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广播企业的广告经营和财务管理实行“统一管理、集中操作、分别经营、统一记账、分频核算”的方针,节目管理、成本核算和经营效益相结合,形成以节目成本为核心的频率核算监督管理体制。1实行节目成本预算控制制度常规成本定额控制:对平时播出时间稳定,已经形成一定风格,有固定
The advertising business and financial management of broadcasting enterprises implement the principle of “unified management, centralized operation, separate operation, unified accounting and frequency division accounting”, program management, cost accounting and operation efficiency to form the frequency accounting with program cost as the core Supervision and management system. 1 implementation of the program cost control system, the conventional cost of fixed control: the usual broadcast time is stable, has formed a certain style, a fixed