Shipbuilding Enterprises to Improve Quality and Efficiency

Focusing on the five tasks of "capacity removal, inventory removal, leverage removal, cost reduction and shortcomings compensation", the central government proposes to accelerate the structural reform of the supply side. As a traditional labor-intensive industry in China, the shipping industry has become a "new normal" because of the slowing down of global economic growth, the "double surplus" of shipbuilding capacity and shipping capacity. The downward trend of new ship prices, the difficulty of market orders, the delay of products under construction, the cancellation of hand orders and frequent adjustment of production plans have become "new normal", and the sustained and healthy development of enterprises is facing severe challenges. At the same time, in terms of shipbuilding efficiency and cost control, except for a few shipyards, domestic shipbuilding enterprises are still in the "transition period" from traditional shipbuilding mode to modern shipbuilding mode. Compared with advanced shipyards in Japan and South Korea, there is a widespread gap. With the help of short-term troops, the shortcomings of production management in China's shipbuilding enterprises are becoming increasingly prominent, and some of them are seriously inadequate in profitability. Survival crisis. At present, China's shipbuilding enterprises should adapt to the changes quickly, take the initiative, grasp the adaptability and flexibility of the supply-side structure of the shipbuilding industry to the changes in demand, and make contributions to the shipbuilding enterprises'own improvement of quality and efficiency through deepening comprehensive budget management and lean cost control and other effective means.
Sticking to Budget Rigidity Constraints and Actively Eliminating Overcapacity
The attributes of budget management determine that budget work can guide investment direction, restrict investment behavior, implement development strategy by means of investment implementation, and meet the demand of resource return based on the strategic direction and financial resources of enterprises. Whether internal reorganization of resources or external mergers and acquisitions, budget management can identify the key points, balance and optimize the allocation of resources needed for business development, so as to ensure the healthy development of the main business and the coordinated development of related multi-business.
First, we should give full play to the early warning function of the budget and find the excess in time. Overcapacity will be reflected by changes in budget indicators. For example, the order gap has increased substantially, productivity security has decreased, accounts receivable and inventory "two gold" remain high, loss of impairment has increased, cash flow has tightened, the shortage of funds has intensified, and so on. On the one hand, these signals warn enterprises of excess capacity, and at the same time force enterprises to take measures to solve excess capacity ahead of time, in order to maintain a healthy balance of budget indicators. If these early warning information can not be found in time and used well, and the "early warning light" is not paid enough attention to, especially for the emergence of overcapacity can not implement preventive measures in time, then it will inevitably fall into overcapacity.
Second, we should make reasonable budget arrangements and guide the sound allocation of resources. Resolving overcapacity involves resolving what kind of capacity and how to resolve it for enterprises. We need to use budgetary means to comprehensively analyze the output capacity of enterprises with all kinds of resources. Combining the operation characteristics of various businesses, profit model and enterprise development strategy, we can reveal the matching degree between business budget and financial budget, reasonably judge the actual situation of surplus capacity, and thus detect the shortage of capacity. Structural overcapacity should be resolved and guided by timely adjustment of investment and management strategies. For the shipping industry, we should promote the structural reform of supply side, speed up the elimination of backward production capacity, and implement the budget arrangement. On the one hand, we should reduce ineffective and low-end supply and take the initiative to reduce it in some areas. On the other hand, we should expand effective and high-end supply, take the initiative to add it in some areas of high-tech and high value-added ships, and further divert resources to high-quality backbone shipbuilding enterprises and advantages. Industrial concentration. It is generally believed that if profit can not be generated, but there is marginal profit, it can be considered to retain. If there is no marginal profit, exit should be considered. In addition, blind low-price orders have been proved by the market to be a short-sighted behavior of rushing to the doctor and drinking Poinsettia to quench thirst, which can neither digest excess capacity, nor meet the intent of supply-side structural adjustment.
Thirdly, we should strengthen the monitoring of budget implementation and rectify deviations in time. It is an important link to effectively implement budgetary arrangements to monitor the process of comprehensive budget implementation in an all-round, diversified and dynamic way. All-round budget execution monitoring should penetrate into all business processes and links, covering all departments and posts; diversification should be reflected in both pre-event and in-event monitoring means and post-event monitoring measures, as well as restraint means and incentive mechanisms, including financial economic benefits, capital flow and other budget indicators, personnel appointment, production and operation, etc. Integration strategy; Dynamization is reflected in the continuous forecast, control and revision of budget objectives according to monthly and quarterly time units. Through dynamic budget monitoring, prevention of micro and gradual, timely correction of deviation, and solving the problem in the bud state, we can prevent the problem of excess capacity from serious and then remedy it after doing something. At the same time, the monitoring of budget execution is also a process of evaluating the effectiveness of capacity removal and a dynamic test of the corrective effect. It can monitor and rectify the deviation of capacity removal itself.
Fourthly, we should improve the level of budget analysis and application to serve production and operation. The purpose of budget work is to fulfill the requirements of enterprise strategic development and lead all work, which is ultimately reflected in the optimization of scale, quality and efficiency. Therefore, it is necessary to strengthen the analysis and application of budget, so that the "dead" index can serve the development of enterprises through the "live" analysis and application. By strengthening budget analysis, it can provide decision-making basis for enterprises, promote scientific decision-making and timely warning.