Revival Road

Chapter 195 Change Seven

Han Zhiyong paid more attention to indicators than Li Luo.In Han Zhiyong's eyes, Li Luo is just talking about orders. Orders may not always be converted into income. High income does not necessarily mean high profit, and high profit does not necessarily mean the best state. Looking at some of them, it is a comprehensive system.For this complicated judging system, Han Zhiyong claims that no one in the Red Star Factory understands it better than him.

Therefore, Han Zhiyong did not agree with Tao Tang's climax.But he knew why Tao Tang did this.If you want to stand firm, you must come up with results that can be explained to your superiors, even if you change yourself.Whoever stands up against it at this time is short-sighted.Li Luo can withstand it, so naturally he can and must.Money is like a sponge, as long as you squeeze it hard, there will always be water that can be squeezed out.But that was a small amount of money. When the marketing department moved forward the orders from the fourth quarter to the third quarter, the funding problem was exposed.

The easiest solution is, of course, a loan.In July, it was decided to apply for a current loan of 2.4 million yuan, which also took into account the misappropriation of project construction funds to make up the difference.

As the chief accountant, Han Zhiyong certainly understands the sequelae of loans.In fact, he has already gone to several banks. Such a large amount of money cannot be solved by the city bank. The Provincial Industrial and Commercial Bank said it could consider it, but Mr. Gu from the company department of the Provincial Industrial and Commercial Bank told him, let alone 2.4 million, Three hundred million is fine, but the premise is to solve the basic household problem.It is not difficult technically to change the basic household, but Han Zhiyong cannot decide.Since Gu Meijun is Tao Tang's classmate, it is said that Tao Tang is the most suitable to take advantage of this relationship, but it sounds like Mr. Gu also has a lot of opinions on Tao Tang.If Han Zhiyong and Tao Tang had a good relationship, he could be the mediator. After all, he had been in this position for many years, and he had many relationships at all levels.But Han Zhiyong had a big opinion on Tao Tang, and he had resentment since Ming Xiaoyue was promoted, so of course he would not take the initiative to mediate this matter.The strange thing is that at the end, Tao Tang went back on his word, saying that if he could support the loan, the money would not be loaned.If you grit your teeth and push the past, the indicators will look much better.Well, it's okay to not take out a loan, but I'm afraid that the funds will really not be able to support it.The finance department has made several calculations, and believes that if the production plan for the third quarter is completed, at least [-] million in current loans will be added.He thinks this number is reliable, and now that Tao Tang says he won't take out the loan, he just waits for the capital chain to break.

But Han Zhiyong underestimated Tao Tang's rascal.Tao Tang told him, Lao Han, you are in charge of the finances, and of course you will solve the financial problem.Now I just want you to survive without increasing the loan!Of course, I can't sit idly by, what can I do?In my opinion, we can only strengthen the overall budget.I've noticed that extra-budgetary funds are very high every month, which is not OK.You stand up, I will never open my mouth to poach your corner.

As a result, the intensity of budget management has been strengthened unprecedentedly, and of course the whole factory is in dire straits.Including the extra-budgetary expenses of the general manager's office under Tao Tang's direct management, Han Zhiyong also shot him mercilessly.Now that Ma Guangming is going to fight Li Luo, he needs the support of Lao Ma. I'm sorry for the rest, and the budget will not be approved.Tao Tang was also trustworthy, he participated in the budget meeting, and the budget also required the signature of the general manager, but he basically did not modify his opinions.Except for the use of funds for the B12 project, Tao Tang never practiced the principle of exception.What Han Zhiyong didn't expect was that he survived!
After the September bulletins came out, Han Zhiyong's heart sank in his stomach.Several departments have reported the forecast plan for the fourth quarter, the marketing department, the planning department, the production department, and the finance department. Some figures are different, but not big.Han Zhiyong made a prediction based on the annual indicators, and believed that in addition to the main business income, several major indicators: profit, occupation of two funds, labor productivity, EVA, cost ratio, and asset-liability ratio may all be completed.In contrast, the profit was a little bit worse, after all, it was built on the basis of 120 billion at that time.But if this year's sales revenue really exceeds 100 billion, it will not be difficult to "make" the required profit.It is said that the chief accountant has only one pen, adding, subtracting, and subtracting benefits. He has done a lot of this kind of thing, but he can't take the initiative to do it. He has to wait for the top leader to speak.Otherwise, it may become a situation where the effort is not thankful and the accident is self-reporting.

Perhaps because he didn't understand, or because he disdainful, Tao Tang didn't mention the handling of annual indicators when he arranged the third quarter economic activity analysis meeting with him.Quarterly analysis of economic activities is the job of the chief economist, but Luo Chong is finished—the news from the Yanjing headquarters said that it has been verified that Luo has accepted bribes of more than 1200 million, and he will definitely be fine. How many years have you squatted inside the high wall.Because of Luo Chong's accident, the position of Chief Economist was left vacant, and was nominally represented by Tao Tang. In fact, Luo Chong's work was divided among several vice presidents. No, the task of presiding over the analysis of quarterly economic activities naturally fell to on his head.

The analysis report for the third quarter was very good, because the indicators for the third quarter were completed very well, the quarterly plan was exceeded, and the bad "old debt" was repaid.If you do a detailed analysis, you should be able to find many bright spots. Which one is the biggest bright spot?
Han Zhiyong disagreed with Luo Chong's analytical style.Luo Chong always covers everything, in fact, he can't analyze any of them properly.Han Zhiyong prefers to highlight a certain point. If a certain aspect can be improved every quarter, the company's basic management will surely rise to a higher level in a few years.

In the past, Luo Chong was in charge of this area, but what he said didn't count.Now he has the final say, of course he has to follow his own way of thinking.Han Zhiyong decided to write the quarterly analysis by himself. The previous work was the same: arrange relevant units to do professional analysis, market analysis by the marketing department, product quality analysis by the quality control department, cost and financial analysis by the financial department, project construction and Statistical analysis... After these analyzes were handed in, Han Zhiyong read them one by one, looking for bright spots and inspirations from them.He suddenly discovered that the analysis of the quality department this quarter was very distinctive, so he read it again, and then called Rong Shangming, the chief of the cost section, "Old Rong, I will arrange something for you, you go to verify the quality of this quarter. Lost data, get me a copy, hurry up"

Of course, Lao Rong did not neglect the task assigned by the chief accountant, and it was delivered in less than 10 minutes, "quickly report the number," Lao Rong explained.

"I know." Han Zhiyong nodded.Of course he knew that it was an express report, and the final data for September would not be finalized until after the National Day, but the express report was enough.

Comparing the data from different channels, Han Zhiyong was a little excited, "It's really fucking true..." Waiting for him to find out the data and quality of external damage (three guarantees) in the analysis report of the marketing department again After comparing the data from all departments, he knew what to do with his analysis.

Where is the analysis feature of the quality department?The reason is that the quality loss has been greatly reduced year-on-year and month-on-month.Looking at the internal indicator of the loss of ten thousand yuan of income, it was 1.26% in the same period last year and 1.05% this year, a year-on-year decrease of 17%.It was 1.21% in the second quarter of this year, and 1.05% in the third quarter, a decrease of 14% from the previous quarter.In other words, the quality of products has been significantly improved in the third quarter, and both external and internal losses have dropped significantly.The 0.16% decrease in the quality loss of 31.5 yuan income from the previous quarter is not a decimal. You must know that the sales revenue in the third quarter was 504 billion!If compared with the second quarter, it is equivalent to a profit of 661.5 million!If compared with the same period last year, the number becomes [-] million!
This is only a quarterly result, and if it is enlarged to the whole year, it will be more than 2000 million.Of course, the account cannot be calculated in such a simple way, and the actual income situation must be considered.But profit is not equal to income. Profit is real money, which is fundamentally different from income.

Financial people are much more sensitive to profit than sales revenue.

Just now, the reason for touting the achievement of quality control in the analysis report of the quality department was a bit scornful because of the implementation of lean management, thinking it was a blatant flattery to Tao Tang.But now it has to be seriously considered.There must be reasons behind the achievements. If it is not the effect of lean management, then other reasons must be found.But Han Zhiyong couldn't find it.In fact, behind no cost reduction control in enterprise management is the increase in cost first. For example, to reduce waste, you must invest first, or improve equipment, or increase inspections, or change processes.Every large-scale investment of the company cannot be hidden from the chief accountant. Han Zhiyong knows that the company has not invested heavily in the quality situation.In terms of investment, the rewards for rationalization proposals in the third quarter were normalized and cashed out month by month.Han Zhiyong remembered this figure (he was quite modest about it, thinking that it was completely grandstanding), which was about 110 million yuan. Because of Tao Tang's instructions, Han Zhiyong could not withhold this money, and in his opinion, the bonus amount was just a drizzle , The rewards are mainly for technicians and front-line skilled personnel, counting 1 people, and each person gets an average of 110 yuan.This can be regarded as an increase in labor costs, but in exchange for a decrease in quality loss of 504 million.

Looks like a bargain now...

In fact, the account cannot be calculated in this way.Because rationalization proposals are not only for quality control, but more for material consumption and process improvement, savings in those areas are not included.The blanking section of the No. 130 branch factory improved the cutting of the plate. The technical department determined that this improvement would bring about a savings of 13 million, and raised a reward of 30, which was the largest single bonus in his memory. The lean management of the production management department After the office notification was issued, it caused a sensation in the whole factory, because there were less than 4000 people in that section, and each person received an average bonus of more than [-] yuan, which naturally made people jealous.At that time, Han Zhiyong thought that it was just Tao Tang's attempt to embellish the lean management he vigorously promoted. Who would question the determination of the technical department?
In the third quarter, lean management has made a splash, and the results are flying all over the sky.The most ferocious thing to say is naturally the rationalization proposal, which is simply miraculous.Needless to say, the "Jianyi Special Issue" organized by Jingyi has also been reported in every issue of the factory newspaper.Han Zhiyong has reviewed the materials of the Lean Office, and after reading it, he thinks that the facts are seriously exaggerated. If the effect is as stated in the reported materials, what difficulties does Red Star Factory have?It will be resolved soon.In Han Zhiyong's view, Chang Wenhai's climax of rationalization and suggestion activities under Tao Tang's order is just to find a way for those good people to get cigarette money. If the common people are so smart, what do we need?Self-government is good.But lean management is the magic weapon offered by Feng Shizhao. Tao Tang is just catering to Feng Shizhao's preferences. The meaning and effect of lean management can be questioned below. Talk about politics.It's not that Han Zhiyong doesn't understand politics, so he definitely doesn't want to be rewarded with reasonable suggestions. Not to mention Ma Guangming is in charge of this matter, but Li Luo is in charge, and the money for this batch will not be less.Isn't it hundreds of thousands a month?Just squeeze it out.

However, the improvement of financial indicators is real. Several major indicators are improving. Red Star is a big factory. An improvement of 500% is remarkable, just like the reduction of quality loss, but it is only [-] million. It sounds like a big number, but for the Red Star factory, the savings are less than the consumption of opening the door for two days.But Han Zhiyong is not the kind of person who is very successful. He has always believed that cost savings should be started bit by bit. Because Red Star is a big factory, the scope of savings is very wide and there are many places to save.From this point of view, he agrees with Tao Tang's business philosophy.

In addition to quality control.Han Zhiyong is also ready to talk about the reduction of the cost rate.Of course, I will not forget that Tao Tang came here to brag about the experience of Shengdong Company. Through lean management, the cost and expense ratio has dropped by 1 percentage point every year.That is of course an astonishing achievement.The cost and expense ratio of Red Star Factory in the third quarter decreased by 0.67% from the previous quarter, which means that the cost of sales revenue per 67 yuan dropped by 31.5 yuan.This number is multiplied by 2110 billion, which is 4 million.If multiplied by 8500, it is [-] million, which is not a small number.He once expressed doubts about this and asked Zhang Xingwu to organize people to carefully verify the authenticity of the numbers.Zhang Xingwu replied that the numbers are real and there is no problem.If you look at this number and consider the time factor, Tao Tang's statement of reducing the number by one point per year is not nonsense.

Is lean management really that powerful?Although the numbers are here, Han Zhiyong still doesn't believe it.He carefully analyzed the reasons for cost savings, and found that almost all cost items had improved to varying degrees in the third quarter. The biggest improvement was not in quality control, but in business activity expenses!In the first three quarters, it was nearly [-]% lower than the same period last year!Han Zhiyong did not doubt the authenticity of this number, because he did feel the savings in hospitality expenses. On the one hand, it was due to the general environment. There were far fewer inspections and visits in the Red Star reception area. The place was obviously under pressure and became more cautious. .On the other hand, under the pressure of Tao Tang, everyone spent much less public money.The pressure does not lie in the system. Tao Tang did not reduce the amount of business activity expenses of the company's leaders, deputy chief engineers, and even each unit, but the top leaders seldom eat and drink with public funds, and the rest are not too ostentatious.Therefore, the business activity expenses in the second and third quarters fell vertically.At least the leaders don't go to Xiaozhao to eat and drink, that guy lives and eats there, even if that guy doesn't say anything, he always has to explain who he receives when he meets him, and he is too embarrassed to say it for a less solid reason.In addition, the cost of the small car class has dropped even more.Han Zhiyong looked at the respective statistics of the General Manager's Office and the Finance Department, and this year's figure has dropped by more than half compared to the same period last year.The least vehicle among them is precisely Tao Tang's special car. The almost new Audi is almost completely idle. It is said that Wang Fumin is bored when he is idle.Han Zhiyong once heard that Tao Tang used to call him when he went out to do private affairs, and he once laughed at that guy's lame attempt to gain fame.Now it seems that the old adage that teaching by example is better than teaching by words is not outdated.That guy's reputation is of great benefit to the company's cost control...

This year's big numbers are no longer a big problem, which means that Tao Tang has handed over a good answer to the group.Is this result good?When the National Day holiday was approaching, Han Zhiyong seriously considered this issue.

(End of this chapter)