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县属航运企业一般拥有运输船舶万吨以上,船队约40个,在职职工千人左右,实行公司、分公司、船队三级管理。承包经营船队以分公司下达的财务计划指标作为承包指标,按合同考核。现就承包经营船队的有关财务管理问题谈点个人浅见。一、承包经营船队的财务计划。船队的承包负责人一般以船长、轮机长和业务员三人组成。分公司与船队以合同形式向船队明确如下财务指标:(1) 运输收入:以中型船队的每吨位、每马力、每客位为标准,确定其他船队的分配系数,从而计算出各船队标准能力。以分公司运输收入除以标准能力合计数,乘以各该船队标准能力,即为船队计划
The county-level shipping companies generally have more than 10,000 tons of transport vessels, about 40 fleets, about 1,000 employees, and three-level management of companies, branches, and fleets. The contracted operating fleet uses the financial plan indicators issued by the branch companies as the contractual indicators, which are assessed according to the contract. Now we have some personal opinions on the financial management issues of the contracted fleet. First, the financial plan of the contracted operating fleet. The contractor of the fleet is generally composed of a captain, a chief engineer and a salesman. The branch and the fleet clarifies the following financial indicators to the fleet in the form of a contract: (1) Transportation revenue: Calculate the distribution coefficient of each fleet by taking the tonnage, horsepower, and passenger position of the medium-sized fleet as the standard. The standard capacity of each fleet. Dividing branch transportation revenue by standard capacity totals and multiplying each fleet’s standard capacity is the fleet plan