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一、推行目标财务管理的现状目标管理是现代企业管理的特征之一。企业的经营者,为了企业健康成长,不断发展,应组织制定符合要求的目标来管理企业,实现其经营目的。而目标财务管理是企业目标管理的主要方面,推行目标财务管理是降低成本、提高效益的有效途径。目前,企业推行目标财务管理还没有统一模式,推行的单位也甚少。多数单位推行的是目标成本管理,而且仅在生产工艺过程简单、生产周期短、生产条件稳定、内部经济核算基础较好的企业推行得较好;在生产程序复杂、生产条件不稳定、内部经济核算基础较差的企业,推行难度较大,或者局限于控制、考核可控费用。
First, the implementation of the objectives of the status of financial management Objective management is one of the characteristics of modern enterprise management. The company’s managers, in order to maintain healthy growth and continuous development, should organize and formulate goals that meet the requirements to manage the company and achieve its business objectives. The target financial management is the main aspect of the enterprise’s target management. The implementation of the target financial management is an effective way to reduce costs and increase profits. At present, there is no unified model for the implementation of target financial management by enterprises, and there are few units to implement. Most of the units implement target cost management, and only in enterprises with simple production processes, short production cycles, stable production conditions, and good internal accounting bases; the production process is complicated, production conditions are unstable, and the internal economy Enterprises with poor accounting basis are more difficult to implement, or they are limited to controlling and assessing controllable costs.