time and feed back the situation to the site in time, so that the operators of amoeba can make corresponding adjustment plans.
In addition, the total labor time in the above article = normal working time+overtime time+internal and indirect public * * * time, so Amoeba must improve production efficiency and shorten working hours in order to improve its performance. This mechanism, which introduces the concept of time management for performance evaluation, is undoubtedly of great enlightening significance to enterprises in China.