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事业部制作为一种现代企业管理模式被国内外众多大型企业所广泛采用,在这种管理模式下财务管理方式也势必有别于传统的财务管理方式,为此,核算模式也应做出相应的调整。本文以某车辆制造企业(以下简称S公司)为例,针对如何在事业部制下构建符合自身需要的财务管理体制与核算模式进行探讨,阐述了事业部制实施过程中在财务管理与核算模式方面应关注的主要问题,总结了其中的利弊,,以期使财务管理工作更好地服务于企业的战略规划。
Business unit production as a modern enterprise management model is widely adopted by many large enterprises at home and abroad, in this management mode of financial management is bound to be different from the traditional financial management, therefore, the accounting model should also be made accordingly Adjustment. This paper takes a vehicle manufacturing enterprise (hereinafter referred to as S Company) as an example, discusses how to construct a financial management system and accounting mode that suit its own needs under the departmental system, and elaborates that during the implementation of the departmental system, the financial management and accounting mode The main problems should be concerned, summarizes the advantages and disadvantages, in order to make financial management work to better serve the strategic planning of enterprises.