You haven't thought about it, there are still many more, if you think about it, then what do I need to save zài?

Tian Mi pursed her lips slightly, raised her eyes lightly, and looked at everyone with a smile: "Master Xu also mentioned that these products that are still profitable when sold at prices below cost are usually produced together with other products, and the reason why they can make a profit is because other products take away their costs. In this way, everyone must be puzzled - why can the cost be taken away? ”

Seeing that everyone nodded and looked at her with curiosity, she smiled slightly, and two shallow pear vortices on her cheeks were exposed, and she blinked innocently: "You might as well try to bring in the two concepts I just proposed." ”

Almost subconsciously, everyone immediately complied, carefully recalling the concepts of fixed costs and variable costs, and slowly introduced-

"Smack!" After a while, Zheng Shushi clapped his hands and said suddenly: "Since it is two products that use production equipment at the same time, then, the fixed cost is only one kind, and the variable cost will be counted as two, and the so-called takeaway cost is the fixed cost, that is, one product bears the fixed cost, and the other does not bear, so that the cost of the other is low, and it can be sold at a low price!" ”

Speaking of this without interruption, he didn't pay attention to others at all, his eyes lit up amazingly, and he said excitedly as if no one was around: "For example, the pharmacy was originally going to produce one pill, but if there is another pill, not only does it not clash with its medicinal effect, but can complement each other, then it can be made by the way, so that the price of the other one is not lower than the variable cost." You can make a profit! ”

Speaking of which. He looked up. With bright eyes, staring straight at Tian Mi, Yin Yin asked for confirmation: "Am I right, girl?" ”

Tian Mi couldn't help but smile slightly, nodded affirmatively, and saw that everyone showed an expression of 'I see', and said with a smile: "That's right, because the fixed cost will not change, so sometimes." When we analyze, we should use its variable cost as the standard, which is more accurate. ”

Tian Mi said this, and added without hesitation: "Since it comes to product decision-making, if you don't mind, I'll broaden it and talk about it?" ”

When everyone saw that she didn't hide her selfishness, she was a hundred willing, and they all nodded eagerly: "Girl, please speak." ”

Tian Mi folded her arms with one hand, bypassed the narrow seat, and slowly walked on the square field vacated in the middle. Said slowly: "Actually, the product decision problem. It includes not only the issue of special pricing and loss-making products, but also what new products should be produced, whether the parts should be made in-house or purchased, and whether the semi-finished products need to be further processed. ”

As soon as these words came out, the sharp-eared monkey's gills on the opposite side couldn't help frowning and interrupted: "Forgive me for taking the liberty of being presumptuous, Miss Tian, the production problem should be decided by the person in charge of sales and production, right?" What does it have to do with the bookkeeper? ”

"Yes, aren't these problems all related to accounting?"

"Yes, the account office is still in charge of production?"

There was a lot of discussion around, Tian Mi listened to it, and just smiled slightly.

At this time, there were two waiters who silently carried a whiteboard to the middle, and silently Tian Mi made a gesture of please.

Tian Mi nodded to them gratefully, faced everyone, and continued: "As far as I know, at present, what kind of products each workshop produces, and how much it produces, is decided by the owner with the person in charge of sales and production. But in fact, these people are more interested in the amount of quantity, and ignore the level of cost, and in the end, it does not necessarily improve the overall income of the workshop. ”

People who study finance, and others, the entry point is always different, and everyone knows and recognizes this.

It's just that, before today, they never knew that in addition to managing the accounts, the account office could also manage other things, no, now it should be said, what else can the account room not manage?

Tian Mi saw that everyone showed a contemplative expression, and did not pause, and even accelerated the speed of speech, and said: "In addition, many workshops today have zài drawbacks, such as: can make their own without considering outsourcing, can produce by themselves without entrusting processing, as soon as a loss will stop production, the whole state of taking for granted, completely without accurate calculation, analysis and comparison before making a final decision, the loss caused by this, that is really quite large!" ”

'Don't say you don't know, but you're shocked' refers to the current state.

Before Miss Tian brought it up, they never thought there was anything wrong with it, and everyone's habitual thinking was: why buy it from others if you can make it? Why entrust others to process if you can process it yourself? It's all already at a loss, so what's the need for production?

In this inertial mode of thinking, they hardly think about other avenues, and they never compare the differences to arrive at the optimal solution.

However, Miss Tian said that this is a state of assumption and will bring huge losses to the workshop.

Everyone looked at Tian Mi in shock and blankness, and their hearts were shocked and stacked with horror.

What exactly is the right thing to do? They want to know.

At this time, when they had already subconsciously not doubted Tian Mi's theory, Xu Yingyu also nodded approvingly, looked at the girl in the field with respect, and said convincingly: "The girl is right, as an account room, you must use actual numbers to speak, and it should provide a real and reliable basis for the manager's decision-making, rather than a hypothetical result." Infant language is taught today. ”

Tian Mi couldn't help but purse her lips and smiled lightly at her.

Then, she turned around, swept a pair of expectant eyes, and said, "In the new law, we generally use the contribution gross profit analysis method to solve this problem. The 'contribution' here refers to the contribution of the products or services of the workshop to the realization of the profit target of the workshop. Gross profit of contribution refers to the amount of product sales revenue that can be used to offset fixed costs and generate profits after deducting the cost of products calculated at variable cost. ”

These are all professional words, Tian Mi does not expect everyone to understand, on the contrary, they do not understand better - it is precisely because they do not understand that they will admire the people who understand, if they understand easily, then the so-called professionals have no need to save zài.

Therefore, in fact, her real purpose is to make those who understand half-understood, those who can't understand praise and admire, and whether they understand or not, they all recognize the new law with all their hearts!

She wants to overturn their narrow understanding of the bookkeeper, to make them understand the importance of the bookkeeper, to improve the status of the bookkeeper in the workshop, and to pave the way for a new plan!

With a bright heart and a glowing face, she stood in the crowd and talked eloquently.

In the early autumn day, it was already a little cool, but the upstairs near the river was hot.

In the dense field, the girl looked calm, she calmly faced everyone, her big eyes were extraordinarily bright, and she explained with a smile while using that strange charcoal pen to write lines of unfamiliar formulas on a special whiteboard.

Miraculously, those obviously boring professional knowledge came out of her mouth, accompanied by a crisp and pleasant voice like flowing water, which only made the listener feel lively and interesting.

The bookkeepers were fascinated by what they heard, the guests were shocked, and even the ordinary people who were watching the play on the periphery were taken in, and the servants who inquired about the news came and went cautiously, for fear of making a little movement and disturbing the girl who was lecturing in the middle.

Needless to say, the waiter handed over the teacup with great eyes, Tian Mi took it, took a sip, and the water temperature was just right.

"Thank you." She put down the teacup, smiled and thanked the waiter, did not notice the other party's grateful eyes after surprise, and continued to speak clearly: "If the loss-making product can provide gross profit and make up for part of the fixed costs, if there is no more profitable situation, we don't need to stop production." In addition, the reason why some products are losing money may be due to insufficient sales, and it is necessary to expand reproduction at this time. ”

As she spoke, everyone nodded, and even many people waved their pens like students to record it, and when she finished speaking, most of them frowned, and they were still understanding this, and there were many of them, which had already been reflected at the moment.

So, in a quiet field, a voice came to mind very abruptly.

I only heard the sharp-eared monkey's gills in the bookkeeper say sonorously: "Miss Tian, if I'm not mistaken, in the example you just cited, there is a one called Tianxiang Pill, which can obviously provide that contribution and share fixed costs, why do you exclude it?" ”

At this moment, everyone was immersed in knowledge, and all of them were usually very shrewd, ignoring the obvious meaning of finding fault in his words, and all looked at Tian Mi earnestly, simply waiting for an answer.

"That's a good question." Tian Mi saw that the man's face changed instantly, and felt a little funny, smiled slightly, and said calmly: "This is also the second point I want to say." Even if a loss-making product can provide gross profit, we can not produce it because we want to make the most profit. If it is more profitable to switch to other drugs than Tianxiang pills, why don't we switch to them? Or, why not choose the latter when renting out the fixed assets that have been freed up by stopping the production of loss-making products, so that the workshop can obtain more gross contributions? ”

This...... Everyone touched the cold sweat on their foreheads, this was really beyond their reach! Miss Tian is really amazing.

It would be nice if I could please Miss Matsuda. -- At this moment, this has become the expectation in the hearts of all businessmen, and one of them is the representative of the delegates.

Lin Weiya propped up on the desk with one hand, her fingers subconsciously rubbed her smooth jaw, the curvature of the corners of her lips was a little dangerous, the bright light spots in the corners of her eyes jumped quickly and sharply, and in her eyes, she clearly reflected the figure that looked small and exquisite, but was as calm as a steady.

If he used to just have the mentality of 'it's better to have her, it's okay to do without her', now he clearly hears the command from his head: she has to be. (To be continued......)

PS: Well, let me state again, this is not a Mary Suvin nor an abusive text, although there are a lot of male characters, but, it is true that I said that there will be no complicated emotional entanglements, of course, if you strongly ask for exceptions, cover your face, I have no discipline at all. Thank you Jin Guoguo for the peace charm.