Forstner bits, flat-bottomed to drill holes in wood materials, they can cut on the edge of a block of wood, and can cut overlapping holes; for such applications they are normally used in drill presses or lathes rather than in hand-held electric drills. Because of the flat bottom of the hole, they are useful for drilling through veneer already glued to add an inlay.
The bit includes a center point which guides it throughout the cut (and incidentally spoils the otherwise flat bottom of the hole). The cylindrical cutter around the perimeter shears the wood fibers at the edge of the bore, and also helps guide the bit into the material more precisely.
Forstner bits have radial cutting edges to plane off the material at the bottom of the hole. The bits shown in the images have two radial edges; other designs may have more. Forstner bits have no mechanism to clear chips from the hole, and therefore must be pulled out periodically.
Forstner Bits,bosch forstner bits,colt forstner bits Behappy Crafts (suzhou)Co.,Ltd , https://www.jshaoyue.com
Compared with large enterprises, especially powerful multinational companies, small and medium-sized hardware companies have the advantages of simple structure, rapid decision-making, and quick response. However, there are inherent weaknesses caused by the small scale of production and operation, which is mainly reflected in production efficiency. Technological progress, financing, and many aspects. Due to the difficulty in forming the best scale production, the output value of each employee is low, and the sales and management costs are often high, which results in the profitability of small and medium-sized hardware companies is generally lower than that of large enterprises. The technology starting point of small and medium-sized hardware enterprises is relatively low, the technology and equipment are often backward, the shortage of senior professionals, and the financial factors make it difficult to implement comprehensive technical updates. So, what is the reason for many small and medium-sized hardware companies to have problems and defects in cost control?
(1) The manager's cost management concept is backward, the quality of employees is not high, and the awareness of cost control is weak.
The quality and management philosophy of hardware enterprise managers will directly affect the operation and development of hardware companies. According to the survey, most SME managers only have the following secondary education qualifications, and the years of management work are mostly short. There is a serious lack of hardware enterprise management experience. More small and medium-sized hardware enterprise managers still lack financial accounting knowledge. Therefore, in hardware In terms of enterprise cost control, the management concepts of these managers cannot meet the requirements of modern hardware companies for comprehensive cost control. In terms of staff quality, the education level of employees in small and medium-sized hardware enterprises is generally low. Coupled with the short-term business behavior or the advantage of obtaining cheap labor, some small and medium-sized hardware companies often do not pay attention to the late training of staff quality, resulting in the quality of employees. Not improved. Due to the low quality of employees, it is impossible for hardware companies to adopt advanced production techniques, improve industrial production technology, and implement advanced management methods, resulting in hardware companies always staying in production and management situations where resources are wasted and management is backward. Therefore, the management concept of hardware enterprise managers is backward, the quality of employees is low, and the awareness of cost control is seriously restricting the reduction of production and operation costs of modern small and medium-sized hardware enterprises.
(2) The formulation of cost control objectives is not scientific and reasonable, and lacks comprehensive long-term awareness.
Many hardware companies are still stuck in the traditional cost control stage, while the traditional cost control is based on short-term benefits, limited to the production (manufacturing) process control of the product, and lacks comprehensive consideration of production and operation. Therefore, when setting the cost target, it mainly depends on the existing production conditions and technical standards in the hardware enterprise, and rarely considers the external market, customer demand and horizontal competition, etc., and often only some departments are responsible for formulating. This kind of cost control target has certain one-sidedness and lacks long-term strategic awareness. It seems to be incapable in the complex and highly competitive market environment, which is not conducive to the continuous production and long-term development of hardware enterprises, and does not meet the purpose of modern cost control.
Some statistical tables printed by hardware companies may have a wide variety of names, or they may be ambiguous, and they cannot adapt to the characteristics of different products and different processes. They are difficult to report and difficult to aggregate. Serious people can cause boredom and even resentment of production personnel. , the nature of the impact of reporting quality.
(3) The cost control mode and method are too backward
The cost control model of many hardware companies has always used the original model, that is, first set the target cost, then set the target cost as the standard cost, implement the standard cost in the hardware enterprise production and operation activities, and reveal the difference between the actual cost and the standard cost. With the help of financial accounting cost data, the management information processing method is used to control, analyze and evaluate the amount and form of costs incurred or likely to occur in the production and operation process, formulate improvement measures, and reward relevant responsible parties. In the production phase of the product, focus on the cost of the matter, after the control. This cost control mode ignores the cost control in other aspects of product production, can not fully reflect the cost information of hardware enterprises, misleading the decision-making of hardware enterprise management decision-makers, can not meet the needs of modern cost control, thus restricting the hardware enterprises to obtain Long-term competitive advantage.
Most small and medium-sized hardware companies have not yet established a management information system, or have not extended the end of the system to the production team. That is, the original data is not directly input into the system by the team, and the report is still filled out, and the report data is uniformly summarized or input into the microcomputer by professionals. Some operators and team leaders do not carefully fill out the forms of working hours and materials consumption, resulting in missing data and data distortions; some fail to fill in the class in time, but fill in after the event, due to the passage of time, it is difficult to memorize the number alone. It is guaranteed to be accurate; some of the handwriting is blurred, or the form is stained with oil, making it difficult to identify.
(4) The cost control means is backward
Now it has entered the era of information economy. Although many hardware companies use computer operations extensively in accounting, they are limited to the entry of accounting documents, the registration of books and the preparation of accounting statements. Their functions are mainly reflected in accounting, accounting, and accounting. In the calculation of access data and depreciation, inventory pricing and cost calculation, it has not really reflected its information interaction management functions in accounting control, accounting analysis, accounting forecasting and decision-making. Such accounting computerization can not meet the requirements of modern cost control for information processing, let alone the modernization of cost control methods.
(5) The lack of cost awareness of product design
Although some small and medium-sized hardware companies have taken measures to strengthen cost statistics, such as sub-station independent cost accounting, strict control of materials and working hours, etc., but the effect is limited, the cost is still rising. The reason is that the design of good products is not closed, and the estimation and statistical work of the cost of each component in the product design stage is neglected, which makes the product unfavorable when it is put into production.
(6) The marketing expenses are too high, and the management expenses are overrun
Although small and medium-sized hardware companies have short marketing channels, due to frequent promotion activities and excessive staff costs, the marketing cost of unit products is generally high, the product grades are not high, and they are easy to be outdated. Sometimes they will fall into the market or cut prices and compress profit margins. Even suffered a dilemma of loss.
Although the sparrows are small and complete, although the organizational structure of SMEs is relatively simple, with the continuous expansion of scale, it is still inevitable to set up or add a number of functional units. In addition, the external entertainment is wide, and administrative expenses are difficult to control, which will inevitably increase the cost of products. .
Weak awareness, hardware companies, cost control, lack of foresight
Small and medium-sized hardware enterprises are indispensable force for promoting the development of China's socialist market economy. However, small and medium-sized hardware enterprises are in a small scale in operation, weak in capital strength, poor in internal control, and low in production efficiency, making them in a socialist market economy. The weaker competitive position, especially in the current severe economic situation, most small and medium-sized hardware companies are facing a crisis of survival.