Therefore, I really want to appeal: to be equipped with English teachers, who must be good at speaking, not just good grammar!

Just like when I was a child, when I learned English, I added Chinese pinyin, such as "good morning", English "good morning", and my pinyin is "dog wears cat bell".

The conversation with the Nut Chinese made me ashamed, and I was also in awe of my English teacher back then: You are amazing! 90% of the pronunciation of the spoken language taught has successfully avoided the standard.

On the day my girlfriend came to Tokai, I said that I would pick her up at the train station. But the manager coldly rejected my request for leave on the grounds that he was busy with work.

Judging from the temporary solution to my dilemma, I still have a little gratitude, so I sent a text message to my girlfriend, saying that I would leave work early in the evening and make a few good dishes to make amends.

There were a lot of things going on that day, so I finished my work and went to the warehouse to help the inventory accountant. I worked until 6 o'clock, and I thought about telling the manager again, I won't work overtime today, and I will go home early.

The manager called first, saying that our factory director had something to do with us.

When I arrived at the factory director's office, the foreign factory director was also there, and there was also a translator.

"Director Liu, how did you do it? Why are you so irresponsible? The cost of the product is miscalculated!" The manager crossed his waist with one hand and pointed to my nose with the other and began to roar in menopause: "I see that you have a little experience in the manufacturing industry, even if you are not familiar with computers, I also chose you to be the supervisor, who knows that you are a straw bale at all!"

"What's going on?" I was a little angry, "why are you swearing?"

"It's good to scold you, I want to complain, don't come to work tomorrow!" The manager was like a tiger, spitting and noise flying.

"That's good, I don't want to do it anymore!" I took off my sleeve and slammed it to the ground. "Who rarely sees the stars at both ends!"

"Director Xiao Liu, please stay. "Our factory director, a middle-aged uncle in his 40s, kindly stopped me.

"We invited you to discuss the cost of the product with you. The director glared at the manager.

"Oh. "I still have a lot of nostalgia for this hard-won job, especially after my girlfriend comes to Donghai, the cost will be very large, so I sat down on the sofa.

"Everyone", the factory director said to the foreign factory director: "In the past three months, our sales situation has been generally good. ”

The opening remarks that our Chinese people are accustomed to, the translator is muttering Chinese to English on the side.

"However, we were surprised to find that!" said the factory director, taking a sip of water, "because the unit cost is too high, several products that we cut are selling well in the international market, while several products with low unit cost are not welcomed." ”

"Is the labor cost too high?" the manager always wants to show his cleverness.

"Listen to me!" said the factory director viciously, perhaps regretting how he chose such a woman as a partner.

"Please!" said the manager, bending down to pour water for the plant manager.

"No need!" said the factory director hatefully, "You always do irrelevant things!"

"We analyzed the labor costs, and the daily wages of workers in our country C are several times lower than those in nut countries and western continents. So, I just want to ask Director Xiao Liu, is there a mistake in the cost calculation?" said to the factory director and Yan Yuese.

"Okay, I'll double check again. I said as I walked over to my desk.

After permission, turn on the factory manager's computer and carefully check the formula settings line by line from the excel sheet. After 5 minutes, I looked up and said, "The formula is accurate and there are no errors in the calculation!"

"What?" The foreigner's blue eyes flashed, like blue lightning piercing the office that was about to go dark.

"While there is nothing wrong with the calculations, the premise of allocating manufacturing costs may be wrong. I said calmly.

"Oh, let's talk about it!"

"We know that the cost of the product is not mysterious, it is composed of three parts: direct materials, direct labor and manufacturing expenses. ”

To the uninitiated, I am always easy to understand.

"These leaders know better than you, stop talking nonsense!" a sharp decibel sounded again.

"Water manager!" The factory director was angry: "Can you stop the point!" Tell you to analyze, but you can't find the reason, shut up for me!"

"SHUT UP!" the foreign factory manager also blew his beard and glared at the manager. Then, he made a gesture to me please continue.

"There is no problem with materials and labor, we have very advanced material quotas and labor hour quotas. In terms of labor, although it is not as brutal as Ford in the early years of Ford, it is still the average labor productivity that has fluctuated by 20%. When the materials and labor can be accurately measured, "ignoring the embarrassment of the manager, I looked directly at the factory directors and said, "The allocation of manufacturing costs is very knowledgeable!"

"Hehe, I'd like to hear about it. The factory director's eyes lit up.

"There are two main criteria for the allocation of traditional manufacturing costs, one is production man-hours, and the other is machine man-hours. "I know the directors aren't very professional and don't want to be too showy. "Our factory uses actual production hours to share manufacturing costs. According to my experience in the Bincheng transformer manufacturing industry, the higher the degree of production automation, the lower the labor cost, so the allocation of manufacturing expenses according to a single working hour and other standards will lead to serious distortion in cost calculation. ”

"It's been so many years since the actual production hours were divided into manufacturing costs, and no one said anything was inappropriate!" the manager pouted and muttered quietly.

"Yes, has anything changed from before?" the factory director was also puzzled.

I stood up and continued to analyze: "After the 70s of the 20th century, the market changed from a seller's market to a buyer's market. Information technology, represented by computer technology, has increased the investment in fixed assets and the number of management operations, while the direct production activities have been relatively reduced, and all this has led to a sharp upward trend in the indirect costs of production.

Before the 70s, overhead accounted for only 50%-60% of labor costs, but now the overhead costs of many enterprises have risen to 400%-500% of labor costs. Allocating a large amount of manufacturing expenses on the basis of a small amount of labor costs will inevitably lead to deviations in cost allocation. ”

"But, why?" asked the foreigner factory manager in English.

"Because the assumption implicit in traditional costing methods is that when production increases exponentially, so do all the resources invested. However, there are many examples of real-world enterprises where the consumption of resources is not correlated with the production volume.

For example, if a product consumes more production man-hours or machine man-hours, will it consume more product quality inspection costs? Obviously, not necessarily, because the amount of inspection costs is not directly proportional to the length of production time.

Another example, if a company produces two products in the same workshop this month, one has a high output and the other has a low output.

Under the traditional cost method, high-output products will bear more plant depreciation costs due to the more man-hours consumed. In fact, the two products occupy the same plant for the same time, and the same plant depreciation expense should be shared. Therefore, the traditional cost method overestimates the cost of high-volume products and underestimates the cost of low-volume products. ”

The factory director stood up, handed me a glass of water, and said approvingly: "Speak slowly, don't be in a hurry." When you say that, I'm a bit of a beginner as a layman. ”

"It's no wonder if you're not in a hurry. "I thought about the appearance of my girlfriend dragging a big suitcase alone and waiting for me in the community alone, and I was on fire!

"Is there anything wrong with you?" asked the factory director empathetically.

"Something! I'll make a long story short. There is already a way to correct bias, and this is called activity-based costing. "Considering that the translator doesn't understand accounting jargon, I directly said a word to the foreign factory director.

"I divide the production in the factory into eight operations: material procurement, material handling, start-up preparation, assembly, engineering processing, quality control, product packaging, and management.

Over the past month, I have observed all the operations and allocated the manufacturing costs of more than 10 major products according to different standards. Here is a table of my preliminary calculations. I finished speaking quickly, and took out a few pieces of A4 paper from the pocket of my blue overalls and handed them to the factory manager.

"Great!" After looking at it for a while, the factory director stood up and handed the form to the foreigner opposite, "I'll just say, why is the cost of the best-selling A1, B2, and C3 products so high?

“good！thank u ，liu。 After reading it, the foreigner was so excited that his golden hair stood up.

Translator Simultaneous English to Chinese: The foreigner said that I helped them answer their confusion, and also chose G5, H6, I7 three products with lower unit costs, and these three products are the best-selling in the nut country.

I was symbolically hugged by the foreigner, and quickly and anxiously begged: "Factory director, can I ask for a leave of absence first? My girlfriend came from Bincheng and couldn't get in yet." ”

"No!" said the water manager in a stiff tone, "It's not even 9 o'clock yet." Are you going to leave work before me, the manager?"

"First of all, my girlfriend is coming all the way, and it doesn't matter if you don't let me pick it up!" I was furious, "Now, I'm done with my work, what's wrong with getting off work normally? Do you dare to announce the fact that you have a bad idea and don't pay overtime?"

"People are not machines!" I raised my voice and said to the parallel goods, "Can you stand working overtime until 11 p.m. every day?"

"For the sake of the factory, I'm fine!" said the water manager, unashamedly showing loyalty.

"You, you, you!" I was furious, but I didn't expose her trick of flashing people first at 9 o'clock every night, thinking about her last bit of goodness.

"Liu Dajun!" Manager Shui glared at his face and screamed: "I warn you! What skills do you have? You don't even know how to use a computer! I gave you a job, but you want to take a leave of absence for three days, I don't think you have a goal in life! Don't forget, you haven't turned a regular yet." Hmph!"

"I have nothing to say. "I suddenly felt a deep sadness that I was a little person, that I wanted that pitiful salary for myself, and that my ambition was unpaid!

Since I started work, I arrive at 8 o'clock every day and leave at 11 o'clock in the evening.

Many years later, I realized that such criticism was really nothing! Some people said seriously: Young people, set a small goal first, and I will earn 100 million yuan first!

Netizens sighed: "We mortals don't understand the world of local tyrants." ”

"What's up?" Seeing me like a deflated ball, foreigners were surprised to hear that we were forced to work overtime every day by our fellow executives, and there was no overtime pay. He shrugged his shoulders and said nothing, and sat down with a confused expression.

"Okay, Sunny and I will drive you home and explain it to your girlfriend, okay?" said the factory director, embarrassed.

He originally thought that our finance department worked overtime because of a lot of work, and he also knew the habit of parallel goods slipping first, but he himself connived at this invisible oppression.

In fact, he knew better than anyone else that the consequence of this was that it was becoming less and less efficient, and that most people yawned during the day and did nothing, and pretended to work after 6 p.m.

"Okay. Thank you so much!" "At that time, the little people who did not have a foothold in the East China Sea were still easily moved.

"I'll go too!" the water manager patted me on the shoulder, as if she were my own sister, "Look at my brother and sister." ”

"Still," I held back for a long time before I said with difficulty, "no need, right?"

"Let's go, Xiao Liu. The factory chief waved his hand, "Manager Shui, you go home to accompany your husband!"