Han Zhiyong pays more attention to indicators than Li Luo. In Han Zhiyong's eyes, Li Luo is just talking about orders, orders may not be converted into income, high income is not necessarily high profits, and high profits are not necessarily the best state - there are many landmark indicators of enterprise operation, and we can't just look at a few, it is a comprehensive system. For this complex evaluation system, Han Zhiyong boasts that no one in the Red Star Factory understands it better than him.

Therefore, Han Zhiyong disagreed with Tao Tang's big climax. But he knew why Tao Tang did it. If you want to stand on your feet, you must come up with results that you can explain to your superiors, and the same is true for yourself. Whoever stands up against it at this time will not have a long eye. Li Luo can withstand it, he can naturally withstand it, and he must also resist it. Funds are like a sponge, as long as you squeeze hard, there is always moisture to squeeze out. But it was a small amount of money, and when the marketing department advanced the orders from the fourth quarter to the third quarter, the financial problem was exposed.

The simplest solution is, of course, a loan. In July, it was decided to apply for a current loan of 240 million yuan, which also took into account the misappropriation of project construction funds.

As the chief accountant, Han Zhiyong certainly understands the sequelae of loans. In fact, he has already found a few banks to run, such a large amount of money is not something that the city bank can solve, the Provincial Industrial and Commercial Bank of China said that it can be considered, but the provincial Industrial and Commercial Bank of China Company Department of the Gu general manager said to him, not to mention 240 million, 300 million is fine, but the premise is to solve the basic account problem. It is not technically difficult to change the basic household, but it is not something that Han Zhiyong can 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 about Tao Tang. If Han Zhiyong and Tao Tang have a good relationship, he can mediate, after all, he has been in this position for many years, and the relationship at all levels is not old or young. But Han Zhiyong has a big opinion of Tao Tang, and he has a grudge since Ming Xiaoyue was promoted, so of course he will not take the initiative to mediate this matter. Strangely enough, it came to the end. Tao Tang repented again, saying that if it could be supported, the money would not be loaned. Grit your teeth and push it over, and the indicators will look much better. Well, it's okay not to take out a loan, but I'm afraid the funds really can't hold on. The finance department has made several calculations and believes that if the production plan for the third quarter is completed, it will increase the current loan by at least 100 million yuan. He thinks that this number is reliable, and now Tao Tang said that he will not take out a loan, so wait for the capital chain to break.

However, Han Zhiyong underestimated Tao Tang's scoundrel. Tao Tang said to him. Old Han, you are in charge of finances, and of course you will solve the problem of funds. Now I just want you to survive without increasing the loan! Of course, I can't sit idly by, what is the best way to do it? I think the only way to do this is to strengthen the overall budget. I note that there is a particularly high level of extrabudgetary funding every month, which is not possible. If you resist, I will never dig into your corner.

As a result, the intensity of budget management has been strengthened unprecedentedly, and of course, the whole plant is jumping. Including the extra-budgetary expenses of the general manager's office directly managed by Tao Tang, Han Zhiyong was shot mercilessly. Now that Ma Guangming wants to fight with Li Luo, support for Lao Ma is a must. I'm sorry for the rest, and the budget is not approved. Tao Tang is also trustworthy, he participated in the budget meeting, and the budget also needs the signature of the general manager. But he basically did not revise his opinion. Except for the funds used in the B12 project, Tao Tang has never engaged in the principle of exceptions. What Han Zhiyong didn't expect was that he survived!

After the September express report came out, Han Zhiyong's heart fell in his stomach. The fourth-quarter forecast plan has already been reported by several departments. Marketing Department, Hair Planning Department, Production Department. There is also the Ministry of Finance, some of the figures are different, but not large. Han Zhiyong made a prediction based on the annual indicators, and believed that in addition to the main business income, several main indicators: profit, two gold occupation, labor yield, EVA, cost ratio and asset-liability ratio are likely to be completed. In comparison, the profit was a little worse, after all, it was built on the basis of 12 billion at that time. But if this year's sales revenue really exceeds 10 billion, it is not difficult to "make" the required profits. It is said that the chief accountant has a pen, plus and minus the benefits, he has done a lot of this kind of thing, but he can't take the initiative to do it, and he has to wait for the leader to speak. Otherwise, it may become a thankless effort and a situation where you will carry your own back.

Maybe he didn't understand, or maybe he was disdainful, Tao Tang did not mention the handling of annual indicators when he arranged the third quarter economic activity analysis meeting with him. The quarterly analysis of economic activities is the chief economist's business, 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 12 million yuan, and he will definitely not be fine, depending on how many years he has been squatting in the high wall. Due to Luo Chong's accident, the post of chief economist was vacant, and he was nominally represented by Tao Tang, but in fact, Luo Chong's work was assigned to several vice presidents, no, the task of presiding over the quarterly economic activity analysis naturally fell on his head.

The analysis report for the third quarter is very good, because the indicators for the third quarter have been completed very well, the quarterly plan has been exceeded, and the bad "old debt" has been repaid. If you do a detailed analysis, you should be able to find out a lot of highlights, which one is the biggest one?

Han Zhiyong disagrees with Luo Chong's analytical style. Luo Chong is always comprehensive, but in fact, he can't analyze any of them. Han Zhiyong prefers to highlight a certain point, if every quarter can be improved in a certain aspect, in a few years, the company's basic management will be on a big level.

In the past, Luo Chong was in charge of this part, and he didn't count it. Now that he's up to the mark, of course, he has to do it his own way. Han Zhiyong decided to write the quarterly analysis by himself, and the preliminary work was the same: arrange relevant units to do professional analysis, market analysis of the marketing department, product quality analysis of the quality control department, cost and financial analysis of the finance department, and project construction and statistical analysis of the development and planning department...... After these analyses were handed in, Han Zhiyong read them one by one, looking for highlights and inspiration. He suddenly found that the analysis of the quality department this quarter was very distinctive, so he read it again, and then called Rong Shangming, the head of the cost section, "Lao Rong, I'll assign you something, you go and verify the quality loss data of this quarter, get me a copy, hurry up."

Of course, Lao Rong did not slack off on the task assigned by the chief accountant, and it was delivered in less than 20 minutes, "Express Count" Lao Rong explained.

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

Comparing the data from different channels, Han Zhiyong was a little excited, "It's true****** it's true......" After he found out the data on external damage (three bags loss) in the marketing department's analysis report again and compared it with the data of the quality department, he knew what to do with his analysis.

What are the characteristics of the analysis of the quality department? It is that the quality loss has been significantly reduced year-on-year and month-on-month. Using the internal indicator of 10,000 yuan of revenue waste, it was 1.26% in the same period last year. This year, it was 1.05%, 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, down 14% from the previous quarter. In other words, the quality of the product has improved significantly in the third quarter, and both external and internal losses have decreased significantly. The loss of quality of 10,000 yuan of income decreased by 0.16% month-on-month, which is not a small number, and you must know that the sales revenue in the third quarter was 3.15 billion! If compared with the second quarter, it is equivalent to a profit of 5.04 million! If compared to the same period last year, the number has changed to 6.615 million!

This is only a quarter of results, if you zoom in to the whole year, it will be more than 2,000 yuan. Of course, the account cannot be calculated so simply. Consider the actual income situation. But profit is not equal to income, profit is real money, and income is fundamentally different.

People in finance are much more sensitive to profit than sales revenue.

The reason for touting the quality control achievements in the analysis report of the quality department just now is that the implementation of lean management is a bit scoffing, thinking that it is a naked slap on the back for Tao Tang. But now it must be seriously considered. There must be a reason behind the results, if it is not the effect of lean management, then other reasons must be found. But Han Zhiyong couldn't find it. In fact, there is no cost reduction control in enterprise management, the first thing behind the cost is the increase in costs, such as to reduce waste, it must be invested first. Or improve the equipment, or increase inspections, or change the process. Every large-scale investment of the enterprise cannot be concealed from the chief accountant, Han Zhiyong knows it. The company has not invested heavily in the current state of quality. To talk about investment, that is, the reward for rationalization proposals in the third quarter has been formalized and cashed out month by month. Han Zhiyong remembers this number (he has a lot of criticism about it, thinking it is all grandstanding). It was about 1.1 million yuan, and because of Tao Tang's instructions, Han Zhiyong could not deduct the money. And in his opinion, the amount of the award is drizzle, and the objects of the reward are mainly technical personnel and front-line skilled personnel, which is calculated by 10,000 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 5.04 million.

Now it looks like a good deal......

In fact, the account cannot be calculated in this way. Because the rationalization proposal is not only for quality control, but also for material consumption and process improvement, the savings in those areas are not taken into account. The cutting section of the sixth branch factory has improved the nesting of the plate, and the technical department has determined that the improvement will bring 1.3 million savings, and the reward of 130,000 yuan has been raised, which is the largest single bonus in his memory, and the lean management office of the production management department has caused a sensation in the whole plant after the notice was issued, because there are less than 30 people in that section, and each person has taken an average of more than 4,000 yuan in bonuses, which is naturally eye-catching. Han Zhiyong thought at the time that it was just Tao Tang putting gold and powder on the lean management that he vigorously promoted, who would question the identification of the technical department?

Lean management has made a move in the third quarter, and the results are flying all over the sky. The most ferocious blow is naturally the rationalization proposal, which is simply miraculous. Needless to say, the "Lean Special Issue" run by Lean is also reported in every issue of the factory newspaper. Han Zhiyong has read the materials of the Lean Office, and after reading them, he thinks that the facts are seriously exaggerated, if they are all like the effect of the reported materials, what difficulties does the Red Star Factory have? It will soon be solved. In Han Zhiyong's view, the climax of Chang Wenhai's rationalization proposal activity on the order of Tao Tang is just to find a way for those who do good things to get cigarette money. It's good to be self-governing. But lean management is Feng Shizhao's magic weapon, Tao Tang is just catering to Feng Shizhao's preferences, the following can question the meaning and effect of lean management, but if the middle-level leaders jump out to oppose it, it is not long-sighted, that is a typical lack of politics. Han Zhiyong is not ignorant of politics, so he definitely does not pay for rationalizing the proposal, not to mention that Ma Guangming is in charge of this matter, or Li Luoguan, and the money in this batch will not be less. Isn't it hundreds of thousands a month? Just squeeze it and come out.

But the improvement of financial indicators is real, several major indicators are good, Red Star is a large factory, 0.1% of the improvement is remarkable, just like the reduction of quality loss, but five million, sounds like a big number, but for the Red Star factory, the savings are less than two days of consumption. But Han Zhiyong is not the kind of person who is happy with his achievements, he has always believed that cost savings should start from little by little, precisely because Red Star is a large factory, the scope of savings is very wide, and there are many places that can be saved. From this point on, he agrees with Tao Tang's business philosophy.

In addition to quality control. Han Zhiyong is also ready to talk about the reduction of cost and expense ratios. Of course, I will not forget that Tao Tang first boasted of the experience of Shengdong Company, and through lean management, the cost rate decreased by 1 percentage point per year. That's an impressive achievement, of course. The cost ratio of Hongxing Plant in the third quarter decreased by 0.67% quarter-on-quarter, which means that the cost per 10,000 yuan of sales revenue decreased by 67 yuan. Multiply this number by 3.15 billion, which is 21.1 million. If you multiply it by 4, it is 85 million, which is not a small number. He had expressed doubts about this and asked Zhang Xingwu to organize people to seriously verify the authenticity of the figures. Zhang Xingwu replied that the numbers were real and there was no problem. If you look at this number, taking into account the factor of time, Tao Tang's statement of reducing 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 in the third quarter had improved to varying degrees, and the biggest improvement was not quality control, but business activity expenses! The first three quarters fell by nearly 40% compared with the same period last year! Han Zhiyong does not doubt the authenticity of this figure, because he does feel the savings in hospitality expenses, on the one hand, it is due to the general environment, there are many inspections and visits to the places where Red Star receives many names, and the local government is obviously under pressure and has become cautious. On the other hand, due to the pressure of Tao Tang, everyone spends much less public money. The pressure is not on the system, Tao Tang did not reduce the amount of business activities of the company's leaders, deputy chief engineers and even various units, but the top leaders rarely eat and drink with public funds, and the rest of the people are not too public. As a result, operating expenses fell vertically in the second and third quarters. At least the leaders don't go to eat and drink, that guy eats and lives there, even if that guy doesn't say anything, he always has to explain who to receive, and he is embarrassed to say it. In addition, the cost of the car class has dropped even more. Han Zhiyong looked at the statistics of the General Manager's Office and the Ministry of Finance, and this year it has dropped by more than half compared with the same period last year. The least of the vehicles is precisely Tao Tang's special car, the eighty percent new Audi is almost completely idle, it is said that Wang Fumin is bored, and he raises flowers and plants in the car class to relieve boredom. Han Zhiyong once heard that Tao Tang went out to do private business, and once laughed at that guy's lame reputation. Now it seems that the old adage that teaching by example is better than words is not outdated. If that guy wants to be famous, it will still be good for the company's cost control......

This year's big numbers are not a big problem, which means that Tao Tang has handed over a beautiful answer sheet to the group. Is this a good result? As the National Day holiday approached, Han Zhiyong seriously considered this issue. (To be continued.) )