论文部分内容阅读
第一、观念转变。以经济效益为中心,是多数企业已经确立的观念。但是,以财务管理为中心,就不一定每个企业都能认同,至少在目前,许多企业经营者最关心的仍然是生产和销售,他们认为生产好,销售好,企业就好。事实上,产销衔接好,并不代表效益好。一些企业由于不考虑成本,往往销得越多,亏损越大,有的亏损是通过加强成本管理完全可以避免或减少的。邯郸钢铁总厂在实行模拟市场核算和成本否决后,实现利润由1990年的100.4万元上升到1995年的7.1亿元,五年间平均年递增271％。可见,树立以财务管理为中心,加强成本核算和管理的观念是企业适应市场竞争、提高经济效益的必
First, the concept of change. Focusing on economic efficiency is the concept that most companies have established. However, with financial management as the center, not every company can agree, at least at present, many business operators are still concerned about the production and sales, they believe that production is good, sales are good, companies like it. In fact, the convergence of production and sales does not mean that the benefits are good. Some companies often sell more because they do not consider the cost, and the losses are greater. Some losses can be avoided or reduced by strengthening cost management. After the implementation of the simulation market accounting and cost veto, the Handan Iron and Steel Plant realized that the profit rose from 1.040 million yuan in 1990 to 710 million yuan in 1995, with an average annual increase of 271% over five years. It can be seen that establishing the concept of financial management as the center and strengthening cost accounting and management is a must for companies to adapt to market competition and improve economic efficiency.