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企业不断划小、划细核算单元,其实是为了应对经营的变化。笔者发现,由于产品多样化、企业国际化、市场区隔化、分支机构越来越多、权责明确化和奖罚合理化,我们不仅要在整体上一体化、集团化、内部交易化,更要在对外上划小划细核算单元,只有如此,集团才能精细化运作。从对组织形态、思维观念、信息化支撑所具有的变革意义来看,通信行业正进行“支局划小”的革命。
Enterprises continue to draw small, detailed planning unit, in fact, in response to business changes. The author finds that due to the diversification of products, the internationalization of enterprises, the separation of markets, the increasing number of branches, the clarification of powers and responsibilities and the rationalization of rewards and penalties, we must not only integrate, collectivize and internalize transactions as a whole To plan a small calculation unit in the world, the only way the group can refine the operation. From the point of view of the changes that organizational forms, thinking concepts and information support have, the communications industry is carrying out a revolution in “small office planning.”