Abstract: Commercial concrete mixing station is facing fierce market competition. In order to improve its competitiveness in the market competition, it is necessary to strengthen the control of production cost and safety risk in the production and transportation of concrete mixing station. The control of production cost and safety risk of concrete mixing station runs through the whole production and transportation process. 。 Based on the analysis of the problems and causes of production cost and safety risk control, the countermeasures to strengthen the production and transportation cost and safety risk control of concrete mixing station are put forward.

1 Overview

The production cost and safety risk control of commercial concrete mixing station is to monitor, direct and restrict the material materials, human resources and expenditure consumed by production and operation in the process of production and transportation, to correct the deviations that have occurred and will occur in production and operation in time, and to put the construction of mixing station and various production costs into effect. The application and transportation cost should be controlled within the planned cost range to ensure the realization of the cost target of concrete production and sale in the mixing station. At the same time, safety management should be strengthened to prevent casualties and accidents during construction, production and transportation. The construction, production, transportation cost and safety risk control of concrete mixing station are the foundation and core of mixing station. They are also the important link of comprehensive cost management of concrete mixing station. Cost control is centered on production and transportation control. Machinery and equipment operation and vehicle transportation management are the important contents of safety risk management. Great attention must be paid to the organization and control measures in order to improve the economic benefits of concrete mixing stations and avoid accidental losses.

The construction, production and transportation management of concrete mixing station covers a wide range, and the cost control factors are complex. The cost of construction, production and transportation is directly related to the development of concrete mixing station, the success of operation of concrete mixing station, and also the main factor of project bidding. Construction and operation safety management of mixing station are indirect costs. If safety management is not good, accidents will result in increased costs. Concrete mixing station must strictly control construction, production and transportation costs. High operation costs directly affect the normal production of mixing station, strengthen safety management and improve accident prevention. Ability is the only way to remain invincible in the market competition.

2. Problems and Causes of Cost Control and Safety Risk Management of Concrete Mixing Station

2.1 Cost Control Awareness and Institutional Factors

(1) In the process of production and operation of mixing plant, the general objective of cost control has not been strictly implemented, and the cost control has not been paid enough attention. In the cost management of construction, production and transportation of concrete mixing station, the cost management consciousness is not strong. It only pays attention to production, but does not formulate and implement the cost control measures and the overall goal of cost control. In the process of construction, production and transportation, the stage cost and time cost are not reasonably considered. In the process of preparing concrete in the laboratory, the cost consciousness is weak. When formulating concrete mix proportion of concrete mixing station, the cost is not considered. The construction technology and quality are paid too much attention to, which results in the increase of cost and the equipping of transportation equipment in the transportation process. Leftover, resulting in waste of resources.

(2) The rights, responsibilities and interests are not implemented, the main body of responsibility is not clear, and the organization of concrete mixing station is imperfect. In the concrete production process, the main body of responsibility is often unclear, and each department will shift the buck when investigating the responsibility. While fulfilling the responsibility of cost control, all departments should make full use of the power of cost control, control the dynamic cost of raw material procurement, concrete preparation, concrete transportation and other links, periodically check and evaluate the performance, and implement rewards and penalties. Only when the cost control of combining responsibility, power and benefit is really done well, can the expected effect be achieved.

(3) Attention should be paid to the control of raw materials and transportation costs, while neglecting other aspects such as labor and management costs. Raw material cost accounts for about 70% of the direct cost of concrete products. Most mixing stations pay more attention to the control of raw material purchase cost and concrete mixing cost, which is the main content of the production cost of concrete mixing station. The mixing ratio control of laboratory is also good, but the transportation cost, management cost and labor cost are neglected. Cost control has led to excessive or unreasonable mix of transport vehicles and pumping equipment, resulting in idle equipment, workers piled up and laid-in, resulting in increased mechanical and labor costs. And the most important thing for each management department is that if the fees of concrete sales and after-sales service are seriously overspended, it will eventually lead to small profits or even losses.

2.2 Ability and Quality Factors of Safety Management Personnel

(1) The comprehensive quality of risk control personnel in production safety is not high enough. Most of the mixing stations do not have full-time safety management personnel, even if they do have limited capacity, low level of education and professional theoretical knowledge; compound talents with theoretical knowledge, practical experience, cost and risk management experience are basically absent; especially risk management personnel of concrete mixing stations can not adapt to the development of safe production. In order to meet the needs of development, new knowledge, experience and technology of safety production management in concrete production and transportation can not be actively enriched, which leads to frequent accidents in production and transportation.

(2) Without the use of advanced methods and means of safety production risk control, safety production control methods are primitive and backward. In the concrete production process, the allocation and application data of raw materials, mix ratio, transportation vehicles and other resources are still prevalent by manual bookkeeping. There is no organic combination and classification in each link. The economic and technological data generated in the whole production process can not form a unified whole. Some advanced cost and risk management concepts are put forward. It is difficult or not to carry out these methods, such as comprehensive safety production risk management method, dynamic control method and complete control software for concrete production, which can not play the role of historical experience data and optimize the allocation of resources, leading to the failure to see the production cost and safety management control from these economic and technological data. Problem.

2.3 Control Means, Conditions and Time-effect Factors

(1) Financial cost accounting is formalized

Because the business content of mixing station is single, managers do not pay attention to the comparison of actual cost with budgeted cost and planned cost, and there is no stage cost analysis. In the process of construction, production and transportation of concrete mixing station, cost budget and cost accounting are not combined in stages, and there is no cost early warning mechanism. The guidance of production cost control of mixing station is not significant. In addition, the incentive mechanism of each link is not perfect, the reward and punishment methods are not implemented, and the cost overexpenditure is not directly linked to personal income, so managers are not very concerned about cost control.

(2) Chaotic financial management

Specific manifestations are as follows: first, there is no complete financial management system, the financial staffing is not complete, and the expenditure management is confused; second, the recognition of creditor's rights and debts is inaccurate and the work is not serious, resulting in inadequate debt clearance, resulting in overpayment of goods, the receivables can not be recovered, and the settlement is not timely; third, opening multiple bank deposit accounts. No. 3, the confusion of money management leads to the discrepancy between cash accounts and bank deposits; Fourth, there are no fixed financial personnel, and production managers randomly assign personnel to manage the funds of mixing stations. Accounts are inconsistent when handing over, and accounting basic work is poor; Fifthly, the calculation of income and cost is inaccurate, resulting in inaccurate costs and inaccurate profits and losses. The above problems will inevitably affect the accuracy of risk control information of production cost and safety management, and then cause economic losses of mixing stations or even fail to operate normally.

(3) unreasonable organization design of concrete mixing station

Without careful analysis and mastery of the existing equipment status of the mixing station, some equipment that can be leased will be purchased instead, blindly purchased or leased from outside for spare equipment, thus resulting in unnecessary mechanical expenditure. In the process of concrete production and transportation, the concrete mixing station can not reasonably allocate human resources, materials, equipment and other resources, resulting in waste of labor; production and transportation arrangements are unreasonable, can not be completed in one step, resulting in unnecessary labor costs and mechanical expenditure.

(4) Lack of strict material management, quality and price control, and serious waste of funds in the mixing plant

Material cost accounts for about 70% of the direct cost of concrete production. The waste of unqualified raw materials or concrete products directly affects the profit and loss of the whole mixing station. The financial department can't make statistical analysis of the price and quantity of materials in time through the warehouse administrator. They are all after-the-fact accounting. There are no control means and no control in the process of concrete production and sales. The poor quality of raw materials directly affects the quality or cost of products. Higher entrance price directly increases the cost of products and reduces profits. There is no early warning ability for the production cost risk of mixing plant.

3. Measures to Strengthen Production Cost Control and Safety Risk Management of Concrete Mixing Station

The construction, production and transportation of concrete mixing station is the cost center of the production and operation of the mixing station, and is the main work content of the mixing station. There are many methods of cost control and safety risk management. According to the specific situation, it is necessary to adopt appropriate management methods and control means. Therefore, strengthening the cost control and safety risk management of production is the key to the management of concrete mixing station.

3.1 Improve the quality of personnel, improve the organization and system of concrete mixing station

(1) Standardize cost accounting, clarify post responsibilities, and establish and improve organizational structures.

Implementing the production manager responsibility system requires the production manager to be fully responsible for the construction, production and transportation progress, quality, cost and safety of the mixing station. Especially, the production and sales cost control and safety risk management should be put in the first place. Otherwise, it will be difficult to achieve the expected objectives, which will inevitably affect the economic benefits of the mixing station. The responsibility system of production manager is one of the characteristics of mixing station management. Only by organizing all the personnel of mixing station and working together for common goals can the purpose of cost control and risk management be achieved. Therefore, the cost control and risk management system with production manager as the core must be established. Cost control and safety risk management of construction, production and transportation run through the whole process of safety production of concrete mixing station, and each index of cost control and risk management has its comprehensiveness and popularity. All managers, especially production managers, should perform their duties and responsibilities according to their own business division.

(2) Improving the Quality of Cost Control and Risk Management Personnel of Mixing Station

Cost control and risk management personnel are the concrete implementers of mixing station work. Their own ability determines the effect of product cost control and safety risk management of mixing station. Therefore, mixing station management personnel should choose those who have rich experience in concrete production cost control and high risk management consciousness. They also regularly organize their training and learning to raise awareness of risk identification. Continuously improve the purchasing staff and laboratory testing staff business capabilities, master advanced cost control and risk management methods. Establishing and improving the reward and punishment system, combining the effect of cost control and risk management with performance evaluation and salary bonus, checking and verifying the specific implementation of cost control and safety production of relevant responsible persons, implementing high bonus with good implementation effect, and imposing heavy penalties or adjusting posts for poor implementation. To achieve clear rewards and penalties, improve the enthusiasm of all personnel in the mixing plant to strengthen cost control and safety risk control. 3.2 Strengthen Cost Control and Safety Production Management from the Angle of Expenditure Saving of Concrete Mixing Station

(1) Optimizing the Organization Design of Mixing Station in Mixing Station

After confirming the supplying customers, the requirements, delivery location and delivery time of the customers are investigated and analyzed. Based on the existing technical level, process equipment, staffing, organizational level and production capacity of the concrete mixing station, according to the requirements of the contract and the characteristics of the customer's engineering project, and on the basis of organizational design, a good job is done. Optimize and refine the work, draw up the plan of raw material entry, the best mix ratio of condensate, the best allocation of personnel, the best mix of pumping equipment and transportation equipment, to meet the customer's requirements, and make full use of the "four new" technology and rationalization suggestions to optimize each of the production and transportation process. One link, transportation route, reduce the production cost and transportation cost of concrete, achieve the purpose of cost saving. The construction, production and transportation organization design of concrete mixing station is a guiding document to guide the production and transportation of mixing station, and is also the basis to determine the construction, production and transportation cost of mixing station. Besides the construction, production and transportation of concrete mixing station, the operation cost of mixing station depends largely on the advanced organization and design of mixing station and the level of management.

(2) Control of direct fees for construction, production and transportation of concrete mixing stations

Direct cost refers to the cost of raw materials, such as stones, sand, cement, admixtures, etc., which are directly consumed in the production and transportation of concrete mixing stations, and the cost of transportation of concrete and various kinds of costs which are helpful to the formation of concrete products, including material cost, labor cost and mechanical use cost. Material cost includes cement, stone, sand, water, admixture and other materials dosage control and price control. On the basis of testing and analyzing the strength grade, durability, impermeability grade and construction difficulty of concrete products, the author tries to replace the high-priced materials with low-priced materials, strengthen site management, reasonable stacking, reduce the times and distances of sand and stone handling, reduce the loss of stacking and storage, and control the amount of materials used. According to the production plan, the early warning system of material use should be implemented, so that no work can be stopped and materials can be waiting for; the residual material recovery should be insisted, and the residual sand and water after washing and transporting vehicles should be precipitated and filtered to effectively recycle and utilize and reduce material consumption; laboratory personnel should be encouraged to improve their operational capacity, continuously optimize the mix ratio, reduce costs and promote their use. All kinds of new technologies, new technologies and new materials to reduce material consumption can minimize consumption on the basis of meeting the qualified quality of concrete. Material price control includes purchase price control, freight control and consideration of the time value of funds, etc. Storage materials should not be excessive, so as to avoid backlog of funds, too little storage materials will also affect production and supply. Therefore, reasonable material storage can not only reduce the backlog of funds but also not affect production. The control of mechanical cost should attach importance to the rational selection and collocation of mixers, pumping equipment and transport vehicles, control the mechanical cost, optimize the mechanical allocation scheme of pumping equipment and transport, carry out the planned maintenance and maintenance of mechanical equipment, ensure the good technical condition of mechanical equipment and ensure the quality of concrete supply. Quantity, quantity and speed to avoid affecting customer's concrete construction progress.

(3) Indirect Cost Control such as Management Cost

The production and transportation management fee of concrete mixing station is the management fee of production and transportation activities. The control of management cost is mainly to simplify mixing station organization, rationally allocate mixing station members and reduce indirect cost. The establishment of mixing station organization should be based on the size of production scale and the degree of difficulty in concrete transportation of customer projects. It has many concrete delivery sites, long transportation distance, large quantity of supply, and tight requirement time. Conditions should be carefully considered and carefully planned, with candidates selected for their posts, appointed for their duties, and assumed their respective responsibilities to ensure that customer supply requirements are met, while reducing costs.

(4) Strengthening concrete quality control and safety risk management cost

Concrete quality is the basic requirement of mixing station. It requires concrete quality not only to meet the strength and impermeability requirements of customer design drawings, but also to meet the requirements of construction and workability, to meet the requirements of national standards and standards, and to reduce the cost of concrete as much as possible on the premise of ensuring the quality of concrete. Familiar with the content of quality specification requirements, control and supervise every process of concrete mixing, transportation, pouring and maintenance, so as to reduce all losses caused by quality problems. Therefore, we should strengthen the quality consciousness of all personnel, avoid the increase of quality assurance cost caused by rework, repairs and quality accident compensation, and do a good job of process control.

(5) Cost control of production safety and environmental protection

In the production process, in strict accordance with the concrete production process, abide by the relevant laws and regulations of national environmental protection, take measures to prevent quality accidents, equipment damage and casualties, reduce interference to the lives of the surrounding residents, prevent and reduce dust and noise pollution, and correctly handle the "three wastes" produced in the production process. To prevent the occurrence of administrative fines. In recent years, many safety problems have arisen in the production and transportation of concrete mixing stations. This is due to the neglect of the configuration of production safety facilities and inadequate management in the production and transportation process of concrete mixing stations, resulting in personnel deaths and vehicle traffic accidents during the cleaning of mixers.

(6) Production and transportation schedule control of concrete mixing station

The supply progress of concrete products should be synchronized with the engineering needs of the clients. The quantity, quality and speed of concrete supply should meet the construction requirements of the clients. Otherwise, the construction schedule of the clients can not be implemented, and the next process can not be completed in time and other unnecessary losses will be caused. Therefore, it is necessary to meet the needs of the clients in time. Seek truth to ensure that the mixing station has the preconditions of stabilizing customers and important measures to win more customers. Track and check the construction, production and transportation of concrete mixing station, carry out dynamic control, correct deviation in time, make the production, transportation and pouring process of concrete go smoothly, and monitor the quality of concrete curing to ensure the quality of new products. Production and transportation progress control mainly adopts organizational measures, contractual measures, technical measures, economic measures and information management measures to adjust the production side, so that personnel of various departments can go all out to complete the task of concrete transportation with quality and quantity.

4 Summary

The construction, production and transportation cost and safety risk control of concrete mixing station are the guidance, supervision, regulation and restriction of human resources, expenditure and material resources consumed by the production and operation of the mixing station. It is also an important management means for the mixing station to remain invincible in the market competition. In order to control production cost and manage safety risk well, it is necessary to establish cost control and risk management system with production manager as the main body, establish a perfect organization of cost and risk management, and implement all control measures without any discount; master scientific, reasonable and practical methods to produce and transport concrete mixing plant. The transportation cost should be controlled dynamically in all directions and corrected in time to ensure the correct operation of the system. The responsibility system of cost and risk management should be formulated and perfected, and a series of rules and regulations should be formulated so that the responsibility of production cost control and safety risk management can be fulfilled in every corner and everyone of product production management. This requires constantly summarizing, perfecting and improving the methods and methods of cost control and risk management in practice, in order to ensure the realization of concrete production objectives of concrete mixing station, and ultimately achieve the purpose of improving economic benefits of concrete mixing station.