[The big pit of adjusting the account with the integration of the material and account] uses the method of adjusting the account to forcibly distort the entrance and exit of the material account into the same, which is a kind of forced binding! That is, digging and filling the pit by oneself, adjusting the account is not stopped, digging deeply, and filling is not stopped. Dig with 117 and bury with 118. What was dug up was real, because the actual account was dug up, and what was used to landfill was not the amount corresponding to the physical object, but the game numbers that came out of the empty book, to put it bluntly, it was not even a vacuum of air!

Vacuum filling of large pits, filling is also vain, will not shrink a little, will only dig bigger and bigger, and will never be filled.

Vacuum filling big hole - my shrewd colleagues, I don't know if there is anyone who will look at this phenomenon with image thinking, digging and filling in this way, and until now, the big hole we have dug out is already a general storage in outer space, there are all kinds of bad debt stars that cannot be solved, there are countless problem constellations, and there are black holes in the material account!

If you go down to the wrong concept of the integration of materials and accounts like this, not to mention others, even if you have the courage to be fearless like Shen Zhou, and have a complex of favoring property management for many years, you will be afraid to stay in property management, because if you dig up like this recklessly, you may dig through our last protective layer at any time! Unforeseen dangers will wipe out the entire property management!

Of course, as long as the company is thriving, the property management will always be there, and it is a big deal to rebuild again and again. But rebuilding the organization does not necessarily mean rebuilding the mind.

If the thinking is not corrected, no amount of reconstruction will only be a turning board for the present.

After a long period of thinking, Shenzhou covered the whole process of logistics with the concept of material and account integration, rather than just staring at a point of stock.

The integration of materials and accounts should be like this. The account goes with the material, the material moves with the account, and the material without the account is naked, and only by wearing the smock of the account can you go out. The account without material is the emperor's new clothes, and no one can wear them. Where it is expected, the account shirt will be worn, and it will never be separated, one will be prosperous, and one will be lost, which is the unity of material and account.

The most important difference between this kind of material and account integration is in two aspects:

(1) The process is more important than the balance!

(2) The authenticity of profit and loss is more important than the difference in the material account!

The purpose of the material account is to cover up the difference, and the purpose of the latter is to find out the difference, that is, to expose it.

The previous concept was that the smaller the difference, the more accurate the accounting. Not necessarily.

Here's an example of the process:

【Wrong shortcuts to weekly reports】A process that neither formulas nor algorithms can reflect:

Previous balance + total current period - current period balance = current period total delivery? It seems that this formula is not wrong at all. There is nothing wrong with the formula, and if it is combined with the actual operation of the material, it will expose possible mistakes.

Because the purchase and warehousing are often in large quantities, and the outgoing materials are accounted for according to the order, there may be dozens or even hundreds of transactions per day for the same material. In order to reduce the amount of calculations and too many outbound pen inputs, they save these troubles according to this formula, and only need to summarize the current period's warehousing, add the balance of the previous period, and subtract this week's accumulation, and get the amount of the current period's outbound. They don't compile the current shipments. It's quick and easy to do, and there's nothing wrong with it.

In this period, the people who will account for the treasury know what it means, that is, expenses, and the importance of expenditures is often more stringent than the inspection of income. In this way, the mistakes in the actual operation and the operation of the document and accounting will be covered up, and even the mistakes will be rolled over to the next issue and snowball. When you find out that the problem is big, it is difficult to track down which issue the problem is.

The correct algorithm still can't be lazy, or you have to summarize the outbound and inbound warehouses during the period, and then use the above formula to check.

The two methods do not seem to be much different, but it is this subtle difference that makes a big difference in the effect.

It's this little difference, it's the difference between right and wrong. One is to cover up the problem, and the other is to find the problem and solve it.

With the latter method, we can expose the abnormal delivery in the current period, and also push out the problems that occur in the warehouse from the outbound problems, and solve the problems in the current period, isn't it exactly what we should do?

Shen Zhou intends to mention the current period of delivery here, because we have not made weekly statements for more than ten years. The monthly report also only has stock, and there is no current period of storage and current period of storage, which is obviously ruled by the idea of only valuing stock.

In this way, the material account that ignores the process does not reflect the incident I mentioned in the article "Black Hole in the Palm": for example, the 100,000 Thai bead bowl was stored after HT, and a week later it was found that the packaging bag was filled with alkaline substances, and it was rusty. So after the relevant units agreed, they returned to the warehouse and vibrated again, which is equivalent to the same large batch of materials, in the same two processes with one more wheel in and one out. In 1999, when I made weekly and monthly reports, the 130036 of this product number during this period showed that there was an increase of 100,000 and an increase of 100,000. However, in the form that only looks at the balance of the balance, it is not visible at all in the data that only counts the contract balance.

The importance of the process is only reflected in the material account of the property management, and it is even more important in the overall material account of the Ministry of Finance and Resources.

[The integration of materials and accounts is to get profit and loss] Pay attention to the process in order to get the real profit and loss.

With such a huge accounting team of the company, isn't it calculating profits and losses?

In order to calculate profit and loss, we have been using the method of adjusting accounts to cover profit and loss for a long time, what a contradictory approach.

The current idea of the integration of materials and accounts is to fear the difference between materials and accounts, and always try to find ways to settle them.

We racked our brains, worked hard and did so many things, that is, we used the way of adjusting accounts, using false quantities to cover up the real profits and losses, that is, to push the real profits and losses into the big pit of account adjustment, and cover them up with empty accounts.

The biggest enemy of the integration of materials and accounts is all kinds of account adjustments.

The big inventory is the biggest adjustment.

For a company, the adjustment of accounts is like the grace of amnesty to the world, and it must not be used lightly. A dynasty has to wait until the new emperor ascends the throne to use it once, the general company is once a year, and more than two times, but our company is as high as 5 times, two years plus ten times!

The big inventory is a gift, or it encourages evil spirits!

Therefore, Shen Zhou always said that the more large inventories, the greater the difference between the material and the account, and the reason is this: the large inventory makes the inventory close to the physical object under the strong torsion, but the adjustment of a large number of large amounts makes the current period out of the warehouse and the current period in the warehouse, and the process of the current output is not real.

There is also the so-called cost recalculation that is above a qiē, without going through a little bit of material, directly let the accounts run around, and after running, it will be subject to the messy accounts that have been stirred, how inexplicable is this, how much negative impact is there, who is still checking it?

I don't say much, and the more I talk about it, the more confusing it becomes.

In general, the integration of material and account, is the operation on the book, and the actual flow of materials on the comparison is consistent, this is the contrast between the two surfaces, only like a mirror in front of the mirror, one in the mirror, a movement and stillness are completely consistent, is my understanding of the unity of the material and account.

The practice of only looking at the stock is to compare only one point, and how big the difference between the point and the surface is, how big the deviation is in our understanding of the integration of material and account.

To sum it up:

What we have been doing is to wear the dry material jacket soaked in the water of the account adjustment to wear it as a work wear, so it is so tired!

The more real and simple, the more real the better, squeeze out the fake water, no matter what single is used, try not to adjust the account, expose the difference in the material account, refreshing and refreshing, and the original face of profit and loss, everyone is easy to do, which is the unity of the material and account that Shen Zhou realized.

Don't worry too much about the negative impact of the difference in the material account within the limit on the production management procurement, they are all operating according to the order, unless written information is submitted, they will not take the initiative to prepare materials according to the book stock.

Let the difference be truly highlighted, make a profit and loss statement, and then seek a formal solution on a regular basis, although the account will still be adjusted, but the account is close to the material, the nature is already different, and the amount can be limited by percentages, it will not be so exaggerated.