在进行企业管理成本的分配时,西方企业将管理部门发生的共同成本分摊给各分支机构,并由各分部的利润补偿。随着我国企业管理部门下属机构的不断增加,我国企业也可借鉴西方企业的做法,并以部门营业利润作为业绩考核的尺度,以节约管理成本。一般情况下,我国企业行政管理部门为组 In the allocation of corporate management costs, Western companies share the common costs incurred by management in the branches and are compensated by the profits of each branch. With the continuous increase of the subordinate institutions of our country’s enterprise management department, our country’s enterprises can also learn from the practices of western enterprises, and regard departmental operating profit as the standard of performance evaluation so as to save management cost. Under normal circumstances, China’s enterprise administration department for the group