(一) 现代管理的目标,是在正确决策的前提下提高管理效率,从而达到提高经济效益的目的。这一阶段的主要特点是: 1、产销一体化——一方面把注意力放在降低成本上,另一方面注意广开销路,求得市场对产品的大量需要。 2、管理组织系统化——管理组织打破部门、行业和企业的界限,通过经济合同等方式,组织成一个有统一目标、按统一计划行动的有机系统。 3、管理方法定量化——广泛运用数学方法,对问题进行定量的分析,以便找到最优的解决方案。 4、管理手段自动化——广泛使用由子计算机,以迅速完成许多复杂的运算。 5、管理思想现代化——强调人的因素,千方百计地把职工的主动性、积极性和创造性充分调动起来。 (二) 会计——作为生产过程的控制和观念总结,起初是生产职能的附带工作,后来逐步从生产中分离出 (1) The goal of modern management is to improve management efficiency on the premise of correct decision making so as to achieve the purpose of improving economic efficiency. The main features of this stage are: 1. Integration of production and sales - on the one hand, attention should be paid to lowering costs; on the other hand, attention should be paid to wide-spending roads in order to obtain a large amount of market demand for products. 2. Systematization of Management Organizations - Management organizations break the boundaries of departments, industries, and companies and organize them into an organic system with unified goals and actions that follow a unified plan through economic contracts. 3, Quantitative management methods - extensive use of mathematical methods, quantitative analysis of the problem in order to find the optimal solution. 4. Automation of management tools – extensive use of sub-computers to quickly complete many complex operations. 5. Modernization of management thinking - Emphasizing the human factor, and doing everything possible to fully mobilize the initiative, enthusiasm and creativity of the staff. (b) Accounting - as a control of the production process and a summary of ideas, was originally an incidental work of the production function, and was later gradually separated from the production