——Market Economy and Commodity Packaging Series Talking about the cost of packaged goods is an important indicator for packaging companies to conduct economic accounting, and is also an important basis for determining the prices of packaged goods. Packaging companies reduce the cost of packaged goods, which is one of the major ways to make profits. It is also a precondition for the use of packaged goods to reduce the cost of goods. The best packaging of goods requires not only achieving the desired technical performance indicators, giving full play to its functional effects; but also requires low costs, low cost, can obtain the greatest economic results, and bring greater profits for the company.
The cost of packaged goods and the significance of savings The cost of packaged goods refers to the sum of the expenses that packaging companies need to pay in order to produce a certain amount of packaged goods. In terms of its economic substance, it is part of the value of the product, and is the part of the value of the necessary labor for the production of packaged goods, consumed production materials (materialized labor) and laborers. The value of packaged goods consists of three parts: the value of transfer of production data (C), the value of necessary labor (V), and the value of surplus labor (M). If the value of the packaged goods is represented by W, then W=C+V+M; the cost of the packaged goods is composed of two parts of C+V. The cost of packaged goods mainly includes: the value of the production materials that have been consumed; such as raw materials, fuel, power, depreciation and other production costs; the value of the packaged goods created by the necessary labor, that is, the labor remuneration paid to the employees in the form of wages ( Including bonuses, job allowances, etc.).
Specifically, the cost items of packaged goods are divided according to their economic uses and can be divided into 7 areas. Namely: 1 raw materials and auxiliary materials; 2 depreciation of fixed assets, fuel and power; 3 wages and surcharges; 4 waste loss; 5 workshop expenses; 6 corporate management fees; The above 1st to 5th expenses constitute the workshop cost of the packaged goods; plus the 6th item constitutes the production cost of the packaged goods, also called the factory cost; plus the 7th item is the total cost or sales cost of the packaged goods. .
In order to facilitate the analysis of the cost savings of packaged goods, we must also introduce the fixed costs and non-fixed costs, average costs, marginal costs and other essentials of packaged goods so as to better understand the cost of packaged goods and ways to reduce them.
If all the expenses paid by packaging companies in the production and sales process are regarded as inputs for output. Then the cost of packaged goods can also be called the input of packaging companies. From the nature of input, the input of packaging companies can be divided into two parts: one is the input that does not change with the change of output, and the other is the output. The changes and changes in investment correspond to this. The packaging company's cost can also be divided into two parts: First, the fixed part of the cost, that is, the part that does not change with the change in output. The fixed part of the cost includes the wear and tear of the company's plant and machinery equipment. This is the material information necessary for the company to carry out production. It mainly represents certain depreciation and maintenance costs.
This management of the company's output volume, a fixed part of a certain number of costs is essential, and its number is fixed. Even when the output is zero, this part of the investment is still needed. Of course, the fixed part of the cost is not fixed under any conditions. It simply says that within a certain amount of output, the fixed part of a certain amount of cost remains unchanged; if the output exceeds a certain limit, the fixed part of the cost needs to increase, otherwise the output will not be able to increase. For example, when the output is within a certain quantity, the company does not need to increase the factory; if the output exceeds this limit, the company must increase the plant, and thus, the fixed assets of the company will increase, and the depreciation fee for the fixed assets of the enterprise also needs to be increased. Then increase. The non-fixed portion of costs includes the raw materials, fuels, power, and auxiliary materials consumed by the company during production, as well as the wages of the production workers. This is a non-fixed part of the cost, which increases with the increase in the production of the company. If the output of the company is zero, then this part of the investment is also zero.
The average cost of packers is the average cost per unit of product. The average cost is equal to the ratio of the department's cost (ie, the sum of all expenses paid by the company to provide the material product in the production and operation process) to the output. Average cost Total cost/output. The marginal cost of packaged goods refers to the additional cost that needs to be paid for each additional unit of output. Therefore, the marginal cost can also be called the incremental cost. The marginal cost is equal to the ratio of the increase in total cost to the increase in output. Marginal cost Total cost increment / Increment of output. We understand the concept of the cost of packaged goods, and it is useful for us to explore the cost savings of packaged goods: 1 When fixed output is within a certain limit, the fixed cost is a constant, and the fixed assets can be fully and effectively utilized. This leads to savings in the cost of packaged goods; 2 within certain limits, the average cost decreases with the loss of output, so expanding output is one of the factors that reduce costs; 3 If the marginal cost is less than the average cost, then the average cost Must decline as the output increases. These will be discussed in detail later when we discuss the specific ways to save the cost of packaged goods.
Reducing the cost of packaged goods is a necessary condition for packaging companies to participate in market activities and win in the competition. The significance of the packaged goods is many:
First, reducing the cost of packaged goods will help packaging companies increase production. Because of the increase in production and savings, they become awake and have mutual contact and mutual promotion. The reduction in the cost of packaged goods means the savings in the consumption of substances in production, and in connection with this, the volume of funds used by packaging companies can be reduced. In this way, packaging companies can use the same amount of manpower, material resources and financial resources to produce more and better packaged goods, or packaging companies can use the saved manpower, material resources and financial resources to produce other products so as to better Meet the needs of society and people's lives.
Second, reducing the cost of packaged goods is a major source of profits for packaging companies. The development funds of packaging companies are mainly leading their own accumulation. Under the condition that the market price of packaged goods and other factors remain unchanged, the cost of packaged goods will be reduced, which will correspondingly increase the profits of packaging companies, which is conducive to the accumulation and rolling development of packaging enterprises. China's packaging companies are generally small-scale and have a low organic composition. The use of self-accumulation to expand and reproduce the road is a basic calculation for the development.
Finally, reducing the cost of packaged goods is an important prerequisite for reducing the price of packaged goods. As mentioned earlier, the cost of packaged goods is an important factor that constitutes price, and it is also an important basis for determining the price of packaged goods. Only under the condition that most packaging companies that manufacture the same kind of packaged goods have reduced costs, it is possible to gradually reduce the prices of packaged goods. Lowering the price of packaged goods can also lead to a reduction in the price of the entire product along with the packaged goods. In this way, it is possible to increase the actual income of consumers and thus to promote the improvement of people’s material living standards.
It can thus be seen that continuously reducing the cost of packaged goods has important practical significance for accelerating the pace of realizing the socialist modernization cause, accelerating the development of the packaging industry and raising the living standards of the people.
The way to save the cost of packaged goods affects many factors that affect the cost of packaged goods. In general, it can be divided into two major categories: internal and external factors. As far as the internal factors of the company are concerned, the status of production technology equipment, process flow, operation methods, technical proficiency of employees, management of production organizations, and labor consumption status in production can all affect the cost level. With regard to the external factors of enterprises, the price level, productivity distribution, the geographical environment of the company, the state of transportation, the degree of joint collaboration among departments and departments, and the supply of market materials also have an impact on the rise and fall of the cost of goods. Therefore, reducing the cost of packaged goods is generally summed up, mainly in the following ways.
(1) Raise labor productivity, save labor and consume labor productivity, that is, labourers' productivity or efficiency. It is usually calculated by the number of products produced by the laborer in the unit labor time, or by the labor time consumed by the unit product. In the same labor time, the greater the quantity of packaged goods produced, the higher the labor productivity, and vice versa.
Since labor productivity can be calculated from the labor time consumed by the products or unit products produced in the unit labor time, then the increase in labor productivity means the increase in the amount of production data driven by the same amount of labor, or in other words, meaning With less labor, more materialized labor can be used. This was once pointed out by Marx: "The labor productivity is directly proportional to the means of production promoted by a certain amount of labor" (Vol. 25, p. 18 of the Complete Works of Marx and Engels). Therefore, the increase in labor productivity means the saving of living labor. According to the value theory of commodities, if the amount of living labor is reduced in the value of the commodity, the total amount of labor contained in a single commodity will decrease accordingly. The cost of packaged goods will be saved.
To increase labor productivity, the scientific and technological level of an enterprise is in an important position because its development will change the means of production. It will also affect the average proficiency of workers. The social organization of the production process will even change the role of natural conditions. and many more. China's packaging companies have started late and have a low level of modernization. To increase labor productivity, we must vigorously develop science and technology so that the slogans of “science and technology burglary†can be implemented.
(b) The cost of materialized labor to consume the cost of packaged goods The most important part is the consumption of materialized labor. Among them, the consumption of raw materials, fuel, and power occupies a large proportion in the cost of packaged goods. Under the premise of guaranteeing the quality of packaged goods, that is, the intact packaging function, saving the cost of materialized labor such as raw materials, fuel, and power can not only reduce the cost of packaged goods, but also have a great effect on increasing production. To save materialized labor consumption, the most important thing is to save raw material consumption. The raw materials for the production of goods are generally substitutable. Packaging companies should make more use of cheaper alternative raw materials, such as metal materials can be replaced with plastic (plastic) or paper materials.
In addition, other measures can be taken to reduce the material cost of the product. For example, improve product design and technology, adopt advanced and reasonable consumption quotas, create new packaging products that are lightweight, small in size, low in consumption, and effective, improve material supply, reduce material procurement, transportation, and storage costs, and carry out comprehensive utilization of materials. Reasonably cut, strengthen quality management, support the loss of defective products, and save energy. These are all conducive to reducing material procurement...