さて、これからは本題の「コスト削減策」について費目毎に述べていきますが、その中で以下の施策は大半の費目に於いて共通して出てきます。
読まれる側からすると大変くどい様に思われますが、それほどにこれらは有効な施策であり、これを徹底してやるだけでも十分な成果が得られるものと確信しております。
＊尚、確認のため各大費目毎にも「共通施策」として記載しております。
1.事前申請の徹底
構成要素の「審査」に着目し、申請内容の可否を判断するための「審査」を徹底させるものです。
これまで申請すればそれで承認と思われていたものを厳正化し、申請を受理した担当は「コスト」を使う内容を審査し、不適切であれば修正又は却下の指示を行うというプロセスを徹底させるものです。
具体的には申請内容が予算や目標等の計画に基づいているのかどうか、コストを使う目的が適正なのかどうか、規定やルールに則ったものであるかどうか、金額が割高になっていないかどうか、数量は必要最低限に設定されているかどうか、等を審査し妥当性を判断します。
2.事前申請のルール化
構成要素の「申請時期」に着目し、コストを使う前にコスト使用の可否を判断し、無駄なコストの使い方を未然に防ぐものです。
申請が「事前」であればコストを使う前に「申請内容」のチェックが出来ますが、「事後」であればコストは既に使われてしまっておりチェックしても意味が無いので、事前申請以外の申請は全て却下とします。これをルール化し、担当には強制力というパワーを付与し徹底させることが必要です。
3.管理担当のライン化
「コスト削減策」を進めるには幾ら良い施策をつくってもそれを推進させる力が無いと絵にかいた餅となります。コストの管理がこれまでのやり方ではルールはあっても遵守させられないことや、社内の各所にあって独自の判断で運用・管理を行ったりしていることによって、コストの無駄が発生しています。それを解決するためには本社の各担当の権限を強化するとともに、社内各所の管理担当を本社にライン化して指示・管理の一元化を行う必要があります。
「ライン化」するに当たっては本社と現場との役割分担を明確にさせ業務の重複を避けねばなりません。本社は「指示組織」として全社コストの予算編成・戦略策定から、緊急時の「コスト削減策」の立案・実行指示及び、コストを使う際の「申請」の受理・審査・承認を行います。現場は本社の指示を受けての「実行組織」として与えられた予算の執行や業務の効率的推進、緊急時の「コスト削減策」の実行及びコストを使う際の「申請」を行います。
但し、この体制では本社の各担当部門で管理に較差が出る可能性があるので、それを防ぐためにはそれらを統括する上位組織や担当役員の設置が必要です。
4.全社コスト管理組織の設置
前項の「管理担当のライン化」を進化させたものが「全社コスト管理組織の設置」です。本社にライン化したが本社の各担当を束ねる機能が無くては較差が生まれる恐れがあるので、真の意味での全社一元管理と言うことからは、全社コスト管理の専門組織（名称は「業務本部」でも「総務本部」でも相応しいものであれば構わない）を設置する必要があります。
この新組織は、全社の「コスト管理」の元締め的存在として、全社コストの予算編成・戦略策定から、緊急時の「コスト削減策」の立案・実行指示及び、コストを使う際の「申請」の受理・審査・承認を行い、全社のコスト・コントロール・タワーとしての役割を担います。
5.競合見積の実施
「発注価格」に着目し、「発注業者」を固定化させずに常に「競争の原理」を働かせることによって適正な価格を獲得するものであり、物品や業務を外部へ発注する場合の施策です。
「競合見積」は物品や業務を外部へ発注する場合に適用させる施策であり、「発注価格」を常に複数業者による「競合見積」の実施により変動化させるものです。
「競合見積」を行うには物品や業務の「仕様」を事前に決めておくことが必要ですが、現在発注しているものの「仕様」は発注書や契約書等を調べれば分かるので、それを使えば今すぐに手も「競合見積」は実施できます。
「競合見積」を行えば、当然ながら発注者は最安価格を手に入れることが出来、一方、落札した業者は「競合見積」によって、他の業者の分まで受注できるため、これまでの何倍もの受注金額を獲得することができます。更に「競合見積」を一度限りとせず、繰り返し行うことによって、常に「市場価格」と連動した発注価格が獲得できるとともに、発注業者の取捨選択が進み、勝ち残った優秀な業者のみとの取引関係が形成され、強固なビジネスモデルの構築に結び付くこととなります。
常に市場をチェックし、発注単価が適切なものであるかどうかを検証し、最適な発注を行うことが担当者としての責任であり、そのための方法として「競合見積」は不可欠であると言えます。
6.発注業務の集約化
「競合見積」は発注担当者がその気にさえなれば直ぐにでもできる施策ですが、担当者から見ると仕様書作成や業者説明会から見積評価・業者決定に至るまで手間が掛かる上、新規の業者に変える度に指導が必要であることから面倒臭い仕事と思われています。
しかし「競合見積」を行わずに発注業者を固定化すると、担当者にとっては手間が掛かることや面倒臭いことは無くなる上に、業者は業務に慣れているので「丸投げ」できて仕事が大変楽となりますが、それは担当者の都合であって、会社としては割高な発注となり、大変な不都合となります。
「競合見積」を確実に実施させ、「発注価格の統一」を実現させるには、社内各所において自由裁量で行われている発注業務を本社に集約し専門的に行う組織が必要です。組織としての位置づけは本社各担当部門内又は前述の「全社コスト管理組織」内の各担当に設置すれば良いと思います。
★office-doi copyright2013 kazuo.doi All rights reserved
Cost reduction methods
Now, I will discuss the main topic of "cost reduction measures" for each expense item, but the following six measures are common to most expense items.
This may seem very repetitive to the reader, but these are very effective measures, and I am confident that sufficient results will be obtained by simply implementing them thoroughly.
1. Thorough pre-screening
This focuses on the "screening" of component applications, and will thoroughly screen the application content to determine whether it is acceptable or not.
Until now, it was thought that an application would be approved as soon as it was submitted, but now this will be made more strict, and the person accepting the application will review the content ofthe "cost" and, if it is in appropriate, will instruct the application to be revised or rejected.
Specifically, the application content will be reviewed to determine its appropriateness based on plans such as budgets and goals, whether the purpose of using the cost is appropriate, whether it complies with regulations and rules, whether the amount is too high, whether the quantity is set to the minimum necessary, etc.
2. Making "advance application" a rule
It focuses on the "application timing" of components and determines whether or not a cost can be used before it is spent, preventing wasteful spending of costs.
If the application is "advance," the "application content" can be checked before the cost is spent,
but if it is "after the fact," the cost has already been used and there is no point in checking, so all applications that are not advance applications will be rejected. It is necessary to make this a rule and give the person in charge the power to enforce it thoroughly.
3. Line management of management personnel
No matter how good a "cost reduction measure" is, it will be nothing but pie in the sky if there is no power to push it forward. In the past, cost management had rules but they were not followed, and each part of the company operated and managed it at its own discretion, which resulted in cost waste. In order to solve this, it is necessary to strengthen the authority of each person in charge at the headquarters and to centralize instructions and management by lining up the management people in each part of the company to the headquarters.
When "line management" is implemented, the division of roles between the headquarters and the field must be clarified to avoid duplication of work.
As the "directing organization," the headquarters will be responsible for budgeting and formulating strategies for the entire company's costs, planningand issuing instructions for the implementation of "cost reduction measures" in emergencies, and accepting, reviewing, and approving "applications"when spending costs. As the "executing organization" following instructions from the headquarters, the field will execute the budget given to them, efficiently promote operations, implement "costreduction measures" in emergencies, and make "applications" when spending costs.
However, this system may lead to differences in management among the various departments at the headquarters, so to prevent this, it is necessary to establish a higher-level organization or executive officer to oversee them.
4. Establishing a company-wide cost management organization
The "establishment of a company-wide cost management organization" is an evolution of the previous section, "putting management personnel in a line."
If the headquarters is put in a line, but there is no function to unite the various personnel in the headquarters, there is a risk of disparity.
To truly achieve unified management, it is necessary to establish a specialized organization for company-wide cost management (the name can be "Business Headquarters"or "General Affairs Headquarters," as appropriate).
This new organization will be the central entity incharge of "cost management" for the entire company, and will be responsible for budgeting and formulating strategies for the entire company's costs, planning and issuing instructions for the
implementation of "cost reduction measures" in emergencies, and accepting, reviewing, andapproving "applications" for the use of costs, acting as a cost control tower for the entire company.
5. Implementing "Competitive Quotations"
This is a measure to obtain a fair price by focusing on the "order price" and always applying the "principle of competition" without fixing the "orderingcompany", and
is used when ordering goods or work from outside.
"Competitive Quotations" is a measure to applywhen ordering goods or work from outside, and it makes the "order price" fluctuate by always implementing "competitive quotations" among multiple companies.
To implement "competitive quotations", it is necessary to decide the "specifications" of the goods or work in advance, but the "specifications"of the currently ordered items can be found by checking purchase orders and contracts, so you canimplement "competitive quotations" right away.
By implementing "competitive quotations", the purchaser can naturally obtain the lowest price,while the successful bidder can receive orders for other companies through "competitive quotations",and can obtain orders many times larger than before.
Further more, by repeatedly conducting competitive bids rather than just once, you can obtain an order price that is always linked to the market price, and you can select and discard ordering companies,forming business relationships with only the best companies that survive, which leads to the creation of a strong business model. It is the responsibility of the person in charge to constantly check themarket, verify whether the order price is appropriate, and place the optimal order, and competitive bids are an essential method for doing so.
6. Consolidation of ordering operations
"Competitive bids" is a measure that can be implemented immediately if the person in charge of ordering is willing to do it, but from the person in charge's perspective, it takes time from creating specifications and holding a briefing session with the vendors to evaluating quotations and deciding on the vendor, and it is considered a hassle because guidance is required every time a new vendor is changed.
However, if the person in charge does not conduct "competitive bids" and the ordering vendor is fixed, the person in charge will not have to go through the hassle and hassle, and the vendor will be familiar with the work, so the work will be very easy because the person in charge can "leave it all to them", but this is for the convenience of the person in charge, and the order will be expensive, which is very in
convenient for the company.
n order to ensure the implementation of "competitive bids" and realize "unification of order prices", it is necessary to have an organization that consolidates the ordering work that is currently being done at the discretion of various parts of the company at the headquarters and performs it professionally. I think that the position of the organization should be established within each department in the headquarters or within each person in the "company-wide cost management organization" mentioned above.
★office-doi copyright2013 kazuo.doi All rights reserved
