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每个企业都可以在经营过程中分割成若干个独立核算、足以构成事业的小单位(即MBU),通过自主经营,独立计算盈亏,让企业的发展由被动转为依靠制度自我推动。
Each enterprise can be divided into several independent accounting units in the course of business, which is enough to form a small unit of business (ie, MBU). Independently calculating the profit and loss through self-management enables the development of enterprises to pass from passive to institutional self-promotion.