成本管理 降低成本先看心态

Cost management and cost reduction

许多企业一讲到成本，就认为是财务部或成本会计的事，而大部分员工又认为，“我不是老板，成本与我无关”；“公家的东西，不用白不用”；“节约了成本，我有什么好处？”

When many enterprises talk about cost, they think it's the business of the financial department or cost accounting, while most employees think that "I'm not the boss, and the cost has nothing to do with me"; "public things don't need to be wasted"; "what's the advantage of saving costs?"

其实，成本下降需要每个人的参与。首先作为企业的决策阶层，需要有投资的概念，这是决定和影响着企业成本形成的基本条件；

In fact, cost reduction requires everyone's participation. Firstly, as the decision-making stratum of an enterprise, it is necessary to have the concept of investment, which is the basic condition that determines and affects the formation of enterprise cost;

其次是企业的工程人员和管理人员，他们影响着产品设计和生产成本的耗费水平；

Secondly, the engineers and managers of enterprises, who affect the consumption level of product design and production costs;

三是企业的供应和销售部门的员工，他们的业务活动影响着材料物资的采购成本及产品销售费用水平。

Third, the supply and sales department staff, their business activities affect the material procurement costs and product sales costs.

所以说，成本是与每个人息息相关的。

So the cost is closely related to everyone.

因此降低成本首先取决于心态，员工对成本的心态与企业文化有关。

Therefore, reducing costs depends on the mentality first, and the mentality of employees to costs is related to the corporate culture.

总体上讲，可以分为4种心态：

Generally speaking, it can be divided into four kinds of mentality

① 给老板打工

① Working for the boss

这种心态下的企业，成本将永远降不下来。

Enterprises with this mentality will never be able to reduce their costs.

② 给自己打工

② Work for yourself

如TCL的看板管理，在员工通道处放5块板，分别标注产量、质量、消耗、成本、班组业绩情况，这时员工关注自己的工作成效的同时，会不自觉地和别人比，这样能激发员工朝企业要求的目标发展，也能转移对上级的不满。通过建立假想敌人机制，员工会盯着自己的对手进行自我激励。

For example, in TCL's Kanban management, five boards are placed in the employee channel to mark the output, quality, consumption, cost and team performance. At this time, employees will unconsciously compare with others while paying attention to their own work results, which can stimulate employees to develop towards the goal required by the enterprise and also transfer their dissatisfaction with their superiors. Through the establishment of the imaginary enemy mechanism, employees will stare at their opponents for self motivation.

③ 给团队做事

③ Work for the team

也就是把个人变得很渺小，而把团队放得很大，比如说海尔，从来不奖励个人而是奖励班组，包括招人也是班组说了算，也正因如此，海尔的许多制度包括成本控制才得以执行。

That is to say, it is very important to make individuals very small and to put the team in a big way. For example, Haier never rewards individuals, but rewards teams and teams, including recruiting people. It is also the team has the final say. Because of this, many Haier systems including cost control can be implemented.

④ 为信仰而战型

④ Fighting for faith

这也是企业的最高境界，员工在思想上会有高度的统一。

This is also the highest level of the enterprise, employees will have a high degree of unity in thinking.