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对企业经营管理实行控制的目的有三个方面: 1、运用预算控制。确保目标利润的实施。其基本方法,一是从会计信息的系统反馈,控制计划的进度;二是实行经营责任制,把计划指标层层分解落实到班组或个人,通过班组核算,发动群众,保证目标利润的实施。同时要把销售、费用、资金周转等指标实行定额管理,开展群众性的经济核算和经济活动分析。 2、加强资金管理,确保资金按计划运用。会计部门经常地反映和控制资金使用情况,并对库存结构实行经常性分析,是促使商品适销对路,加速资金
There are three aspects to the control of business management: 1. Use budget control. Ensure the implementation of target profit. The basic methods are: first, feedback from the accounting information system to control the progress of the plan; and second, implement the operating responsibility system, and implement the plan indicators at the level of decomposition to the team or individual, and mobilize the masses to ensure the implementation of target profits. At the same time, quotas such as sales, expenses, and capital turnover should be fixed, and mass economic accounting and economic activities should be analyzed. 2. Strengthen fund management to ensure that funds are used as planned. The accounting department constantly reflects and controls the use of funds, and carries out regular analysis of the inventory structure, which promotes the marketability of goods and accelerates funds.