企业内设机构包括行政、业务、销售、技术、行政等部门,业务、销售等一线部门通常作为利润中心管理,重视业务与创收,缺乏成本意识;技术、行政等二线部门一般作为成本中心管理,重视控制成本,缺乏外部收入来源。通常企业将内设机构单纯作为利润中心或者成本中心管理。因利润中心与成本中心的不同定位,企业编制预算时,部门收支不匹配;绩效考核时,经济指标不统一引争议;人事提拔时,无经济指标为支撑。将内设机构公司化管理,通过建立内部结算机制,可以使成本中 The first-tier departments such as administration, business, sales, technology and administration departments, business and sales are usually managed as profit centers with emphasis on business and revenue generation and lack of cost awareness. Second-tier departments such as technology and administration are generally managed as cost centers, Emphasis on control costs, the lack of external sources of income. Usually companies will be built as a pure profit organization center or cost center management. Due to the different positioning of the profit center and the cost center, the departmental revenue and expenditure do not match when the enterprise prepares the budget; during the performance appraisal, the economic indicators are not unified and controversial; when the personnel is promoted, there is no economic indicator for the support. The built-in agency corporative management, through the establishment of internal settlement mechanism, you can make the cost