Interdependence
Graphical analysis:
The vertical part
Reflects the concept of cost allocation, which shows that cost objects cause demand for operations , And the demand for the job causes the demand for resources, because the completion of a certain job consumes a certain amount of resources and forms the cost of the job. With the gradual progress of the job, the gradual accumulation of the job cost is ultimately attributable to the cost that caused the job demand. Objects, which form resource consumption-the vertical distribution of costs from top to bottom.
The horizontal part
Reflects the driving factor that causes an operation to consume resources-cost driver, and further measures the effect of the completion of the operation (performance measurement).
It can be seen that the calculation of operation cost provides important information support for operation management from both vertical and horizontal directions, which can comprehensively improve and optimize the "operation chain" and "value chain" of the enterprise for operation management. It plays an important role in improving the economic efficiency of enterprise production and operation.
Contents and characteristics
Enterprises in the modern market economy are a kind of "customer-driven" organizations, and they should implement "customized" production with "customers as the center". On the basis of continuously improving "customer satisfaction", try to increase "customer value" (the price that customers are willing to pay for obtaining the products provided by the company) with the least consumption of resources, so as to continuously improve the efficiency and effectiveness of the company's production and operation, and emerging operations Management should revolve around this central idea.
Goals of job management
Job management regards the enterprise as a collection of "a series of jobs" designed to ultimately meet the needs of customers, forming An operation chain from inside to outside. Each completion of an operation consumes a certain amount of resources, and the output of the operation forms a certain value, which is transferred to the next operation, and then gradually progresses until the product is finally provided to customers outside the enterprise to meet their needs. The final product, as a collection of a series of internal operations within the enterprise, condenses the value formed in each operation and ultimately transferred to the customer. Therefore, the operation chain is also expressed as a "value chain", and the progress of operation is also expressed as the gradual accumulation and transfer of value between the internal customers of the enterprise, and finally the total value transferred to the external customers of the enterprise. The value transferred to them is recovered from the customers and forms the income of the enterprise. The balance of the income compensation after the sum of the value of the resources consumed to complete each related operation becomes the profit earned from the value transferred to the customer.
The goal of job management is to make full use of the dynamic and detailed information provided by the job cost calculation, and to continuously improve and optimize the company’s “value chain” by continuously improving and optimizing the company’s “job chain”. To promote the smooth realization of business objectives.
Job analysis is the central link of job management
Job management requires continuous optimization of the company’s "value chain" by continuously optimizing the company’s "job chain" , And the optimization of the company's "job chain" requires in-depth job analysis.
The job analysis needs to be clear:
1. Not all operations can increase the value transferred to customers. According to whether the operations can increase customer value, various operations can be divided into: This kind of operations, called value-added operations) and non-value-added operations (the characteristics of this type of operations are: without them, it will not cause any damage to the customer's specific requirements for the product). Through job analysis, it is necessary to eliminate jobs that do not add value as much as possible. For jobs that can add value, it is also necessary to reduce the resource consumption of completing each job as much as possible. At the same time, it is necessary to increase customer satisfaction as much as possible to increase customer satisfaction. Value recovered.
2. Enterprises receive new orders from customers, and must fully analyze the required operations and the necessity of implementing each operation. Considering that the product development and design links determine the composition of product production, the expected resource consumption level of each operation, and the value that the product can ultimately provide to customers. Therefore, the analysis should start from the product development and design stage.
3. The operation management should make full use of the dynamic information provided by the operation cost calculation to promote the close coordination and cooperation of all parts of the production and operation of the enterprise, so as to promote the overall improvement of the efficiency and quality level of the completion of the operation.
Job management is essentially a kind of humane flexible management
Characteristics of job management: the power structure of business management, from the original vertical autocracy Centralized management is transformed into horizontal decentralized democratic management, with the grassroots as the basis of management power, adherence to the principle of employee-oriented, and employee satisfaction as the basis and condition for customer satisfaction.
The operation chain in the ABM system—the value chain is also expressed as a contract chain—information chain—behavior chain, thus forming a “self-regulation” based on “self-management” in its operation The mechanism of "self-control" and "self-adaptation" enables any "imbalance" phenomenon to be corrected in time, so as to maintain the coordinated operation and dynamic balance of various links within the organization and keep the entire enterprise in a state of continuous improvement.
This kind of mechanism of "self-regulation", "self-control" and "self-adaptation" formed on the basis of the "self-management" of the majority of employees with the grassroots as the basis of management power, its biggest features are: It better reflects the basic principles of flexible management——humanized management, which can fully stimulate the vitality of each "cell" of the enterprise, thereby giving the entire enterprise a strong vitality and becoming an endless force for the enterprise to obtain a huge competitive advantage Source!
Operating system functions
The program to complete an independent task and the data required to form a job. Job management is the management of many jobs submitted by users, including job organization, control, and scheduling, and use the resources of the entire system as efficiently as possible.