Therefore, I really want to appeal to the Ministry of Education to have English teachers, and only people who can speak well can be appointed, not just good grammar. The conversation with the Chinese people 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 can be non-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 feel a little grateful, 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.

Before he could catch his breath, "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 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 as a supervisor, who knows, 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 here to discuss the cost of the product with you", the factory director glared at the manager.

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

"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," the director took a sip of water, "because the unit cost is too high, several products that we cut are selling well in the international market, and there are several products with very low unit costs, which 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!" the manager said curtly, bending down to pour water for the factory director.

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

"We have analyzed the labor cost, and the daily wage of our Chinese workers is several times lower than that of the Omi countries, so I just want to ask Director Xiao Liu, is there a mistake in the cost calculation?"

"Okay, I'll double it again". As I spoke, I walked over to my desk, and with permission, I turned on the factory manager's computer and checked the formula settings line by line from the excel sheet, and after 5 minutes, I looked up and reported, "The formula is accurate and there are no errors in the calculations."

“why?” The foreigner's blue eyes flashed, like blue lightning piercing the office that was about to go black.

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

"Oh, let's talk about it!" Our factory director was interested.

"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.

"Manager Shui," the director of the plant was furious, "can you stop and ask you to analyze, but you can't find the reason, shut up for me." ”

The foreign factory manager also 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, although they are not as brutal as the early years of Ford Motor Company to analyze and subtract any superfluous actions of workers, but the average labor productivity 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"!

"There are two main criteria for the traditional allocation of manufacturing costs, one is production man-hours, and the other is machine man-hours" I know that factory managers are not very professional, and they don't want to be too showy. "At present, the actual production hours are mainly used to share the 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 labor hours will lead to serious distortion of cost calculation. ”

Speaking of this, I stood up and continued to analyze, "After the 70s of the 20th century, the market has changed from a seller's market to a buyer's market, the upgrading of products has accelerated, and the production characteristics of enterprises have developed from large-scale, single-variety production to multi-variety and small-batch production mode. The development of technology has increased the investment in fixed assets of enterprises, the complexity of production and the application of modern management technology have increased the number of management operations, while the direct production activities have been relatively reduced, all of which have made the indirect costs of production rise sharply. 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.

The traditional costing method, which arose at the beginning of the last century, is compatible with large-scale production and is based on quantity, and it implies the assumption that when production multiplies, 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. For another example, the proportion of man-hours consumed by a product may be due to the fact that in collective labor (such as labor-intensive industries), many workers work together in the workshop in a relatively short period of time, rather than occupying a lot of absolute time in the workshop, so more depreciation expenses of the plant should not be apportioned. Therefore, the practice of allocating indirect costs according to a single working hour and other criteria under the traditional cost method is hasty and arbitrary, which will inevitably lead to an inflated increase in the cost of some products and a decrease in some products, which does not conform to the principle of fair proportioning and information relevance of "who benefits, who bears, more benefits, more burdens", resulting in distortion of cost information.

Let's take an example to illustrate the impact of information distortion: if a company produces two products in the same workshop this month, one with high output and the other with low output, then under the traditional cost method, the high-output product will bear more plant depreciation costs due to the more man-hours consumed, while the low-output product will bear less plant depreciation costs because it consumes fewer man-hours. However, both products occupy the same plant for the same amount of time and should share the same plant depreciation costs. 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 my girlfriend dragging a big suitcase alone, waiting for me in the community alone, anxious!

"Is there anything wrong with you?" the factory director was very understanding.

"Something, I'll make a long story short". I quickly said, "The solution is there, and this is activity costing"!

“Activity-based Costi

g”。 Considering that I don't know much about translation and accounting, I said a word directly to the foreign factory director.

"I divided the production in the factory into 8 operations: material procurement, material handling, start-up preparation, assembly, engineering processing, quality control, product packaging, and management. Here is a table of my preliminary calculations. ”

After speaking, I took out a few sheets of A4 paper from the pocket of my blue overalls and handed them to the factory manager.

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

“good!tha

k u, liu" The foreigner also finished reading it, and his golden hair stood up with excitement. Through translation, I learned that foreigners said that I helped them answer their confusion, and also chose G5, H6, and I7 three products with lower unit costs, and these three products happened to be the best-selling in the United States.

I was symbolically hugged by the foreigner, and then said anxiously: "Factory director, can I ask for a leave of absence first? My girlfriend came from Dalian, and she can'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 go before me, the manager?"

"First of all, my girlfriend has come 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?

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

"For the sake of the factory, I have no problem!" the water manager was unashamedly loyal to him.

"You, you, you" I was angry, but I didn't expose her trick of leaving first at 9 o'clock every night in public, thinking about her last bit of goodness.

"Liu Dajun" Manager Shui glared at his face, "You don't have any level, you don't even know how to use a computer! I gave you a job, if you don't thank you, forget it, and you want to take leave 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, for I was a small person, for myself to want that pitiful salary, and even more for my former ambitions! Since I went to work, I have arrived at 8 o'clock every day and left at 11 o'clock at night.

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

Netizens sighed: "The world of local tyrants, we mortals don't understand."

“why?” Seeing me like a deflated ball, foreigners were surprised to hear about the fact that we were forced to work overtime every day by our fellow executives, and there was no overtime pay. He shrugged his shoulders, didn't say anything, and sat down with a confused expression.

"That's it", the factory director was also very embarrassed, he thought that our finance department worked overtime because of more work, and he also knew the habit of parallel goods slipping first. But he himself condoned this invisible oppression, and in fact, he knew better than anyone else that the consequences of this were 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.

"Me and su

UY drives you home and explains it to your girlfriend, okay?"

"Okay. Thank you so much!" At that time, the little people who had not yet established themselves in the East China Sea were still easily moved.

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

"Still", I held back for a long time, and finally said with difficulty, "No need".

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